Question Database · Legislation 2027

Which law governs e-invoicing in Slovakia?

Short answer

Mandatory electronic invoicing in Slovakia is governed by Act No. 222/2004 Z. z. on value added tax, as amended. The key provisions include § 85o on the obligation to issue electronic invoices, § 76a on delivery through a delivery service, § 71 ods. 5 on the obligation to ensure receipt of electronic invoices, and § 74 on invoice content. Slovakia does not have a separate ‘e-invoice Act’; the mandatory regime was introduced by amending the VAT Act.

Detailed explanation

The legal framework for e-invoicing forms part of the VAT Act, as the obligation to issue electronic invoices is directly linked to VAT rules, the taxpayer’s status and specific types of supply.

When assessing obligations relating to e-invoicing, it is therefore necessary to refer primarily to Act No. 222/2004 Coll. on VAT.

Where to find the individual rules in the Act

Section 85o of the VAT Act

This section primarily sets out:

who is obliged to issue e-invoices,
the types of supplies for which this obligation arises,
to whom e-invoices are to be issued,
cases in which an e-invoice is not issued.

Section 76a of the VAT Act

This regulates the method of delivering electronic invoices via a delivery service.

Section 71(5) of the VAT Act

Imposes an obligation to ensure that persons to whom goods or services are supplied – and in respect of whom the supplier is obliged to issue an e-invoice – are able to receive the e-invoice.

Section 74 of the VAT Act

Further regulates the mandatory requirements for invoices.

Link to European legislation

The digitisation of invoicing and VAT is the subject of broader legislative changes at European Union level.

A significant European project is the ViDA (VAT in the Digital Age) initiative, which aims to modernise the VAT system, expand electronic invoicing and gradually introduce digital reporting in Member States.

Slovakia’s legal framework for e-invoicing is set out in Act No. 222/2004 Coll., and its direction is in line with the general trend towards the digitisation of VAT in the European Union.

Practical application

If you need to verify a specific obligation relating to e-invoicing, it is recommended that you refer primarily to the following provisions:

Area	Provision
Obligation to issue e-invoices	Section 85o
Obligation to accept e-invoices	Section 71(5)
Delivery of e-invoices	Section 76a
Contents of an invoice	Section 74

Conclusion

Mandatory e-invoicing in Slovakia is not regulated by a separate Act.

It forms part of Act No. 222/2004 Coll. on VAT, with the basic rules set out primarily in Section 85o, Section 76a and Section 71(5) of the VAT Act.

When assessing specific obligations, one must always refer to the current wording of the Act and its implementing and methodological documents.

Legal basis

Act No. 222/2004 Coll. on VAT,
Section 71(5),
Section 74,
Section 76a,
Section 85o,
Act No. 385/2025 Coll.

Response status: in accordance with the legal provisions in force from 1 January 2027.

Sources: Slov-Lex and guidance materials from the Slovak Financial Administration on the e-invoicing project.

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Current legal verification

The mandatory Slovak regime is governed by Act No. 222/2004 Coll. on VAT, not by a separate Act on e-invoicing. For the period from 1 January 2027, the key provisions are in particular Section 71(5), Section 76a and the transitional provision in Section 85o.

Primary sources

Verified on 14 July 2026 in accordance with the legal situation in force from 1 January 2027. In specific cases, the type of supply, the status of both parties and statutory exemptions must also be assessed.