Who and since when must exhibit e-invoice?

Obligation to issue eFaktúra is created by 1. 1 January 2027. However, it does not apply automatically to every entrepreneur or invoice.

From 1. 1 January 2027 to 30 30 June 2030 mandatory display eFaktúra for domestic supplies, it concerns payers VAT registered by § 4, § 4b or § 4c Law No. 222/2004 Z. z. o VAT. At the same time, the conditions relating to the particular delivery and the customer's person must be met.

From which date does the obligation arise?

The determining date is 1. January 2027.

From that date on, the domestic payer must VAT to be drawn up eFaktúra, if:

deliver goods with a place of delivery in domestic, deliver a service with a place of delivery in domestic, or receive payment before such delivery,

and the beneficiary is the person to whom it applies § 85o ods. 3 Act on VAT. In particular, it concerns a domestic taxable person or a domestic legal person who is not a taxable person.

2026 is a voluntary period. The payer may eFaktúra to be sent by means of a delivery service already during 2026, if the recipient is prepared to do so eFaktúra Accept. However, only 1. 1 January 2027.

Who must eFaktúra Exhibit?

The obligation applies to the payer VAT according to:

§ 4 Other assets VAT, § 4b Group registered for VAT, § 4c A group registered ex officio.

However, it is not enough to determine whether the supplier is the payer VAT. For each invoicecii the specific delivery and position of the beneficiary must also be assessed. Payer VAT therefore does not need to be made eFaktúra every time you sell.

Four fundamental issues are crucial:

Is the supplier the payer VAT by § 4, § 4b or § 4c?

Is it a goods or service with a place of delivery in the domestic market?

Is the recipient a domestic taxable person or a domestic non-taxable legal person?

Is the supply not subject to a legal exception?

The obligation will only arise if all the relevant conditions are met.

Does the obligation also apply to businessmen?

Yes, if the trader is the payer VAT by § 4.

The legal form of business is not decisive. The law does not distinguish whether the payer is:

s.r.o., a public limited company, a businessman, a self-employed farmer, a lawyer, an architect, a tax adviser, a doctor performing a separate activity, a landlord or another natural person carrying out an economic activity.

Where a natural person has the status of domestic payer VAT and makes a delivery meeting the conditions § 85o, must proceed in the same way as a legal person. The mere fact that it operates as a natural person does not exempt it.

Example

Trader is the payer VAT by § 4 and provides a service to Slovak society. The place of delivery of the service is domestic and it is not a matter of performance excluded from the compulsory regime.

From 1 January to 31 December 1 January 2027 must be made by the tradesman eFaktúra.

They must eFaktúra expose non-payers VAT?

In domestic mandatory mode from 1. No.

Obligation under § 85o ods. 2 is tied to payers VAT by § 4, § 4b or § 4c. Trader, s.r.o., lessor or other taxable person who is not the payer VAT, therefore has no obligation to display eFaktúra only because it operates or carries out another economic activity.

Non-payer VAT However, e-invoicing may relate to the customer position. If the payer VAT supplies the goods or services and must be made at such delivery eFaktúraThe non-payer must be able to accept it.

The difference is therefore as follows:

non-payer VAT eFaktúra Mandatory not to issue, non-payer VAT may be required eFaktúra receive.

Voluntary use eFaktúra to non-payers VAT that is not excluded. However, voluntary involvement does not in itself change the non-payer to the person to whom the law imposes compulsory exposure by § 85o ods. 2.

To whom must the payer eFaktúra Exhibit?

The obligation applies to supplies to persons listed in § 85o ods. 3.

These are:

Domestic taxable person

It may be a legal or natural person who carries out an economic activity and has domestic:

residence, place of business, establishment, residence or habitual residence.

The payee may not be the payer VAT. It may also be a businessman or a company not registered as a payer VAT.

Domestic non-taxable legal person

An obligation may also arise upon delivery to a legal person who is not engaged in an economic activity or who does not act as a taxable person in a given purchase.

For example:

a civic association, foundation, non-profit organisation, municipality, budget or contribution organisation, other legal entity.

