# Who is affected, and from when

URL: https://postman.slovakodata.com/help/en/povinnosti/kto-a-odkedy/
Updated: 2026-09-17

Who must issue e-invoices from 2027, who only has to be able to receive them, and who is exempt.

**From 1 January 2027, every VAT payer must issue electronic invoices for
domestic supplies of goods and services. Every legal entity and every business
that is a taxable person must be able to receive them — including those that
never have to issue one.**

The obligation therefore does not arrive for everyone at once, and it is not
the same for everyone. The difference between "I must issue" and "I must be
able to receive" matters: the second obligation covers a far wider group of
businesses and sole traders.

### Two different obligations

**Issuing** electronic invoices is mandatory from 1 January 2027 for VAT
payers, for domestic supplies of goods and services. This follows from
§ 85o of the VAT Act as amended by Act No. 385/2025 Coll.

**Receiving** them must be possible for every legal entity and every
entrepreneur who is a taxable person — including those who never have to
issue an e-invoice themselves. That includes sole traders, the liberal
professions (lawyers, notaries, architects, artists), independent farmers
and landlords.

If you are not a VAT payer, you do not have to issue e-invoices — but you
**must be able to receive them**. A VAT payer is legally obliged to issue
you an invoice and deliver it through a delivery service.

### Timeline

| Period | What applies |
|---|---|
| 1 Jan 2026 – 1 Jan 2027 | Transition period. The system may be used voluntarily. |
| from 1 Jan 2027 | Mandatory domestic e-invoicing for B2B and B2G. |
| from 1 Jul 2030 | The control statement and the recapitulative statement are abolished. |
| from 2030 | Cross-border e-invoicing is expected under the EU ViDA initiative. |

Until 2030 the obligation therefore covers invoices **within Slovakia** only.
Invoicing abroad continues as before.

### Who is not affected

Consumers (B2C) are not covered at all — the rules apply only to invoicing
between businesses and towards public administration.

Beyond that, the obligation to **issue** an e-invoice does not apply to:

- **supplies exempt from tax** under § 28 to 43 and § 47 of the VAT Act — these
  carry neither an invoicing obligation nor a reporting obligation;
- **simplified invoices** under § 74(3)(a) and (b) — documents up to EUR 100
  and cash-register receipts;
- **foreign companies registered under § 5** of the VAT Act, i.e. those not
  established in Slovakia;
- **taxable persons who are not VAT payers** (see above — they must still be
  able to receive).

The law explicitly **prohibits** issuing an electronic invoice where the
recipient is the Slovak Information Service or Military Intelligence, or
where the supply involves classified information (§ 85o(2) of the VAT Act).
A paper invoice or another form is used in those cases.

### The recipient's consent is not required

The previous requirement for the recipient to consent to electronic
invoicing is gone. You may deliver an invoice electronically without asking
your partner in advance.

### What if the partner is not connected

In 2027 the recipient is obliged to be able to accept an invoice through a
delivery service. If they cannot and do not communicate either, your
obligation as the sender is discharged once you have sent the invoice
through the delivery service.

Delivery depends on the recipient's **tax identification number (DIČ)**.
Under the Slovak Peppol rules (PA SR), DIČ is the primary identifier of a
party in e-invoicing — without it the recipient cannot be identified and the
invoice cannot be sent through the network.

### Source

This page is based on the Financial Directorate of the Slovak Republic
document **9/DPH/2025/IM — Frequently asked questions on eInvoicing** and on
Act No. 222/2004 Coll. on VAT as amended by Act No. 385/2025 Coll.

This page is guidance, not tax advice. For a specific case, consult your tax
adviser or the Slovak Peppol Authority directly (Financial Directorate of
the Slovak Republic, `efaktura@financnasprava.sk`).

## Frequently asked questions

### From when is electronic invoicing mandatory in Slovakia?

From 1 January 2027 for domestic business-to-business and business-to-government supplies. 2026 is a transition period in which the system can be used voluntarily. Cross-border invoicing is expected from 2030 under the current timetable.

### Do I have to receive e-invoices even if I never issue any?

Yes. Every legal entity and every business that is a taxable person must be able to receive electronic invoices, including sole traders, liberal professions and landlords. That requires a contract with a delivery service provider even if you do not invoice at all.

### Does the obligation cover invoices to consumers?

No. It covers invoicing between businesses and towards public bodies only. Consumer invoices are outside its scope.