What if I issue invoices only occasionally?
Short answer
Low invoicing volume does not itself create an exemption from the statutory rules. Choose a proportionate, simple solution that can create and deliver a compliant e-invoice whenever the obligation applies, instead of relying on the small number of invoices as a reason to bypass the required process.
Volume is not the main criterion
First, verify the VAT status and type of delivery.
A simple form
For low volume, web exposure or an external service may be sufficient.
Validation always
Even one invoice must be correct.
Don't forget to save
XML, preview and report belong to the document.
Conclusion
For occasional invoicing, use a proportionate compliant solution; low volume is not a substitute for assessing the statutory obligation.
Sources
- Law no. 222/2004 Z. z. Coll. on VAT, § 76a
- Law no. 222/2004 Z. z. Coll. on VAT, § 85o
- Financial Administration SR e-invoice FAQ
Act No. 222/2004 Z. z. Coll. about VAT · FAQ of the Financial Administration of the Slovak Republic on e-invoice (7/7/2026)
Not legal advice.