Who and Since When Must Receive e-invoice?

Obligation to ensure acceptance eFaktúra is created by 1. 1 January 2027.

This obligation is broader than the obligation eFaktúra Exhibit. It may also apply to companies and natural persons: non-payers VAT.

It is not only the position of the beneficiary in the light of VAT. The basic question is whether the supplier carries out a supply for which he has to make a bill eFaktúra.

From which date I must be able to receive eFaktúra?

An obligation arises 1. 1 January 2027.

From that date, the beneficiary must be able to receive eFaktúra sent by the service provider if the supplier supplies him with goods or services for which he is required by law to produce eFaktúra.

During 2026 participation in the scheme is voluntary. However, if the supplier and the beneficiary are involved voluntarily as early as 2026 and the beneficiary ensures the possibility of acceptance, they may eFaktúra to deliver even before the mandatory phase occurs.

What exactly does the law provide?

§ 71 ods. 5 Act on VAT distinguishes two situations.

First, the taxable person who has to eFaktúra be made out, must ensure that it can:

send and accept.

Secondly, any person to whom goods or services are supplied domestically for whom the supplier has to produce eFaktúra, must ensure that such eFaktúra receive through a delivery service.

The acceptance obligation is therefore derived from a specific delivery. It is not only because the entity has company registration number or tax identification number. It occurs when it is the beneficiary of a performance where the supplier is obliged to display eFaktúra.

To whom does the obligation to accept concern?

A duty may arise:

to the payer VAT, non-payer company VATto the payer and the non-payer VAT, a freelancer, self-managing farmer, landlord, civic association, nadácii or non-profit organisationscii, municipality or other public administration body, another legal person.

Whether the beneficiary is § 85o ods. 3 and whether, for a particular supply, the supplier has to produce eFaktúra.

They must eFaktúra accept and non-payers VAT?

Yes, if they are the recipients of the delivery for which the supplier has to issue eFaktúra.

Non-payer VAT may not be obliged to issue own eFaktúra. However, this does not mean that it can refuse admission eFaktúra from their suppliers.

If Slovak payer VAT deliver to the non-payer VAT the goods or services and the conditions for such delivery are met § 85o, the payer must make eFaktúra and the non-payer must be able to accept it.

The difference between the two obligations is fundamental:

Non-payer status VAT Obligation to supply own goods or services In domestic mode by § 85o ods. 2 eFaktúra Mandatory not to issue Shopping from the payer VAT May be mandatory eFaktúra Accept Purchases a performance where the supplier eFaktúra does not need to be exposed There is no obligation to accept a given delivery

Non-payer status itself VAT is therefore no exception to admission.

Does the obligation also apply to natural persons - entrepreneurs?

Yes.

An entrepreneur or other natural person carrying out an economic activity shall not be treated differently at the time of admission solely because it is not a legal person.

The obligation may arise, for example:

tradesman, lawyer, notary, architect, artist, self-employed doctor, tax advisor, self-managing farmer, landlord.

Where such person receives goods or services in the course of his economic activity and the supplier has to make them eFaktúraShe must be ready to accept it. It does not matter whether alone eFaktúra exposes or is a payer VAT.

Example

Trader non-payer VAT buys telecommunications services from Slovak payer VAT.

If the supplier has to produce on such delivery eFaktúra, a tradesman must from 1. to ensure its adoption.

Does the obligation apply to legal persons who do not?

It may concern them.

§ 85o ods. 3 includes not only domestic taxable persons but also domestic non-taxable legal persons. Obligation to accept eFaktúra it may therefore also arise from a legal person who is not a businessman or does not carry out an economic activity in its entirety.

For example:

a civic association, foundation, non-profit organisation, community, school, budget or contribution organisation.

Where such legal person purchases goods or services from the payer VAT, which must be exposed to eFaktúraShe must be able to accept it. Financial Administration In this context, in 2026 it started to allocate tax identification number also parts of non-governmental organisations that did not have it until then.

Does it concern the obligation of private consumers?

No.

Where a natural person purchases goods or services for a personal use and does not engage in a business or other economic activity, he is not the beneficiary of the § 85o ods. 3.

Therefore, because of this consumer purchase, the supplier may not make it compulsory eFaktúra by § 85o ods. 2 and the consumer does not need to ensure that it is received.

However, the same natural person may act in two different positions:

for private purchases as a consumer, when buying as a taxable person in employment or business.

The obligation shall be assessed according to the status in which it receives a particular delivery.

Must eFaktúra receive a foreign company registered by § 5?

According to the current opinion Financial Administration Not in the period from 1. 1 January 2027 to 30 30 June 2030.

The transitional regime concerns domestic individuals and domestic transactions. Foreign person registered for VAT by § 5, which is not established in the Slovak Republicublike, according to the current interpretation is not obliged to:

to be made eFaktúra by § 85o ods. 2or to ensure their receipt by means of a delivery service.

At this conclusion nothing changes the very assignment of Slovak VAT identification number or tax identification number. It is crucial that a foreign person is registered under § 5, not the domestic payer by § 4, § 4b or § 4c.

When will there be no reception obligation?

There is no obligation for any document or purchase received.

It does not arise if the supplier does not have an obligation to produce a specific supply eFaktúra. This could be, for example, a situation where:

the supplier is not the payer VAT by § 4, § 4b or § 4c, the delivery is exempt by § 28 to 43 or § 47, was made a simplified invoice according to § 74 ods. 3 letter (a) or (b), the recipient purchases as a private consumer, supplier or recipient is a person outside the scope of the transitional domestic regime, or another legal exception applies.

Therefore, the obligation to accept cannot be determined by reference to only one general characteristic of the customer. It is also necessary to assess the supplier and the specific performance.

Practical examples

Trader non-payer VAT

Trader purchases accounting services from Slovak accounting company, which is the payer VAT.

If the entity has to produce on that delivery eFaktúra, a businessman must be able to accept it, although he is not himself a payer VAT.

Ltd. ♦ Non-payer VAT

Non-payer company VAT, purchases office services from Slovak payer VAT.

If compliance meets the conditions § 85o, company must ensure acceptance eFaktúra.

Civil association

The Civic Association purchases telecommunications or energy services.

If the supplier has to make eFaktúra, the pool must be able to accept it even if it does not and is not the payer VAT.

Private person

A natural person will order an internet service exclusively for his household.

As a consumer, the obligation to accept eFaktúra by § 71 ods. 5 in conjunction with § 85o it does not arise from this purchase.

Most frequent error

Claim:

I'm not a payer VAT, therefore me e-invoicing not applicable.

It's not right.

The exact distinction is:

non-payer VAT in domestic mode since 2027 eFaktúra it does not make a compulsory display, however, as the customer may be obliged to accept it.

Conclusion

From 1 January to 31 December 1 January 2027 eFaktúra any person to whom the supplier must produce a specific domestic supply eFaktúra.

The admission obligation may cover:

of payers VAT, non-payers VAT, legal persons, natural persons, entrepreneurs, liberal professions, non-profit organisations, public administrations.

It does not apply to a normal private consumer and it does not arise even if the supplier does not have an obligation for a particular performance eFaktúra to be drawn up.

Legal basis: § 71 ods. 5 in conjunction with § 76a a § 85o Law No. 222/2004 Z. z. o VAT.

Status of the article: under the legislation in force from 1. 1 January 2027 and methodological responses Financial Administration updated July 2026.

It's not legal advice. Primary sources: Law No. 222/2004 Z. z. o VAT; FAQ Financial Administration of the Slovak Republic of 7. 7. 2026; Peppol BIS Billing 3.0. Verified 23. 7. 2026.