From when must I be able to receive e-invoices?

Detailed explanation

The obligation to accept e-invoices is a separate obligation which is not the same as the obligation to issue e-invoices.

Even a person who is not themselves obliged to issue e-invoices may be obliged to accept them.

For this obligation to arise, the following conditions must be met in particular:

• it concerns a domestic supply of goods or services,
• the supplier is obliged to issue an e-invoice,
• the person acts as the recipient of such a supply.

If these conditions are met, the recipient must be able to accept e-invoices from 1 January 2027.

As set out in the Act

Under Section 71(5) of Act No. 222/2004 Coll. on VAT:

“Any person to whom goods or services are supplied domestically, where the taxable person is obliged to issue an electronic invoice under this Act, is obliged to ensure that they are able to receive an electronic invoice sent by a delivery service.”

The obligation to accept e-invoices is therefore directly linked to the supplier’s obligation to issue an electronic invoice under Section 85o of the VAT Act.

The method of delivering electronic invoices is governed by Section 76a of the VAT Act.

2026 – preparatory period

During 2026, the Act does not yet impose an obligation to accept e-invoices.

This is a period during which businesses and organisations can prepare for the mandatory regime, in particular by:

• choosing a method for receiving e-invoices,
• verify the readiness of their accounting or ERP system,
• set up internal processes,
• ensure that e-invoices are forwarded to the accountant,
• prepare for the archiving and record-keeping of received e-invoices.

Voluntary use of e-invoices is possible during 2026, but the law does not yet require it.

When the obligation does not apply

The obligation to accept an e-invoice does not arise automatically for every invoice.

In particular, it does not arise in cases where:

• the supplier is not obliged to issue an e-invoice,
• the specific supply does not fall under the mandatory e-invoicing regime,
• the supply is expressly excluded from the mandatory e-invoicing regime by law.

Each case must be assessed on the basis of the specific supply and the relevant provisions of the VAT Act.

Practical examples

Trader non-payer VAT

A sole trader purchases services from a Slovak VAT payer.

If the supplier is obliged to issue an e-invoice, the sole trader must be able to accept such an e-invoice from 1 January 2027.

Company – non-VAT payer

A company that is not registered for VAT receives services from suppliers who are VAT payers.

It may also be obliged to accept e-invoices.

Payer VAT

A VAT-registered business receives goods or services from another Slovak VAT-registered business.

Where such supplies are subject to mandatory e-invoicing, they must ensure they are able to receive e-invoices.

Consumer

A natural person makes purchases as a private individual outside the scope of their business activities.

Mandatory B2B e-invoicing does not apply to such cases.

Practical Meaning

Receiving e-invoices does not merely mean having the technical capability to accept an electronic document.

Businesses should also prepare for the associated processes, in particular:

• recording received e-invoices,
• forwarding them to the accountant,
• verifying delivery,
• archiving documents,
• handling errors or complaints.

Experience from countries that introduced mandatory e-invoicing earlier shows that, in practice, the process of receiving e-invoices is often more challenging than issuing them.

Conclusion

The obligation to ensure the receipt of e-invoices comes into force on 1 January 2027.

It does not apply only to VAT payers. It may also apply to non-VAT payers, sole traders or legal entities, if they are recipients of supplies for which the supplier is obliged to issue an electronic invoice.

If you receive such supplies after 1 January 2027, you should have a system in place for receiving e-invoices by the date the Act comes into force at the latest.

Legal basis

• Act No. 222/2004 Coll. on VAT,
• Section 71(5),
• 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.