Selling to Slovakia from abroad

Slovakia's e-invoicing obligation starts on 1 January 2027, but until 30 June 2030 it is a domestic rule: Slovakia to Slovakia ^[1][2]. What it means for a foreign company depends on how the company is present in Slovakia.

The short answer

Your situation	Issue e-invoices?	Receive through a Slovak provider?
No Slovak VAT registration	No	No
Registered for Slovak VAT without an establishment (§ 5 of the VAT Act)	No, until 30 June 2030	No, until 30 June 2030
Slovak branch that is not a Slovak VAT payer under § 4	No	No
Slovak fixed establishment registered as a VAT payer under § 4	Yes, for domestic sales to Slovak businesses	Yes

Sources: VAT Act § 85o ^[1], Financial Directorate FAQ ^[2] and manual ^[3].

Why § 5 registrations are out of scope

The issuing duty applies to VAT payers registered under § 4, § 4b or § 4c of the VAT Act, that is, businesses established in Slovakia and VAT groups ^[1]. A foreign company registered for VAT in Slovakia under § 5 (without an establishment) does not fall under it. The Financial Directorate confirms that such a company does not have to issue e-invoices and does not have to arrange receiving through a digital postman between 1 January 2027 and 30 June 2030 ^[2][3]. Even when it invoices under its Slovak VAT number, the domestic rule does not apply ^[2].

A foreign company's Slovak branch is treated by its VAT status, not by the fact that it exists. If the branch is a fixed establishment and the company is registered as a VAT payer under § 4, the full domestic rules apply ^[2].

Your Slovak customers and suppliers

• Slovak suppliers invoicing you have no e-invoicing duty towards you, because you are not a domestic customer ^[3]. You may still receive their invoices as PDFs or e-invoices, as agreed.
• Your invoices to Slovak customers do not have to go through a Slovak provider ^[3]. Many Slovak businesses will be reachable on Peppol from 2027, because every Slovak business must be able to receive e-invoices ^[1][5]. If your own Peppol provider can send, you can address a Slovak customer at 0245: plus its DIČ ^[4]. Check first with our Peppol ID lookup.
• Serving Slovak businesses as a provider is different: a Peppol service provider must be accredited by the Slovak Peppol Authority before it offers services to end users established in Slovakia ^[4]. See the certified providers.

What changes in 2030

From 1 July 2030 the Financial Administration expects the obligation to extend to cross-border supplies, in line with the EU's VAT in the Digital Age (ViDA) package, and the VAT control statement and EC sales list to be abolished ^[2][3]. The detailed rules for that phase are not yet set out in the guidance we read; check again before 2030.

If you have staff or a branch in Slovakia

If your company is a Slovak VAT payer under § 4, use the obligation checker and see how Slovak e-invoicing works.

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