E-invoicing for Slovak sole proprietors and small firms

If you run a trade licence business (živnosť), work in a liberal profession, farm or rent out property in Slovakia, the e-invoicing rules reach you on 1 January 2027. How far depends on one question: are you a VAT payer? ^[1][2]

You are	Send e-invoices?	Receive e-invoices?
A VAT payer (platiteľ DPH)	Yes, to Slovak businesses and organisations	Yes
Not a VAT payer	No; invoice as today	Yes
Selling only to consumers	No (B2C is not covered)	Yes, if you are a business

Not a VAT payer: you only need to receive

Most small živnostníci are not VAT payers. For you the rule is simple ^[1][2]:

• You don't have to issue e-invoices. Keep invoicing as today, on paper or as a PDF. A customer cannot require an XML e-invoice from you by law, even if it is a VAT payer ^[1].
• You must be able to receive e-invoices from 1 January 2027, when a Slovak VAT payer supplies you: your phone, internet, energy, software or goods for your business ^[1][3]. You can't know in advance when such an invoice will come, so you need to be ready ^[1].
• For that you need a certified provider ("digital postman"), or an invoicing or accounting program that includes one ^[1][4].
• The VAT Act's 10-year storage duty for e-invoices applies to VAT payers, not to you ^[1].

VAT payer: you send and receive

If you are registered as a VAT payer, from 1 January 2027 you must issue e-invoices for your taxable sales to businesses and organisations in Slovakia, including invoices for advance payments, and send them through a certified provider unless the customer agrees to another channel ^[2][3]. A PDF is no longer enough for these sales ^[1]. The 15-day deadline stays ^[2]. Your provider reports the invoice data to the Financial Administration when it sends the invoice ^[3]. Keep e-invoices for 10 years, in XML ^[2][3].

Exceptions: sales to private individuals, VAT-exempt supplies, and sales where you issue a simplified invoice (a receipt up to EUR 100, or an eKasa receipt up to EUR 400 including VAT) ^[1][3].

What you need: a DIČ and a provider

1. Your DIČ. On the network you are addressed by your tax identification number (DIČ), not by a new number ^[1]. If you don't have a DIČ, ask your tax office; it must assign one within 30 days ^[2].
2. A provider for receiving. You can have only one ^[2]. Choose it on the Financial Administration portal (you need a portal account), then sign up with the provider ^[2]. If you act for a company as its director, you also need the authorisation to represent that company on the portal ^[2].
3. Access for your accountant. Agree who receives, checks and books the invoices. The Financial Administration suggests keeping your own access and giving your accountant access to process documents, so your invoices and network identity stay with you if you change accountant ^[1].

What does it cost?

For businesses that mostly receive, many providers offer free receiving. Several also let you send a few e-invoices a month for free ^[5]. The Financial Administration expects free options for low volumes ^[1], and expects a simple app to cost no more than EUR 5 to 12 a month ^[2]. See free and cheap e-invoicing and prices compared.

Common questions

I send only a few invoices a year. Do I need software? If you are not a VAT payer, no: you only need a way to receive. A web mailbox from a provider is enough ^[1]. If you are a VAT payer, you need a way to create the XML: an invoicing app with e-invoicing, or a provider's web app.

How will I know an e-invoice arrived? That depends on your provider: an email notice, an app notification or the invoice appearing in your software ^[1]. Check this before you choose.

My customer can't receive e-invoices yet. What do I do? As a VAT payer you send the e-invoice through your provider anyway. Your duty is met once it is sent, even if delivery fails ^[2].

A supplier sent me only a PDF in 2027. If it had to issue an e-invoice, point it to the rules and ask for an e-invoice ^[1].

Check your situation with the obligation checker.

Information, not legal or tax advice. The official texts are in Slovak; translations are ours. Checked on 9 October 2026.