Does mandatory e-invoicing also apply to self-employed individuals?
Short answer
Yes. e-invoice obligations can also apply to individuals carrying on a business, including sole traders and members of the liberal professions. Being an individual rather than a company does not create an exemption. What matters is the person’s status, the particular supply and whether the statutory conditions are met; this does not automatically extend to a consumer acting outside their business activity.
Obligation to issue e-invoices
If a sole trader is a domestic taxable person under Section 4, Section 4b or Section 4c of the VAT Act and the conditions set out in Section 85o of the VAT Act are met for the specific supply, the same rules apply to them as to legal entities.
The legal form of the business has no bearing on the existence of this obligation.
The mere fact that the person is a sole trader or a small business owner does not give rise to any special exemption.
Obligation to accept e-invoices
Under Section 71(5) of the VAT Act, any person to whom goods or services are supplied, in respect of which the supplier is obliged to issue an electronic invoice, is required to ensure that they are able to receive such an electronic invoice via a delivery service.
This obligation is not linked to the legal form of business.
Even a sole trader who is not a VAT payer may therefore be obliged to ensure the receipt of e-invoices.
Practical examples
Sole trader – VAT payer
A sole trader who is a VAT payer is subject to the same e-invoicing regime as a limited liability company (s.r.o.) or any other legal entity, provided the statutory conditions are met.
Trader non-payer VAT
Under the current wording of Section 85o of the VAT Act, a non-VAT payer is not obliged to issue electronic invoices.
However, if they receive goods or services from a person who is obliged to issue an e-invoice, they may be required to ensure its receipt in accordance with Section 71(5) of the VAT Act.
Liberal professions
Lawyers, doctors, tax advisers and architects are not treated differently for the purposes of e-invoicing simply because they are natural persons.
The conditions laid down in the VAT Act are the sole determining factor.
Conclusion
Mandatory e-invoicing may also apply to natural persons who are sole traders.
The mere choice of being a sole trader rather than a limited liability company (s.r.o.) does not constitute an exemption. However, the status of the individual must always be assessed, specifically in terms of the supply of goods or services and statutory exemptions.
Are you self-employed as a natural person? Check your readiness.
Check whether you need to issue, receive or simply be prepared to receive e-invoices.
Current legal verification
The obligation may also apply to self-employed persons and members of the liberal professions. The mere fact of being a natural person does not constitute an exception; what matters is the person’s status, specifically the supply and the conditions set out in Section 85o. This conclusion does not automatically apply to consumers acting outside the scope of business.
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.