Slovak invoice requirements for 2026 and 2027: a checklist under §74 of the VAT Act (and how Czechia differs)

A missing VAT number, a wrong supply date, a rate without the tax amount: small things that make the tax office reject your VAT deduction. This checklist follows §74 of the Slovak VAT Act and, for Czech invoices, §29 of the Czech VAT Act. Use it to check the invoices you receive and to set up your own invoicing.

Mandatory details (Slovakia, §74(1))

A signature or a stamp is not required.

Simplified invoice

Under §74(3) an invoice may be simplified if:

• the total including VAT does not exceed €100, or
• it is an eKasa receipt up to €400 incl. VAT (including a receipt from an unattended fuel pump paid electronically up to €400).

A simplified invoice doesn’t need the buyer’s details or the unit price. It must show the supplier’s VAT number, the date, the supply and the VAT (or the figures to compute it). More on receipts in eKasa receipts and VAT deduction.

Deadlines

• Issuing: within 15 days of the supply or of a payment received (§73). From 1 January 2027 a VAT payer must also send or make the invoice available to a Slovak business as an e-invoice within the same period. From 1 July 2030 the period shortens to 10 days.
• VAT deduction: at the earliest in the period the right arose and at the latest in the last period of that calendar year, if you hold the invoice by the return deadline. If it arrives later, deduct in the period you receive it (§51(2)).
• VAT rates from 2025: 23 % standard, 19 % and 5 % reduced (§27).

From 2027: the same details, a different format

E-invoicing doesn’t change the requirements, only the form. The §74 details travel in a Peppol BIS 3.0 XML file that is validated on sending, so an invoice missing a mandatory detail often won’t even go out. See the Slovak e-invoicing 2027 guide.

Czech tax documents under §29

When you buy from Czech suppliers you receive a tax document under the Czech VAT Act. The details are similar, with some differences:

In Czechia an electronic tax document still requires the buyer’s consent (§26(3)), and no domestic B2B e-invoicing mandate is scheduled yet. Under the EU’s ViDA directive, cross-border invoices within the EU become mandatory e-invoices from 1 July 2030.

In the Czech control statement (kontrolní hlášení), received supplies above CZK 10,000 incl. VAT are listed per document, smaller ones in aggregate.

Checklist for a received invoice

1. Is it addressed to your company, with your VAT number and address?
2. Is the supplier’s VAT number valid? (Check the Financial Administration’s list of VAT payers or VIES.)
3. Does it have a sequential number, issue date and supply date?
4. Do the tax base, rate and VAT add up, and is the VAT in euros?
5. Under reverse charge: does it say “prenesenie daňovej povinnosti” and show no VAT?
6. Haven’t you booked it already? Duplicates happen mostly when the same invoice arrives by e-mail and by post.

FinSuite reads these details from a received invoice, completes the supplier from the business register and flags documents you already have. You only check and confirm.