Who mandatory e-invoicing applies to — and who it does not (yet)
Put simply: VAT payers have to issue electronic invoices, and practically every business has to be able to receive them. The mandate that starts on 1 January 2027 covers domestic supplies between businesses (B2B) and to the public sector (B2G); it does not cover consumers (B2C).
Who has to issue e-invoices
A domestic VAT payer (registered under Section 4, 4b or 4c of the VAT Act) that supplies goods or services with a place of supply in Slovakia to a taxable person or to a non-taxable legal entity — or that receives a payment before such a supply. The obligation applies regardless of company size: it covers limited companies (s. r. o.), joint-stock companies and sole traders alike, as long as they are VAT payers.
Who has to be able to receive e-invoices
Every legal entity and every business that is a taxable person. The Financial Administration names them explicitly: sole traders and holders of a trade licence, the liberal professions (lawyers, notaries, architects, artists), self-employed farmers, and people letting out property. If you fall into one of those groups you have to arrange a way to receive e-invoices — typically by signing up with a certified e-invoicing provider.
Note
A non-VAT payer does not have to issue e-invoices — but when a VAT payer invoices them, they must be able to receive that e-invoice. In eFaktúra, receiving is free permanently and is not tied to a paid plan.
An overview by situation
| Who you are | Issuing | Receiving |
|---|---|---|
| Limited company / self-employed person — VAT payer | mandatory from 1 January 2027 (domestic B2B/B2G) | mandatory |
| Limited company / self-employed person — non-VAT payer | not mandatory | must be able to receive |
| Sole trader — non-VAT payer | not mandatory | must be able to receive |
| Liberal profession (lawyer, architect…) | depends on VAT status | must be able to receive |
| Landlord letting property (taxable person) | depends on VAT status | must be able to receive |
| Non-taxable legal entity | — | must be able to receive |
| Public sector (B2G, G2G) | depends on the entity's regime | yes — part of the model |
| Ordinary consumer (B2C) | — | not affected |
Which transactions the obligation does not cover
- consumer invoices (B2C) — e-invoicing currently covers only B2B and B2G
- supplies to the Slovak Information Service and Military Intelligence, and supplies involving classified information — an e-invoice must not be issued for those
- proforma invoices and requests for payment — they are not tax documents
- cross-border transactions — a separate regime; the extension is expected from 1 July 2030 (ViDA)
Watch out for advance payments: if a VAT payer receives a payment before the supply from a domestic taxable person or legal entity, the invoice for the payment received is already issued electronically.
Not sure? Use the interactive checker
The E-invoicing 2027 page has an interactive checker: answer a few questions about your VAT status and your counterparties and you will get a precise answer on whether the obligation applies to you and to what extent.
Frequently asked questions
Yes. A sole trader who is a VAT payer must issue e-invoices from 1 January 2027. A sole trader who is not a VAT payer must at least be able to receive them.
You do not have to issue e-invoices, but you must be able to receive them from VAT payers. Free receiving with a certified provider is enough — in eFaktúra it is free permanently.
No. B2C invoices are not part of the mandate that starts on 1 January 2027.
The mandate from 2027 covers domestic supplies. Cross-border B2B transactions are due to follow from 1 July 2030 under the European ViDA initiative; non-established persons registered under Section 5 have to be assessed case by case.
Sources
Sort out your e-invoicing today
Electronic invoicing becomes mandatory in 2027. Find out how to prepare and whether it applies to you.