Must a person registered under § 7 or § 7a issue e-invoices?
Short answer
No. The obligation to issue electronic invoices and report their data to the Financial Administration applies exclusively to VAT payers registered under § 7, § 7a or § 4 of the VAT Act. A person registered for tax under § 4b, for example because of an acquisition of goods from another Member State, or under § 4c in connection with specified services, does not have this issuing obligation.
Compulsory display
Only these payers must issue e-invoices.
No obligation to exhibit
Registration for special cross-border transactions, not full payer status.
It may continue to apply
As a taxable person, he may have the obligation to receive an e-invoice.
§ 85o ods. 2 of the VAT Act
The transitional provision clearly defines the range of exhibitors.
Conclusion
Persons registered under § 7 or § 7a of the VAT Act are not required to issue electronic invoices — this applies only to payers pursuant to § 4, § 4b or § 4c.
Sources
- Law no. 385/2025 Z. z. Coll., amending Act no. 222/2004 Z. z. Coll. on VAT, § 85o ods. 2
Act No. 222/2004 Z. z. Coll. about VAT · FAQ of the Financial Administration of the Slovak Republic on e-invoice (7/7/2026)
Not legal advice.