Slovakia VAT invoice requirements

A Slovak faktúra follows the VAT Act No. 222/2004 Coll. Slovakia raised its rates in 2025, and from 1 January 2027 VAT payers established there must issue structured e-invoices to Slovak businesses and report their data.

Last checked November 2026Sources

Invoice: faktúra
Standard VAT rate: 23% [1]
Simplified invoice: Up to €100 (€400 e-kasa receipt) [1]
Keep invoices: 10 years [1]
E-invoicing: Mandatory B2B e-invoices from 1 January 2027

What an invoice in Slovakia must show

Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Slovakia adds:

Total VAT in euro: The total VAT payable must be stated in euro (except under the margin scheme for second-hand goods). [1]
Fixed wordings: "vyhotovenie faktúry odberateľom" is required for self-billing, "prenesenie daňovej povinnosti" for reverse charge, and "úprava zdaňovania prirážky - ..." for margin schemes (travel agents, second-hand goods, works of art, collectors' items and antiques). [1]
Exemption reference: For an exempt supply, the invoice must cite the Slovak VAT Act, the VAT Directive or the words "dodanie je oslobodené od dane". [1]
Tax representative details: If a foreign person uses a tax representative, the invoice must show the representative's name, address and special VAT number. [1]

VAT rates in Slovakia

From 1 January 2025 the standard rate rose from 20% to 23%, and the reduced rates became 19% and 5%. The previous 10% rate was abolished (consolidation package, Act No. 278/2024 Coll.). An invoice shows the taxable amount and the VAT for each rate it uses [1].

VAT rates in Slovakia
Rate	Applies to (examples)
23%	Standard rate: everything without a lower rate
19%	Goods in Annex 7 point 1 and services in Annex 7a point 1, e.g. certain foodstuffs, electricity, and serving non-alcoholic drinks in restaurant and catering services
5%	Goods in Annex 7 points 2-3 and services in Annex 7a point 2, e.g. selected foodstuffs, certain books and periodicals (including online), selected medicines and medical devices, accommodation, restaurant meals, entry to sports events and fitness centres. Also supplies by registered social enterprises and state-supported rental housing.

Issuing and keeping invoices

Language: No mandatory language for issuing invoices. On request of the tax office, an invoice issued or received in a foreign language must be translated into Slovak. [1]
Currency: A price in a foreign currency is converted to euro at the ECB or National Bank of Slovakia reference rate of the day before the tax point. Alternatively, the customs rate on the tax point may be used if notified to the tax office in writing first; that choice is binding for the whole calendar year. VAT is rounded to the nearest euro cent. [1]
When to issue: Within 15 days from the date of supply, or from receipt of an advance payment (or by the end of that calendar month). Exempt intra-EU supplies of goods and cross-border B2B services must be invoiced within 15 days from the end of the month of supply. A summary invoice may cover at most one calendar month and must be issued within 15 days after its end. [1]
Simplified invoice (zjednodušená faktúra): A simplified invoice may be issued for goods or services up to EUR 100 including VAT. A receipt from an e-kasa cash register (or an unattended fuel pump paid electronically) may be used up to EUR 400 including VAT. Both may leave out the buyer's details and the unit price. A simplified invoice is not allowed for supplies taxed in another Member State under reverse charge, intra-EU distance sales into Slovakia, or exempt intra-EU supplies of goods. [1]
Keeping invoices: VAT payers must keep copies of issued invoices and received invoices for 10 years following the year they relate to. Invoices kept electronically must be accessible to the tax office for inspection and download. [1]

E-invoicing in Slovakia

Slovakia moves straight from voluntary e-invoicing to a mandate with near-real-time reporting on 1 January 2027, under Act No. 385/2025 Coll. Sales to consumers are not covered.

Until 31 December 2026
Electronic invoices are voluntary
An electronic invoice may be issued only with the recipient's consent. In 2026, certified delivery service providers (doručovacia služba) are being registered with the Financial Directorate. [1]
In force
1 January 2027
Mandatory structured e-invoices for domestic B2B and B2G
It covers VAT payers registered under Sections 4, 4b or 4c that supply goods or services located in Slovakia to a taxable person or a non-taxable legal person established in Slovakia. The e-invoice must use a machine-readable format and the European e-invoicing standard (EN 16931 syntaxes) and be issued within 15 days. The recipient's consent is not needed to issue it, but is needed to send it other than through a delivery service. Exempt supplies and simplified invoices (EUR 100 / EUR 400 e-kasa) are excluded. Every taxable person obliged to issue e-invoices, and every domestic buyer, must be able to send and receive them through a certified delivery service. [2]
Planned
1 January 2027
Near-real-time reporting of e-invoice data to the Financial Directorate (supplier and recipient)
The supplier must report the invoice data (both VAT numbers, invoice number, dates, items, base and rate, VAT) when it issues the e-invoice, or within 5 days. A VAT-registered recipient must report within 5 days of receipt. Reporting counts as done when the e-invoice is handed to the delivery service. Fines are up to EUR 10,000, or up to EUR 100,000 for repeat breaches. [2]
Planned

Good to know for Shopify sellers

Selling into Slovakia from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [3].

A Slovak VAT payer must invoice sales to businesses and legal persons, intra-EU distance sales into Slovakia not reported under OSS, and exempt intra-EU supplies. Ordinary consumer sales reported under OSS do not need a Slovak-law invoice. [1]
From 1 January 2027 the B2C invoicing rules do not change: the mandatory e-invoice applies only to sales to taxable persons and legal persons established in Slovakia. [2]
A VAT payer that is a foreign person from another EU Member State issues invoices under Slovak law only for supplies where it is liable to pay the Slovak VAT itself (rule in the version from 2027). [2]

Make an invoice for Slovakia

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Paperly does not send e-invoices through a Slovak delivery service or report invoice data to the Financial Directorate. From 2027 a VAT payer established in Slovakia needs a certified delivery service for its B2B e-invoices.

Open the invoice generator Install Paperly on Shopify

Sources

Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.

Invoice rules in the other EU countries

The EU baseline every country starts from is on the overview page.