---
title: "Does Slovak e-invoicing apply to me? A 30-second check"
description: "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."
canonical: https://esuite.sk/finsuite/en/e-invoicing-check
lang: en
updated: 2026-10-28
---

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

> Three questions: who you are, whether you are a VAT payer and who you sell to. Based on Act No. 385/2025 Coll. and the Financial Administration’s manual.

Questions: Who are you? · Are you a Slovak VAT payer? · Who do you sell to?

## Slovak VAT payer selling to businesses

**From 1 January 2027 you must issue and receive e-invoices.**

- Must: Issue invoices to Slovak businesses and public bodies as XML (Peppol BIS 3.0) and send them through an access point within 15 days.
- Must: From 1 January 2027, be able to receive e-invoices: have an access point (digitálny poštár) at least for receiving (your tax number is your identifier).
- Must: Archive issued and received e-invoices as XML for 10 years.
- Needn’t: Send e-invoices to consumers or foreign buyers (until 30 June 2030).

Exceptions: documents up to €100 incl. VAT and eKasa receipts up to €400 incl. VAT need not be e-invoices.

## Slovak VAT payer selling only to consumers

**You must be able to receive e-invoices; you invoice consumers as before.**

- Must: From 1 January 2027, be able to receive e-invoices: have an access point (digitálny poštár) at least for receiving (your tax number is your identifier).
- Must: Archive received e-invoices as XML for 10 years.
- Must: If you ever sell to a Slovak business, issue and send it an e-invoice within 15 days.
- Needn’t: Issue e-invoices to consumers; eKasa receipts stay.

## Slovak business, not a VAT payer

**You must be able to receive e-invoices, not issue them.**

- Must: From 1 January 2027, be able to receive e-invoices: have an access point (digitálny poštár) at least for receiving (your tax number is your identifier).
- Must: Keep received documents under the Accounting Act.
- Needn’t: Issue XML e-invoices; a buyer cannot demand them from you.
- Needn’t: Archive received e-invoices as XML under the VAT Act.

## Municipality, non-profit, association (not a VAT payer)

**You must be able to receive e-invoices, not issue them.**

- Must: From 1 January 2027, be able to receive e-invoices: have an access point (digitálny poštár) at least for receiving (your tax number is your identifier).
- Must: Keep received documents under the Accounting Act.
- Needn’t: Issue XML e-invoices; a buyer cannot demand them from you.
- Needn’t: Archive received e-invoices as XML under the VAT Act.

## Foreign company

**Mandatory e-invoicing doesn’t apply to you until 30 June 2030.**

- Must: From 1 July 2030 mandatory e-invoicing covers intra-EU cross-border supplies (the ViDA directive).
- Needn’t: Until 30 June 2030 you can invoice Slovak businesses as before, for example as PDF.

## Consumer

**E-invoicing doesn’t apply to you.**

- Needn’t: You receive invoices and receipts as before.

---

HTML: https://esuite.sk/finsuite/en/e-invoicing-check · Slovenčina: https://esuite.sk/finsuite/sk/tyka-sa-ma-efaktura.md · Čeština: https://esuite.sk/finsuite/cs/efaktura-slovensko-test.md · Contact: info@esuite.sk · https://esuite.sk/finsuite/llms.txt