How to address public administrations outside the mandatory regime e-invoicing?
Short answer
The law expressly prohibits the payer from making e-invoice, if the recipient is the Slovak Information Service or Military Intelligence, or if the performance is linked to classified information, it requires it to contain it. These are the only explicitly named cases in the current § 85o ods. 2. Central List tax identification number other entities outside the regime are not legally constituted; the payer must assess the nature of the transaction itself.
Exclusive exception
The payer may not produce for SIS e-invoice.
Exclusive exception
The same rule applies to military intelligence.
Decision-making
The exemption shall include the execution of classified information.
Not in place
The law does not regulate the central list tax identification number other entities.
Conclusion
The explicit exception concerns SIS, Military Intelligence and classified services; for other cases, there is no legal central list and the payer has to assess the particular performance.
FAQ Financial Administration of the Slovak Republic k e-invoice · Law No. 222/2004 Z. z. o VAT as effective from 1. 1. 2027
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.