Must a sole trader using flat-rate expenses receive e-invoices?
Short answer
Yes. A sole trader must be able to receive electronic invoices from suppliers that are required to issue them, regardless of whether the trader claims flat-rate or documented expenses for income-tax purposes. The receiving obligation follows from the person’s status as a taxable person under Act No. 222/2004 Z. z. on VAT, while flat-rate expenses are governed separately by § 6 ods. 10 of Act No. 595/2003 Z. z. on income tax. These are separate rules addressing different matters.
VAT liability vs. income tax
It rules the law on VAT
Obligation to accept e-invoice is based on whether you are a customer of a delivery where the supplier has an obligation to display e-invoice Not by way of income taxation.
Section 6(10) Income Tax Act
The choice between flat-rate (60% of revenue, maximum 20 000 €/year) and demonstrable expenditure is a separate decision in another law.
Changing one does not change the other
The transition from flat-rate to demonstrable expenditure in the following year has no impact on the obligation to receive e-invoice.
It is not a prerogative of payers
The obligation to accept applies to taxable persons in general, i.e. also to SBP, which is not the payer VAT.
In practice, not in theory
If a supplier (a VAT-registered business obliged to issue e-invoices) sends you an invoice, you need to be able to accept it — that is, you must have a registered digital mailbox and know how to access the invoice, read it and process it for your accounts. Although you do not keep traditional single-entry accounts when using a flat-rate scheme, you still need to keep simple records of income, stock and receivables and have the relevant documents to hand — a received e-invoice is one such document. Given the low volume of documents received, a simple, free or low-cost email client app is usually sufficient, rather than an expensive ERP solution.
What people wrongly believe
“Flat-rate expenses constitute an exemption from the obligations under the VAT Act.”
This is a separate provision under income tax law, which does not alter the obligations under the VAT Act.
“Only VAT payers are required to accept e-invoices.”
The obligation applies to taxable persons in general, including non-VAT payers with flat-rate expenses.
“A change in the method of claiming expenses requires a change of digital mailbox provider.”
The choice and configuration of a digital mailbox are unrelated to the method of income taxation.
Conclusion
Claiming flat-rate rather than documented expenses does not affect a sole trader’s obligation to be able to receive e-invoices. These are two separate laws — VAT determines the obligation to accept e-invoices, whilst income tax only determines how you calculate your tax base.
Verified sources
Act No. 222/2004 Coll. on VAT (as amended by Act No. 385/2025 Coll.); Act No. 595/2003 Coll. on Income Tax, Section 6(10) (flat-rate expenses — 60% of income, up to a maximum of €20,000 per year). Verified on 10 July 2026.