May a non-VAT payer issue and send e-invoice voluntarily?
Short answer
Yes. A non-VAT payer may technically use electronic invoicing voluntarily where it has a suitable solution and the business partner can receive the document. This does not make the supplier a VAT payer or create a statutory issuing obligation under § 85o. The invoice must still correctly state the supplier’s tax status, and voluntary exchange must be distinguished from the mandatory regime.
Technically possible
Depends on the software, mailman and agreement with the recipient.
None VAT
Voluntary e-invoice does not change the tax status of the supplier.
Administrative Mode
The codes and texts must correspond to the non-payer.
He must be able to accept
The partner must support the document flow.
Conclusion
A non-VAT payer may use e-invoice voluntarily but must preserve the correct tax treatment and must not present itself as a VAT payer.
Sources
- Law No. 222/2004 Z. z. o VAT, § 85o ods. 2 (as amended by Law No. 385/2025 Z. z.)
- Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, example No. 63 (Part I)
Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update · OpenPeppol pravidlo BR-O-02
Not legal advice.