Does e-invoice also apply to small businesses and sole traders?
Short answer
Yes. Business size is not a statutory criterion. On the issuing side, the relevant questions are whether the supplier is a domestic VAT payer and whether the particular supply falls within the mandatory regime. On the receiving side, a small business or non-VAT payer may have to be able to receive e-invoice when its supplier is required to issue one.
3 questions instead of one
B2B/B2G vs. B2C
Mandatory e-invoice relates to domestic B2B and B2G relationships, not sales to a normal consumer.
Decision-making in admission
In detail in who is required to accept invoices — this also applies to non-VAT payers.
Not always a new ERP
At low volume, a simple application is sufficient e-invoicing delivery-service provider, not expensive system change.
What you really you’re dealing with
The size of the business in itself is not the deciding factor. What matters are the specific legal conditions, the type of business relationship and the role in the document — not the marketing category of ‘small business’. A small VAT payer with B2B invoices needs to know how to generate an XML export. A non-VAT payer does not issue e-invoices under this regime, but will almost certainly need to be able to receive them from their VAT-registered suppliers. A sole trader with just a few invoices a year can make do with a simple tool and a basic archiving package — they don’t need an enterprise solution. Involve your accountant in the decision early on: an external accountant needs to know what they will receive from you and in what format.
What people wrongly believe
“This doesn’t apply to small businesses.”
Company size is not a legal criterion — what matters is VAT status and the role in a specific business relationship.
“If I’m not a VAT payer, it’s not my problem.”
Receiving e-invoices may still be relevant if a VAT-registered business is obliged to issue you with an e-invoice.
“I have to buy an expensive ERP system straight away.”
First, you need to identify your role, volume and process — a simple tool usually suffices for small volumes.
Conclusion
A small business owner needs a simple but appropriate process based on their role in e-invoicing — not based on the size of the business. First, clarify your VAT status, who you’re invoicing and who you’re receiving invoices from; only then should you consider the software.
Verified sources
Act No. 222/2004 Coll. on VAT, Sections 76a and 85o (as amended by Act No. 385/2025 Coll.); Slovak Financial Administration — e-invoice: official methodological and information materials from the Slovak Financial Administration. Verified on 10 July 2026.