Does mandatory e-invoice also apply to non-VAT payers?
Short answer
Yes. Mandatory e-invoicing can also affect persons who are not VAT payers. Under the current wording of the law, a non-VAT payer is not required to issue e-invoices. In certain circumstances, however, they may be required to ensure that they can receive them.
Must a non-VAT payer issue e-invoices?
No.
Under Section 85o(2) of Act No. 222/2004 Coll. on VAT, the obligation to issue electronic invoices applies to persons who have the status of a taxable person under Section 4, Section 4b or Section 4c of the VAT Act.
If a person does not have such status, the Act does not impose an obligation on them to issue electronic invoices.
The Slovak Financial Administration also states in its guidance documents that the obligation to issue electronic invoices does not apply to taxable persons who are not VAT payers.
Must a non-VAT payer accept e-invoices?
Yes, provided the legal conditions are met.
According to Section 71(5) of the VAT Act:
“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 ensure the receipt of an e-invoice is therefore not limited to VAT payers. However, it does not arise automatically with every purchase: it must concern a recipient and a supply where the law requires the supplier to issue an electronic invoice.
If a Slovak VAT payer supplies goods or services to a person who is not a VAT payer, and is obliged to issue an e-invoice for that supply, the recipient must ensure they are able to receive it via a delivery service.
Purchase of services from the payer VAT
Trader not payer VAT, purchases services from a Slovak supplier VAT.
If the supplier is obliged to issue an e-invoice, the sole trader must be able to receive that e-invoice.
However, the sole trader themselves is not obliged to issue e-invoices simply because they are in business.
Invoices received for goods and services
Non-payer company VAT, receives invoices for services or goods from Slovak payers VAT.
In the case of supplies subject to the mandatory e-invoicing regime, the company must ensure that it can receive electronic invoices.
Conclusion
Non-VAT-payer status does not by itself exclude every e-invoice obligation; issuing and receiving must be assessed separately.
Under the current wording of the Act:
- a non-VAT payer is not obliged to issue e-invoices,
- however, a non-VAT payer may be obliged to ensure the receipt of e-invoices under Section 71(5) of the VAT Act.
Therefore, the statement:
“I am not a VAT payer, so e-invoicing does not apply to me.”
is incorrect.
Legal basis
- Act No. 222/2004 Coll. on VAT, Section 71(5),
- Act No. 222/2004 Coll. on VAT, Section 85o(2),
- Act No. 222/2004 Coll. on VAT, Section 76a,
- Act No. 385/2025 Coll.,
- Methodological materials Financial Administration of the Slovak Republic to the project e-invoice.
Response status: in accordance with the legal provisions in force from 1 January 2027.
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Current legal verification
From 1 January 2027, a non-VAT payer is not obliged to issue e-invoices under Section 85o. However, as a taxable person, they may be required to ensure receipt if a VAT payer supplies them with a supply for which an e-invoice must be issued.
Primary sources
- Act No. 222/2004 Coll. on VAT The text shall be effective from 1 January 2016. 1. 2027
- Financial Administration FAQ e-invoice of 7. 7. 2026
Verified on 14 July 2026 in accordance with the legal situation in force from 1 January 2027. In specific cases, the type of supply, the status of both parties and statutory exemptions must also be assessed.