E-invoicing 2027

Does Slovak e-invoicing apply to me? A 30-second check

Three questions tell you whether from 1 January 2027 you must issue Slovak e-invoices, receive them, or neither. Based on Act No. 385/2025 Coll.

Who are you?A company or self-employed person established in Slovakia · Ltd, sole trader, liberal profession, farmer, landlordA Slovak municipality, non-profit or association · a non-business legal personA foreign company · including one registered for Slovak VATA private person (consumer)

Based on Act No. 385/2025 Coll. (amending the VAT Act) and the Slovak Financial Administration’s manual and Q&A, as of 28 October 2026. General information, not tax advice.