Must a simplified invoice or an eKasa receipt be sent as e-invoice?
Short answer
No. According to the Financial Administration’s official guidance, after 1 January 2027 a VAT payer is not required to issue an electronic invoice where the supply is documented by a simplified invoice under § 74 ods. 3 písm. a) or písm. b) of the VAT Act. This covers a document up to EUR 100 and an eKasa or fuel-dispenser receipt where the VAT-inclusive amount does not exceed EUR 400.
Document up to 100 €
Simplified invoice without obligation e-invoice.
EKasy document
Current receipt without obligation e-invoice.
Normal regime
Beyond the simplified invoice, mandatory e-invoice by § 85o.
Retail trade, restaurants
Normal B2C filling with eKasy document.
Conclusion
Simplified invoice up to 100 euros and eKasy document not subject to obligations e-invoice; This exception is explicitly confirmed in official methodological and information material Financial Administration of the Slovak Republic.
Sources
- Law No. 222/2004 Z. z. o VAT, § 74 ods. 3 letter (a) and (b)
- Law No. 222/2004 Z. z. o VAT, § 85o
- Official methodological and information materials Financial Administration of the Slovak Republic k e-invoice
Not legal advice.