Foreign entity

Concerns e-invoice a foreign company incorporated by § 5 Act on VAT?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

No. Foreign person registered for VAT in Slovakia by § 5 Not in period from 1. 1 January 2027 to 30 June 2030 according to the current FAQ FS mandatory to prepare e-invoice by § 85o or ensure reception e-invoice delivery service. Slovak VAT identification number it does not impose such obligations because the transitional provision applies to domestic payers under § 4, § 4b or § 4c and domestic persons and transactions. The supplier must therefore assess the customer's position when exposed; for transaccii against a person by § 5 outside the mandatory scope of the document, through the system e-invoice not finished.

For foreign companies, a distinction must be made between tax registration, place of establishment, place of delivery and position in a specific transactioncii. Registration by § 5 used for foreign persons who register for Slovak VAT, but it is not the same as the domestic payer according to § 4 or group registration by § 4b. Therefore, the exposure obligation eFaktúra does not assess only according to whether the entity has Slovak VAT identification number, but according to the exact provision under which it is registered and whether § 85o the case includes.

Reading is key § 5 together with § 85o Act on VAT. Transitional provision § 85o ods. 2 (valid from 1. 1. 2027) imposes an obligation to issue eFaktúra to the payer registered under § 4, § 4b or § 4c for domestic supplies of goods (§ 13) or services (§ 15 or § 16) or upon receipt of a payment in advance (§ 28 to 43 and 47) or when the payer issues a simplified invoice by § 74 ods. 3 letter (a) or (b); It thus applies only to domestic persons and domestic transactions (Slovakia → Slovakia). FAQ FS in example No. 29 and 52 expressly states that this provision does not apply to suppliers registered in Slovakia § 5, thus not established in Slovakia, and that the person registered by § 5 has no obligation in the transitional period eFaktúra display or ensure receipt by delivery service.

FS SR to 23. On 1 July 2026 it stated in practice: the supplier has already to determine on exposure whether a particular transaction is subject to an obligation to eFaktúra. If the customer is a person registered by § 5 and the transaction is outside the mandatory scope of the transitional period, eFaktúra through the system eFaktúra not finished. It is therefore not a systemic eFaktúrawhich should be sent by the supplier and only subsequently addressed whether the customer can accept it.

In further written details of 8:56 FS SR explicitly confirmed that the subject § 5 need not choose e-invoicing delivery-service provider even when already assigned to Slovak tax identification number and the portal will technically allow the provider to choose. Accessibility of the function in the portal or itself tax identification number do not create a legal obligation. Automatic Assignment tax identification number according to the FS, the entities to whom the reception obligation actually arises; and tax identification number they do not yet have; This is not a rule which would be of the person registered under § 5 made a compulsory recipient.

  • Czech company registered in Slovakia by § 5 invoice under Slovak VAT identification number. In the transient regimen, the § 85o does not impose an obligation to prepare Slovak eFaktúra.
  • Slovak supplier invoices a person registered by § 5. It must already assess the scope of the obligation when exposed; if the transaction is outside the transition period, the document via the system eFaktúra does not prepare and does not expect its system acceptance by customers.
  • Slovak s.r.o. registered by § 4 is another case and the obligation to assess according to § 85o.
  • "Has Slovak VAT identification numberso it automatically exposes eFaktúra... No. Registration by § 5 not by registration § 4, § 4b or § 4c.
  • As beneficiary by § 5 he must have a mailman. Not in transition from 1. 1 January 2027 to 30 June 2030 according to the current FAQ FS.
  • ♦§ 5 is the same thing as § 4... No. These are different registration regimes.
  • Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM, examples No. 29 and 52
  • Law No. 222/2004 Z. z. o VAT, § 4, § 4b, § 4c, § 5 a § 85o

Related issues

It's not legal advice. Primary sources: FAQ Financial Administration of the Slovak Republic k eFaktúra; Law No. 222/2004 Z. z. o VAT as effective from 1. 1. 2027. Directly confirmed by correspondence with the team eFaktúra Financial Directorate of the Slovak Republic (efaktura@financenasprava.sk) of 23. 7. 2026: persons registered by § 5 Act on VAT are not from 1. 1. 2027 mandatory reception eFaktúra by e-invoicing delivery-service providerWhereas the transitional provision § 85o ods. 2 refers to domestic payers by § 4, § 4b a § 4c for domestic transactions. In the subsequent clarification of 8:11 FS SR stated that the position of the customer should be taken into account already in the case of exposure and transakcii against a person by § 5 outside the mandatory scope eFaktúra via system eFaktúra not finished. At 8:56 it added that § 5 the entity does not need to choose a postman, even when allocated tax identification number and technically available choice on the portal; tax identification number even the status of the user interface does not in itself create an obligation. Other sources: Law No. 222/2004 Z. z. o VAT, Law No. 431/2002 Z. z. on accounting, Act No. 385/2025 Z. z.Official methodological and information materials Financial Administration of the Slovak Republic k eFaktúra, EN 16931, Peppol BIS Billing 3.0 and OpenPeppol eDelivery documentation. Verified 23. 7. 2026.