We are a non-VAT-paying company operating several B2C e-shops. Must we issue e-invoices?
Short answer
No, not for invoices issued by those e-shops. The obligation to issue electronic invoices applies only to taxable persons that are VAT payers registered under § 4, § 4b or § 4c of the VAT Act. If the company is not a VAT payer, the issuing obligation does not apply to any of its e-shops, regardless of how many it operates or whether they target the Slovak or a foreign market. As a legal entity, however, the company must still be able to receive e-invoices from suppliers that are required to issue them.
Without obligation to display
It does not apply to any of the e-shops regardless of number.
No matter the number
Both domestic and foreign e-shops are in the same situationcii.
Obligation Remains
As a legal person you must receive from payers VAT.
There is no need to solve it.
Non-payer status VAT by itself excludes the obligation to display.
Conclusion
As a non-payer VAT you don't have to expose e-invoice any of your e-shops, regardless of their number or country of destination, but you must ensure the ability to receive e-invoice from their payment service providers.
Sources
- Law No. 222/2004 Z. z. o VAT, § 71 a § 85o (as amended by Law No. 385/2025 Z. z.)
zákon č. 385/2025 Z. z., § 85o · FAQ Finančnej správy SR, najmä príklady č. 4, 7 a 54
Not legal advice.