Who is to register in the network Peppol on a joint-ownership lease?
Short answer
If the property belongs to the community of property of spouses (BSM) and one of the spouses is not the payer VAT, to the net Peppol the spouse who is a party to the lease contract and who is registered for that income is registered for tax identification number The person who accepts as a taxable person e-invoice related to supplies of goods and services associated with rental property.
No ownership interest
The participant in the rental relationship is registered, not automatically both spouses.
Taxable person
Registration is linked to a person registered on tax identification number for a given income.
Admission e-invoice
Registration is needed to allow him to receive e-invoice rental-related.
Current situation
Co-ownership of spouses does not in itself exclude or duplicate registration.
Conclusion
To the net Peppol the spouse who is party to the lease is registered at the BSM and is registered at the tax identification numberNot automatically both co-owners.
Sources
- Official methodological and information materials Financial Administration of the Slovak Republic k e-invoice
Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.