Must a simplified invoice or an eKasa receipt be sent as e-invoice?
Short answer
No. According to the Financial Administration’s official guidance, after 1 January 2027 a VAT payer is not required to issue an electronic invoice where the supply is documented by a simplified invoice under § 74 ods. 3 písm. a) or písm. b) of the VAT Act. This covers a document up to EUR 100 and an eKasa or fuel-dispenser receipt where the VAT-inclusive amount does not exceed EUR 400.
Document up to 100 €
Simplified invoice without obligation e-invoice.
EKasy document
Current receipt without obligation e-invoice.
Normal regime
Beyond the simplified invoice, mandatory e-invoice by Section 85o.
Retail trade, restaurants
Normal B2C filling with eKasy document.
Detailed explanation
This exemption applies primarily to standard retail and catering sales, where the customer receives a receipt from an eKasa or another simplified document for amounts up to 100 euros, rather than a full invoice for B2B or B2G transactions. However, if a full tax document exceeding the limit for a simplified invoice or falling outside the eKasa scheme is to be issued in the same transaction, the standard mandatory e-invoice regime under Section 85o of the VAT Act will apply.
As set out in the Act
Section 74(3)(a) and (b) of Act No. 222/2004 Coll. on VAT defines a simplified invoice, including a document for amounts up to 100 euros and a document from an electronic cash register (eKasa). The exemption from the obligation to issue an electronic invoice for these documents is confirmed by the official methodological and information materials on e-invoicing published by the Slovak Financial Administration.
Practical examples
- A customer in a restaurant receives a receipt from an eKasa — this is not sent as an e-invoice.
- Purchases of office supplies up to €100 per receipt remain subject to a simplified invoice without the e-invoice requirement.
- A company will issue a full invoice to another business operator for amounts exceeding the limit for a simplified document — this is subject to the e-invoice requirement.
Most common mistakes
- “From 2027, even a standard receipt from eKasa must be an e-invoice.” According to Section 74(3)(b) of the VAT Act and confirmation in the official methodological and information materials of the Slovak Financial Administration, the exemption applies to these documents.
- “A simplified invoice for amounts up to 100 euros is subject to the same regime as a standard invoice.” This is a special category under Section 74(3)(a) of the VAT Act, to which the e-invoice obligation does not apply.
- “The exemption applies to all documents regardless of the amount and form.” The exemption is strictly linked to the definition of a simplified invoice under Section 74(3) of the VAT Act.
Conclusion
Simplified invoice up to 100 euros and eKasy document not subject to obligations e-invoice; This exception is explicitly confirmed in official methodological and information material Financial Administration of the Slovak Republic.
Legal basis
- Act No. 222/2004 Coll. on VAT, Section 74(3) letter (a) and (b)
- Act No. 222/2004 Coll. on VAT, Section 85o
- Official methodological and information materials Financial Administration of the Slovak Republic k e-invoice
Related questions
- How should an advance-payment document be handled in e-invoice?
- What is e-invoice?
- Does e-invoice also apply to small businesses and sole traders?
This does not constitute legal advice. Sources: Act No. 222/2004 Coll. on VAT, Act No. 431/2002 Coll. on Accounting, Act No. 595/2003 Coll. on Income Tax, official methodological and information materials from the Slovak Financial Administration on e-invoicing (May 2026). Verified on 7 July 2026.
Review of questions from an earlier presentation
The presentation by the Slovak Accountants’ Centre was used solely to identify practical issues. The following conclusion has been updated in line with a subsequent FAQ from the Financial Administration and the applicable legislation; we do not treat the author’s suggestions, recommendations or incorrectly merged fragments as legal rules.
- slide/page 12: What is a simplified invoice?
Current conclusion: The exemption applies to simplified invoices under Section 74(3)(a) or (b). For receipts from eKasa and receipts from fuel dispensers, the decisive limit is 400 euros including tax; above this limit, the cash register receipt alone does not replace the mandatory e-invoice.
Primary sources: FAQ Financial Administration of the Slovak Republic k e-invoice, July 2026; Act No. 222/2004 Coll. on VAT Effective from 1. 1. 2027. Revised 13 July 2026.