Volunteering

May a non-VAT payer issue and send e-invoice voluntarily?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

Yes. A non-VAT payer may technically use electronic invoicing voluntarily where it has a suitable solution and the business partner can receive the document. This does not make the supplier a VAT payer or create a statutory issuing obligation under § 85o. The invoice must still correctly state the supplier’s tax status, and voluntary exchange must be distinguished from the mandatory regime.

Voluntary

Technically possible

Depends on the software, mailman and agreement with the recipient.

Not payer

None VAT

Voluntary e-invoice does not change the tax status of the supplier.

XML

Administrative Mode

The codes and texts must correspond to the non-payer.

Consignee

He must be able to accept

The partner must support the document flow.

Detailed explanation

The voluntary use of e-invoices may be worthwhile for larger customers, for accounting automation, or in preparation for future processes. However, a non-taxable person must not specify a tax regime in the XML file that does not apply to them, for example, charging VAT as a taxable person. The software must be able to generate an invoice for a non-taxable person in such a way that it is clear that VAT is not charged due to the supplier’s status, and that fields or codes intended for a different regime are not used.

As set out in the law and technical rules

Section 85o specifies the group of persons required to issue e-invoices. Voluntary use of the technical channel does not alter the supplier’s tax status. The content of the invoice must be assessed in accordance with Section 74 and the general rules of the VAT Act.

Practical examples

  • A non-VAT payer supplies services to a large company which prefers Peppol. The parties agree on a voluntary e-invoice.
  • The non-VAT payer’s software must not automatically add the VAT rate if the supplier does not charge VAT.
  • If the recipient is unable to accept the document in question, voluntary submission may not be practicable.

Common misconceptions

  • “When I send an e-invoice, I become a VAT payer.” No. The form of the document does not affect VAT registration.
  • “A non-VAT payer must never send an XML file.” Technically, they can, provided it is set up correctly and agreed upon.
  • “It’s enough to copy the VAT-registered party’s XML.” No. The tax regime and fields must correspond to the non-registrant.

Conclusion

A non-VAT payer may use e-invoice voluntarily but must preserve the correct tax treatment and must not present itself as a VAT payer.

Legal and technical basis

  • Act No. 222/2004 Coll. on VAT, Section 74
  • Act No. 222/2004 Coll. on VAT, Section 76a
  • Act No. 222/2004 Coll. on VAT, Section 85o
  • EN 16931 a Peppol BIS Billing 3.0

Related questions

This is not legal advice. Sources: Act No. 222/2004 Coll. on VAT, Act No. 431/2002 Coll. on Accounting, Act No. 385/2025 Coll., official methodological and information materials from the Slovak Financial Administration on e-invoicing, EN 16931, Peppol BIS Billing 3.0 and OpenPeppol eDelivery documentation. Verified on 13 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. 57: Option to issue/not issue and send/not send an e-invoice via Peppol for a non-VAT payer: If a taxable person (non-VAT payer) voluntarily joins the Peppol network from 1 January 2027, are they obliged to issue all their B2B invoices as electronic invoices and send them via the delivery service? Or is it up to the taxable person in question to decide for which transactions to issue an electronic invoice in accordance with the rules of Section 85o of the VAT Act, and to issue invoices in another form for the remaining transactions?

With effect from 1 January 2027, the obligation to issue an electronic invoice within the meaning of Section 85o shall not apply to a taxable person who is not a VAT payer.

Example No. 63: Voluntary participation in the e-invoicing system and scope of obligations: Can entities without a legal obligation also join the system, and must they subsequently send all invoices via this system?

Yes, entities that are not subject to a statutory obligation (e.g. non-VAT payers) may also voluntarily join the electronic invoicing system. In such cases, they are not obliged to send all electronic invoices via the system – the extent of its use depends on the specific situations covered by the legislation. At the same time, every electronic invoice sent via the system must comply with the relevant technical and validation rules (e.g. Peppol BIS Billing 3.0), which may, in specific cases, affect the possibility of sending it in this way.

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.