E-invoicing for sole traders — what you must do, and what you need not

Sole trader — VAT payer

• From 1 January 2027 you issue invoices to domestic entrepreneurs and legal entities as structured e-invoices (XML compliant with EN 16931) through a certified e-invoicing provider.
• Invoices to ordinary consumers (B2C) are issued exactly as before — the obligation does not extend to them.
• The invoice data is reported to the Slovak Financial Administration automatically — your provider does it, and you file nothing extra.
• The deadline for issuing an invoice stays at 15 days from the supply or from receipt of the payment.

Sole trader — non-VAT payer

• You do not have to issue e-invoices — you invoice exactly as you do today.
• You do, however, have to be able to receive e-invoices: when a VAT payer (your phone company, your energy supplier, a wholesaler) sends you an e-invoice, you have to be able to take delivery of it.
• A free account with a certified e-invoicing provider is all you need — in eFaktúra receiving is free permanently, with no card details and no lock-in.

Four steps for a sole trader

1. Open an account with a certified e-invoicing provider (free in eFaktúra, mobile apps for iOS and Android included).
2. Have yourself registered for receiving on the Peppol network (your Peppol ID is 0245 followed by your Tax ID, i.e. 0245:DIČ) — your provider takes care of it.
3. If you are a VAT payer, send a test e-invoice to a trading partner during 2026 — it costs nothing.
4. Give your accountant access, or set up an export of your documents into their software.

What it costs a sole trader

Receiving e-invoices is free in eFaktúra permanently. Sending is free throughout 2026 on every plan, the Free plan included, under a promotional scheme; from 2027 each plan comes with a monthly allowance of sends. The Slovak Financial Administration estimates the usual cost of a simple provider application at €5–12 per month — the Free plan in eFaktúra covers a small sole trader business for even less than that.