How are lease instalments handled under e-invoice?
Short answer
Where a lease is treated as a supply of services, domestic electronic invoicing from 1 January 2027 no longer permits a summary electronic invoice in the form of a rent-payment agreement or instalment schedule under § 75 ods. 2 of the VAT Act. The VAT payer issues an electronic invoice for each recurring rental service and delivers it through a delivery service, or by another method with the recipient’s consent. This does not apply where the supply is exempt, for example an exempt property lease under § 38 ods. 3, or where a simplified invoice up to the applicable EUR 100 or EUR 400 limit is issued.
Invoice for each delivery
Instead of a comprehensive instalment agreement, it is necessary to separate from 1.1.2027 e-invoice for each repeated service delivery.
Free delivery
For example rental of property tax-free by Section 38(3) Act on VAT ♦ e-invoice No need.
They are treated as pre-delivery payment
If the payment is received before the delivery of the goods/services, an obligation arises e-invoice to this payment by Section 72(1) Act on VAT.
Other Way of Delivery
Finishing e-invoice it is not subject to the consent of the recipient, but to transmission other than by delivery service, yes.
Detailed explanation
Until 31 December 2026, it is still possible to issue a summary invoice for recurring supplies of goods or services over several months. From 1 January 2027, this will no longer apply to the same extent — in the case of leasing or rental, an electronic invoice must be issued for each individual recurring service, as Section 85o of the amendment to the VAT Act no longer permits this to be replaced by a summary payment agreement under Section 75(2).
Conclusion
Replace the payment schedule with individual electronic invoices for each recurring supply — except in cases of tax exemption or simplified invoicing.
Legal basis
Act No. 222/2004 Coll. on VAT, Section 85o (in particular paragraph 2), Section 75(2), Section 38(3), Section 74(3)(a)/(b).
Related questions
This does not constitute legal advice. Sources: official guidance and information materials from the Slovak Financial Administration on e-invoicing. Verified on 8 July 2026.
Official cases from the Slovak Financial Administration’s FAQs
The following questions and answers are taken from the current July FAQ from the Financial Administration and have been assigned to this topic. Grouping the cases prevents the creation of duplicate pages, whilst retaining the full answer and the exact wording of the question.
Example No. 33: “Lease instalments and the e-invoice obligation (advance payments): How will this apply to vehicle lease instalments, given that there is no proper invoice for these, only a repayment schedule? Will these instalments be treated as ‘advance payments’ and will a document therefore have to be drawn up and sent by post?”
If the subject of the question is a lease, which constitutes the provision of a service, for the purposes of domestic electronic invoicing from 1 January 2027, it will no longer be possible to issue a summary electronic invoice under Section 75(2) of the VAT Act in the form of a lease payment agreement; instead, the taxable person is obliged to issue an electronic invoice for each recurring lease service supplied. The taxable person shall deliver the electronic invoice via the delivery service provided for in Section 76a of the amendment to the VAT Act, or, with the consent of the recipient of the supply, may also send the electronic invoice by means other than the delivery service.
Primary source: Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update. Processed and checked on 13 July 2026.