VAT
eKasa till receipts and VAT in Slovakia: when you can deduct and when you need an invoice (the €400 limit)
An eKasa receipt up to €400 incl. VAT is a simplified invoice: VAT payers can deduct its VAT without their VAT number on it. What applies above €400, in the control statement and from 2027.
In short
- A till receipt from eKasa up to €400 incl. VAT counts as a simplified invoice. A VAT payer can deduct its VAT even though the receipt doesn’t show the buyer’s VAT number.
- Any other document (not from eKasa) is a simplified invoice only up to €100 incl. VAT.
- Above €400 you need a full invoice with your details to deduct; from 1 January 2027 a Slovak VAT payer issues it to a business as an e-invoice.
- Simplified invoices go into the VAT control statement in aggregate. Once the VAT deducted from them in one period reaches €3,000, you list them per supplier.
Till receipts are the most common expense document of small businesses: fuel, office supplies, refreshments for a meeting, parking. They are also the most often lost and the most often booked wrong. When can a Slovak VAT payer deduct VAT from a receipt, what must it show, and what changes with mandatory e-invoicing from 2027?
A receipt as a simplified invoice
Section 74(3) of the Slovak VAT Act allows a simplified invoice instead of a full one in two cases:
| Document | Limit incl. VAT | Provision |
|---|---|---|
| eKasa till receipt | up to €400 | §74(3)(b) |
| Receipt from an unattended fuel pump paid electronically | up to €400 | §74(3)(b) |
| Any other document | up to €100 | §74(3)(a) |
A simplified invoice doesn’t have to show the buyer or the unit price. It must show the supplier’s VAT number, the date, the goods or service, the VAT rate and amount, or the figures to compute it.
Deducting VAT from a receipt
A VAT payer deducts input VAT if it holds an invoice (§51(1)(a)). A simplified invoice is an invoice, so an eKasa receipt up to €400 is enough, and your VAT number doesn’t have to be on it. The same goes for any other document up to €100.
The other conditions don’t change: the purchase must serve your VAT-able business, and some expenses (such as entertainment) are excluded by law.
Receipts above €400
Above €400 incl. VAT a receipt is not a simplified invoice. To deduct you need a full invoice with all the details of §74(1), including yours (see Slovak invoice requirements).
From 1 January 2027 that means an e-invoice: if the seller is a VAT payer established in Slovakia and you are a Slovak business, it must issue the invoice as XML and send it through an access point. When you pay such an invoice in cash or by card at the till, eKasa records it as payment of an invoice (a “UF” receipt). That receipt confirms the payment; it is not the tax document.
Receipts in the VAT control statement
Received simplified invoices are not listed one by one in the control statement (§78a) but in aggregate: tax base and deducted VAT for the whole period. The exception: once the VAT deducted from simplified invoices in one period reaches €3,000 or more, you break them down per supplier (§78a(6)).
The control statement is due 25 days after the end of the tax period. Under Act No. 385/2025 Coll. it will be abolished from 1 July 2030.
Receipts and e-invoicing from 2027
eKasa receipts up to €400 stay exempt from mandatory e-invoicing. They will be one of the main documents you keep receiving on paper or as a photo after 2027, and someone has to process them by hand. All the changes are in our Slovak e-invoicing 2027 guide.
How not to lose receipts
- Photograph the receipt at the till. Thermal paper fades within months, but you must keep the document for years. When a scan replaces the paper is explained in how long to keep invoices and receipts.
- Check the €400 limit for larger purchases at the till, not at month end.
- Note the purpose, for fuel the vehicle and the trip.
- Don’t leave receipts for the end of the month. The sooner they reach your accountant, the fewer go missing.
FinSuite reads the supplier, VAT number, date, amounts and VAT by rate from a receipt photo, flags duplicates and, once you check it, saves the receipt as an expense with its photo in your software.
Frequently asked questions
Does my VAT number have to be on the receipt to deduct VAT?
No, if it is an eKasa receipt up to €400 incl. VAT or another document up to €100 incl. VAT. It is a simplified invoice and doesn’t need the buyer’s details.
What if the receipt is above €400?
It isn’t a simplified invoice. You need a full invoice to your company; from 2027, from a Slovak VAT payer, as an e-invoice.
Do I list receipts individually in the control statement?
No, in aggregate. But once the VAT deducted from simplified invoices in one period reaches €3,000, you list them per supplier.
Is a photo of the receipt enough?
The Accounting Act allows transforming a paper document into electronic form if the scan keeps it complete, unchanged and legible. Agree the process with your accountant.