E-invoicing for non-VAT payers — you only have to be able to receive
If you are not registered for VAT, mandatory e-invoicing takes nothing away from the way you invoice today. There is one new duty: when a VAT payer sends you an electronic invoice, you have to be able to receive it. That is a one-off job, it is free, and it takes a few minutes.
What applies to a non-VAT payer — and what does not
| Obligation | Does it apply to you? |
|---|---|
| Issuing e-invoices | no — you invoice exactly as you do today |
| Being able to receive e-invoices from VAT payers | yes, from 1 January 2027 |
| Reporting the data to the Slovak Financial Administration | for the invoices you receive, your certified e-invoicing provider does it for you |
| Buying accounting software | no — an account with a certified provider is enough |
The duty to receive applies to every legal entity and every business that is a taxable person — so it covers non-VAT payers, the liberal professions and landlords letting property just the same.
Why you cannot simply ignore it
From 1 January 2027 your VAT-registered supplier has a statutory duty to send you the invoice electronically through a delivery service. That duty is discharged the moment they send it — even if you are not connected. The invoice would then be left hanging in the network and you would be missing the document evidencing your expense. Registering for receiving avoids the problem entirely.
How to set receiving up free of charge
- Open a free account with a certified e-invoicing provider — in eFaktúra with no card details and no lock-in.
- The provider registers you on the Peppol network for receiving (your Peppol ID is 0245 followed by your Tax ID, i.e. 0245:DIČ).
- The e-invoices you receive land in the application; AI extracts the data and you can pass them to your accountant or export them.
Tip
In eFaktúra receiving e-invoices is free permanently — this is not a promotion. You only start paying if you want the paid features (issuing at higher volumes, automatic posting to the ledger and so on).
Watch out for the special registrations (Sections 7 and 7a)
Registration under Section 7 or Section 7a of the VAT Act (for example when you receive services from abroad) does not make you a VAT payer — it does not trigger the duty to issue e-invoices. You do, however, have the duty to be able to receive them, exactly like every other business.
Frequently asked questions
No. Receiving e-invoices is free permanently in eFaktúra, and a free account is all you need to meet the obligation.
Your supplier discharges their obligation by sending the invoice through the delivery service whether you are connected or not — the document simply will not reach you and you will end up chasing it outside the system.
No. Registration under Section 7 or 7a does not make you a VAT payer. Mandatory issuing applies to VAT payers; you only have to be able to receive e-invoices.
You give them access to the application, or you export the documents into their software (Pohoda, KROS Omega, Money S3, MRP).
Sort out your e-invoicing today
Electronic invoicing becomes mandatory in 2027. Find out how to prepare and whether it applies to you.