Identification of the subject

What if the subject does not have a VAT number and only has an IČO?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

First, verify whether the subject is among the persons to whom the Financial Administration assigns a VAT number automatically. The ID number alone or the technical possibility of choosing a postman do not determine a legal obligation.

Conclusion

notification of the Financial Administration on the automatic allocation of a VAT number · current FAQ FS SR for e-invoice

Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.