SZČO · flat-rate expenses

Does SZČO with flat-rate expenses have to accept e-invoices?

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

Short answer

Yes. The obligation to receive e-invoices is based on the status of a taxable person according to the VAT Act, while flat-rate expenses are regulated separately by the Income Tax Act — these are two independent laws.

Conclusion

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