What penalties apply for breaches of e-invoice obligations?
Short answer
Where the contracted e-invoicing delivery-service provider receives or sends an e-invoice, the provider must automatically report the relevant data to the Financial Administration within five days; the taxable person does not report it manually. Failure to report, incorrect reporting or late reporting may result in a fine of up to EUR 10,000, or up to EUR 100,000 for a repeated breach. A fine is not imposed for an obvious error corrected without delay or where the provider demonstrably failed and the data was reported immediately after the failure was remedied.
From receipt/shipment
The postman reports the data automatically, without your manual intervention.
First violation
For non-notification, incorrect data or delay.
Repeat violation
Significantly higher relapse rate.
Mistake or mistake of the postman
An obvious mistake corrected without delay, or a demonstrable malfunction of the postman, excludes a fine.
Conclusion
Penalties concern missing, incorrect or late reporting of e-invoice data, subject to the statutory treatment of promptly corrected obvious errors and proven provider failures.
Sources
- official methodical and informational materials of the Financial Administration of the Slovak Republic for e-invoice
- Law no. 222/2004 Z. z. Coll. on VAT, § 85o (notification obligation)
FAQ of the Financial Administration of the Slovak Republic for e-invoice, example no. 18 · Newsletter FS SR 12/2026, question no. 23
Not legal advice.