If a sole trader is not required to issue e-invoice, must the customer company receive the invoice as e-invoice?
Short answer
If a sole trader has no statutory obligation to issue e-invoice, for example because the trader is not a VAT payer registered under § 4, § 4b or § 4c, and invoices a company in another, non-electronic form, the company is not required to receive that particular document as e-invoice because it is not an e-invoice in the first place. The company’s receiving obligation applies when a supplier that is required to issue e-invoice actually sends one. The parties may nevertheless agree voluntarily to exchange e-invoices even where the law does not require it.
Invoice in a different form
If he is not a VAT payer according to § 4, § 4b, § 4c.
Because it's not about her
A document that is not an e-invoice cannot be accepted as such.
Maybe even out of duty
Both parties can opt for e-invoice voluntarily.
Not forcing a form
The obligation to accept refers to invoices that are actually e-invoices.
Conclusion
s.r.o. cannot force an e-invoice from a supplier who does not have to issue it; however, both parties can agree on the voluntary exchange of e-invoices outside of the relationship required by law.
Sources
- Law no. 222/2004 Z. z. Coll. on VAT, § 85o ods. 2 (as amended by Act No. 385/2025 Z. z. Coll.)
- official methodical and informational materials of the Financial Administration of the Slovak Republic for e-invoice
FAQ of the Financial Administration of the Slovak Republic on e-invoice, especially examples no. 4, 6 and 7 · FS SR portal — voluntary implementation in 2026
Not legal advice.