The condition is that it is a domestic legal entity defined in § 85o ods. 3 letter (b)

Does the obligation to sell to the consumer apply?

Not under mandatory regime § 85o ods. 2.

Where a natural person purchases as a private consumer outside his economic activity, he is neither a taxable person nor a non-taxable legal person by § 85o ods. 3. Therefore, normal sales to the final consumer do not fall under mandatory domestic e-invoicing under this provision.

This does not mean that there may be no other obligations on documents or invoices for consumer sales. This only means that this relationship is not subject to compulsory exposure eFaktúra by § 85o ods. 2.

It concerns the obligation of a foreign person registered under § 5?

During the transitional period from 1. 1 January 2027 to 30 No.

§ 85o ods. 2 refers to payers by § 4, § 4b or § 4c. Does not include a foreign person registered for VAT by § 5, which is not established in the Slovak Republicublike.

Financial Administration Therefore, it states in its current replies that a person registered under § 5 at this time it is not obliged to issue system eFaktúra under the transitional domestic regime.

The very existence of Slovak VAT identification number Therefore, it is not enough. It also decides on the provision that the person is VAT registered.

When eFaktúra Is he mandatory?

Neither the payer VAT by § 4, § 4b or § 4c there is no obligation for any domestic supply.

By § 85o ods. 2 in particular, the obligation shall not apply where:

the supply of goods or services is exempt by § 28 to 43 or § 47 Act on VAT, the payer makes a simplified invoice by § 74 ods. 3 letter (a) or (b), the recipient is the Slovak Information Service or Military Intelligence, the performance is linked to, requires or contains classified information, the recipient is a private consumer who does not act as a taxable person or other conditions are not met § 85o.

An example of an exempted performance may be a lease of property exempted from VAT. If the payer rents the property under exemption under § 38, he shall not be obliged to make eFaktúra by § 85o ods. 2.

Within what period eFaktúra Exhibiting?

The payer must eFaktúra be completed within 15 days:

from the date of delivery of the goods or services, from the date of receipt of the payment prior to delivery, or from the end of the calendar month in which the event takes place which is decisive for the relevant correction of the tax base.

For summary eFaktúra the 15-day period from the end of the month for more delivery or payments received during one calendar month.

If the customer notifies the supplier afterward that he is the person to whom the supplier should have drawn up eFaktúra, the law contains a special rule. The time limit shall be deemed to be respected if the supplier makes eFaktúra within 15 days of additional notification by the customer.

Thus, the electronic form of the invoice does not create an unlimited period of time for its execution. The supplier must assess his position, supply and customer so that he knows eFaktúra be made within the legal deadline.

Practical examples

Ltd. the payer VAT

Slovak s.r.o. is the payer VAT by § 4 and provide consulting services to another Slovak company.

If the place of delivery is in domestic and is not a legal exception, s.r.o. must be from 1. 1 January 2027 to be completed eFaktúra.

Trader Þ payer VAT

Trader is the payer VAT and deliver goods to a Slovak businessman who is not a payer VAT.

Customer status as non-payer VAT shall not prevent the establishment of an obligation. Where the customer accepts the goods as a taxable person and other conditions are met, the supplier shall eFaktúra.

Ltd. ♦ Non-payer VAT

Slovak s.r.o. is not a payer VAT and provides a service to another businessman.

Under the transitional domestic regime there is no obligation to eFaktúra, because it is not the payer § 4, § 4b or § 4c.

Payer VAT sells to the citizen

Slovak payer VAT sells goods to a natural person for private consumption.

As the buyer does not act as a taxable person, it is not mandatory e-invoicing by § 85o ods. 2.

Conclusion

From 1 January to 31 December 1 January 2027 eFaktúra expose payer VAT by § 4, § 4b or § 4cif it makes a legally determined domestic supply to a domestic taxable person or domestic non-taxable legal person.

Obligation:

may concern both a legal and a natural person, the entrepreneur does not apply to non-payers VAT from the position of supplier, does not apply automatically to each payer's invoice VATand must always be assessed according to specific delivery, customer and legal exceptions.

Legal basis: § 71, § 72, § 74, § 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.