What if the supplier did not know that e-invoice had to be issued to the customer?
Short answer
If, at the time of the supply, the VAT payer did not know that the customer had a status requiring an electronic invoice, the invoice must be issued within 15 days after the customer subsequently informs the supplier of that status.
Same standard term
The same as the usual deadline for issuing an invoice.
The date of notification of the customer
Not the day of original delivery of goods or services.
Missing information at the time of delivery
It solves the situation when the supplier could not know the customer's status in advance.
No penalty for original delay
The period runs from the date of actual notification, not from delivery.
Conclusion
When the customer provides the relevant information later, the supplier has 15 days from that notification to issue e-invoice.
Sources
- Law no. 222/2004 Z. z. Coll. on VAT, § 85o (as amended by Act No. 385/2025 Z. z. Coll.)
Act No. 222/2004 Z. z. Coll. about VAT · FAQ of the Financial Administration of the Slovak Republic on e-invoice (7/7/2026) · information from the Financial Administration of the Slovak Republic on Act no. 385/2025 Z. z. Coll.
Not legal advice.