Are there exceptions to mandatory e-invoice?
Short answer
Yes. There are specific cases in which an electronic invoice is not issued even though the transaction might otherwise fall within the mandatory regime. The Financial Administration’s FAQ identifies, in particular, classified supplies and supplies for state security bodies such as the Slovak Information Service or Military Intelligence. In those cases, a paper invoice or another legally permitted method is used.
Not a normal exception
Exceptions shall apply to specific security or classified services.
Obligation Remains
If the law does not provide an exception, the payer VAT can not choose paper only from convenience.
Special schemes
The FAQ includes, for example, SIS and Military Intelligence.
Consider the specific delivery
It determines the nature of the performance, not the general type of company.
Conclusion
The exceptions are narrow and mainly concern classified or security-related supplies; ordinary businesses cannot use them as a general way to avoid e-invoice.
Sources
- Financial Administration of the Slovak Republic - official methodological and information materials k e-invoice
- Law No. 222/2004 Z. z. o VAT, § 85o
Not legal advice.