May a VAT payer voluntarily send e-invoice for an exempt supply?
Short answer
For domestic supplies exempt from VAT under § 28 to 42 of the VAT Act, a VAT payer is not required to issue an invoice and, from 1 January 2027, is therefore not required to issue e-invoice either. If the payer nevertheless chooses to send an electronic document voluntarily through a delivery service and the recipient has a valid identifier, the system may be able to process it technically. The system may not, however, distinguish whether the document was sent under a statutory obligation or voluntarily.
Exempt transactions
These deliveries do not entail an obligation e-invoice by § 85o.
Technically possible
If the recipient has an identifier, the system may process the document.
Data Watch
Technical rules can respond to VAT identification number and data in the document.
Outside obligation
An agreement with the beneficiary needs to be addressed for the voluntary channel.
Conclusion
For exempted services by § 28 to 42 is not mandatory e-invoice. However, voluntary delivery via a delivery service can be technically processed and should be carefully adjusted, especially in terms of data and reporting.
Sources
- Financial Administration of the Slovak Republic - official methodological and information materials k e-invoice
- Law No. 222/2004 Z. z. o VAT, § 28 to 42 and § 85o
Not legal advice.