Slovak e-invoicing for businesses not registered for VAT: what you must do from 2027, and what you don’t

“I’m not a VAT payer, e-invoicing doesn’t apply to me.” In Slovakia, from 2027, that is only half true. You really don’t have to issue e-invoices. But you do have to receive them. What does it mean if you are a sole trader, a freelancer, a small company below the VAT threshold, or you rent out a flat?

What a non-VAT payer doesn’t have to do

• Issue e-invoices. You keep invoicing as before, for example as PDFs. A buyer cannot demand XML from you.
• Report data from your invoices to the Financial Administration.
• Archive received e-invoices as XML under the VAT Act. That duty applies to VAT payers.

What a non-VAT payer must do

From 1 January 2027 every Slovak taxable person must be able to receive e-invoices, and so must non-business legal persons. According to the Financial Administration’s manual this includes:

• sole traders and liberal professions not registered for VAT,
• self-employed farmers,
• individuals renting out property,
• municipalities, non-profits and associations.

In practice you need an access point (“digitálny poštár”) through which VAT payers will deliver e-invoices to you. They find you on the network by your tax number (DIČ). A supplier may e-mail you the invoice with your consent, but the XML format and the need for an access point to receive remain.

Choosing an access point

The Financial Administration publishes certified providers at vpds.financnasprava.sk. When choosing, look at:

1. The price of receiving. Some providers offer receiving free of charge; KROS, for example, lists it as free. Terms differ and change, so check with the provider.
2. Where invoices arrive. A portal, your e-mail, your invoicing program?
3. Whether you can download the XML to import into your books and to archive.
4. How it fits your software and accountant. If an accountant keeps your books, ask which access point they use and how you’ll hand invoices over.

Archiving as a non-VAT payer

The VAT Act doesn’t require you to keep received e-invoices as XML. As a business, though, you keep books or tax records, and documents for your expenses must be kept under the Accounting Act or the Income Tax Act. The simplest is to keep the XML you received rather than converting it. Periods are in how long to keep invoices and receipts.

If you use flat-rate expenses

With flat-rate (paušálne) expenses you don’t prove actual costs with documents. The duty to be able to receive e-invoices applies to you all the same, because it depends on being a taxable person, not on how you claim expenses.

Once you become a VAT payer

After registering for VAT, everything in the main e-invoicing 2027 guide applies: issuing e-invoices to Slovak businesses, reporting and 10-year XML archiving. If you are close to the registration threshold, choose an access point and invoicing software that can issue as well.

Checklist for non-VAT payers

1. Choose an access point and register for receiving by 31 December 2026.
2. Tell your suppliers you receive e-invoices (your identifier is your tax number).
3. Decide where received invoices go and how they reach your accountant.
4. Keep issuing your own invoices as before.