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Mandatory Slovak e-invoicing raises practical questions about which transactions must be reported to the tax authority and how promptly a business must do so. We have summarised answers to common situations based on Official Information of the Financial Directorate of the Slovak Republic No. 1/DPH/2026/I.
Does the obligation apply to non-VAT payers?
No. The obligation does not apply to suppliers that are not VAT payers. They may nevertheless use e-invoices voluntarily where this suits communication with their trading partners.
Does the obligation apply to VAT-exempt supplies?
No. The reporting obligation does not apply to VAT-exempt supplies. Businesses may still send an e-invoice voluntarily in these cases.
What about invoices issued to countries other than Slovakia?
The obligation does not apply to supplies invoiced to countries other than Slovakia. This does not restrict the voluntary sending of e-invoices, for example through the Peppol network.
Must I report invoices to end customers if I am a VAT payer?
No. Invoicing end customers falls within B2C (Business-to-Consumer), to which this obligation does not apply. It makes no difference whether the business issuing the invoice is a VAT payer.
Must a non-VAT payer accept an e-invoice?
Yes, where it acts as a business or commercial company. E-invoicing applies to invoicing between businesses (B2B) and between businesses and public administration (B2G). It does not apply to invoices issued to consumers - private individuals (B2C).
Must a foreign business registered for VAT in Slovakia send e-invoices?
No. The obligation does not apply to a company established outside the Slovak Republic, even if it is established in another EU Member State and is VAT-registered in Slovakia under Section 5 of the VAT Act. This also applies where it invoices Slovak businesses under its Slovak tax identification number.
What is the deadline for issuing an e-invoice after supplying goods or services?
The deadline remains 15 days. The obligation to issue and send an e-invoice through a delivery service is met where the supplier issues and sends it within 15 calendar days of supplying the goods or providing the service. The same deadline applies to a corrective invoice issued to correct the taxable amount.
If the customer subsequently notifies the supplier that an e-invoice should have been issued, the 15-day deadline begins on the date of that notification. Where the customer cannot receive the e-invoice through the delivery service, the supplier meets its obligation by sending it through that service.
Can I issue an invoice retrospectively?
No. The data must be reported at the time the e-invoice is issued. An invoice issued today with yesterday’s issue date therefore does not meet this condition.
The Financial Directorate also states that a technical crossing of midnight need not itself be a problem. Where a business issues a large number of invoices just before midnight and sends them just afterwards, this is not automatically a delay. Regular or more substantial delays may, however, be assessed differently.
The official Slovak text in Official Information No. 1/DPH/2026/I states:
„Dodávateľ oznamuje údaje z dodania tovaru alebo služby elektronicky v čase vyhotovenia elektronickej faktúry. Ak elektronickú faktúru vyhotovuje v mene a na účet dodávateľa odberateľ, údaje sa finančnej správe oznamujú najneskôr do piatich dní odo dňa vyhotovenia elektronickej faktúry, alebo odo dňa uplynutia lehoty na vyhotovenie elektronickej faktúry."
What are the penalties?
For failing to report data, or reporting it late, incompletely, or incorrectly, the tax authority may impose a fine of up to EUR 10,000. In the event of a repeated breach, the fine may reach EUR 100,000 under Section 85o of the amendment to the VAT Act.
What to prepare in practice
Businesses should ensure their invoicing system sends the data immediately after an invoice is created and reliably records the time it was sent. Where the customer issues an invoice in the supplier’s name and on the supplier’s behalf, the five-day deadline must also be configured separately. E-invoicing through Peppol can help with secure delivery between trading partners, but it does not replace correctly configured statutory reporting.
This article is a general information summary, not tax or legal advice. For non-standard cases, we recommend confirming the approach directly with the Financial Directorate of the Slovak Republic or a tax adviser.
