E-invoicing for non-profits, associations and homeowners’ associations from 1 January 2027

In short

• From 1 January 2027 all domestic legal persons, including civic associations, foundations and non-profit organisations, must be able to receive e-invoices, even if they are not VAT payers.
• An organisation must issue e-invoices only when it is a VAT payer.
• The identifier in the network is the DIČ (tax ID). The Financial Administration will in most cases assign it automatically to organisations that did not have one.
• The postman for the organisation is chosen on the Financial Administration portal by the statutory representative or another person authorised to represent it.
• With us, receiving without the Data archive is free up to 1,000 invoices a month (sent and received together).

Who is affected and to what extent

On 13 August 2026 the Financial Administration published the guide Elektronická fakturácia pre mimovládne organizácie krok za krokom (Electronic invoicing for non-governmental organisations step by step). It concerns civic associations, foundations, non-profit organisations and other legal persons from the non-governmental sector. According to it, the scope of obligations depends mainly on the organisation’s VAT status and on the activities it carries out:

The legal basis is in the VAT act: under § 71(5) every person to whom goods or services with a mandatory e-invoice are supplied in Slovakia must ensure that it can receive an electronic invoice sent through the delivery service. Under § 85o(3) an e-invoice is also issued to a non-taxable legal person with its registered office in Slovakia. The duty therefore also applies to organisations that do not do business.

Neither the number of invoices nor their value matters. The FS guide expressly states that an organisation with a low number of documents must also be prepared, for example because of an invoice for maintaining a bank account, energy, telecommunications services, rent or accounting. From 1 January 2027 the previous exception tied to the limit of EUR 5,000 under Act No. 215/2019 Coll. also lapses. The duty to issue an e-invoice does not, by contrast, arise for a simplified invoice, that is, a document up to EUR 100 or an eKasa cash register receipt up to EUR 400 including VAT.

DIČ: without it the network will not find you

According to the Financial Administration, the DIČ is the organisation’s basic identifier in the electronic invoicing system. The Financial Administration will assign it automatically to approximately 58,000 non-governmental organisations that did not have one and are recorded in the register of legal persons, entrepreneurs and public authorities. They will receive the decision on registration for income tax and the assignment of the DIČ in their electronic mailbox on Slovensko.sk or by post. The mere assignment of a DIČ does not make the organisation a VAT payer, nor does it automatically create a duty to file a tax return.

Without a DIČ you cannot choose a postman: the Financial Administration’s application allows the selection only for an entity that has an assigned and notified DIČ (manual for the provider selection application, section 4.2). If you have no DIČ and no decision has arrived, the Financial Administration recommends asking the tax administrator for registration for income tax; the DIČ is assigned within 30 days at the latest (FS FAQ, part I, question 70). In the network you will then be under the identifier 0245:DIČ, digits only, without the “SK” prefix (more in the article on Peppol ID). The FS guide further advises informing your main suppliers of the assigned DIČ so that they deliver e-invoices to you correctly.

The 2 % tax assignment and a bank account

Organisations that receive non-taxable income, for example donations or the 2 % share of paid tax, remain according to the FS guide in the same situation as before from the point of view of the tax regime. E-invoicing will, however, touch them through the bank account. The organisation does not always have to have one, but if it wants to be a recipient of the 2 %, it needs one, because registration as a recipient requires a bank confirmation that the account is maintained (the 2 % cannot be assigned to private accounts of natural persons). Opening an account creates a relationship with another supplier: the bank may charge fees and deliver invoices for them. The organisation must therefore be prepared to receive e-invoices from suppliers if they are obliged to issue them for the domestic supplies specified by law.

Homeowners’ associations and property managers

An association of owners of flats and non-residential premises is a legal person. Under Act No. 182/1993 Coll., to which the Financial Administration refers, however, both the association and the property manager act in the name and on behalf of the owners when procuring services and goods for the building. The recipients of the supplies are therefore the individual owners (FS FAQ, part I, question 81). It follows that:

• If all owners in the building are citizens (non-taxable natural persons), the supplier has no duty to issue an e-invoice. It may issue it to the property manager, but neither the association nor the property manager has to be able to receive such an invoice through the delivery service.
• If there is an owner in the building who is a taxable person or a non-taxable legal person, a supplier that is a VAT payer must issue a separate e-invoice to it for its share, also for services for the common parts of the building, for example electricity for the common areas or lift servicing. Neither the property manager nor the association may be stated on it as the customer.
• Such an owner should notify the fact to whoever manages the building and provide the necessary data. The property manager or the association may record them and pass them on to the supplier.

Note one thing: if the association or the property manager receives goods or services in its own name, it must be able to receive an e-invoice sent through the delivery service (FS FAQ, part I, question 81).

Choosing a postman for the organisation

According to the FS guide and the manual for the provider selection application, you proceed as follows:

1. An account on the Financial Administration portal is created by the natural person who will act for the organisation: the statutory representative, an authorised person or an appointed representative, for example an external accountant. Registration via Slovensko.sk does not require a visit to the office; when registering by filling in the form, the process must be completed at the tax office.
2. Authorisation for the organisation. Registration on the portal alone is not enough (FS FAQ, part I, question 41). In the personal internet zone, in the “Autorizácie” (Authorisations) section, you choose “Žiadosť o autorizáciu” (Request for authorisation) for the tax entity and state the legal title (statutory representative, authorised or appointed person), attaching a power of attorney or appointment where applicable. Authorisation can also be arranged in person at the tax office.
3. Selecting the provider. You open the selection of Verteco on the Financial Administration portal, log in via slovensko.sk (eID) or with the identifier and password, and in the tax entity selection choose the organisation. You fill in a contact e-mail and phone number, grant permission to share the data and submit the request.

We create an account in the portal for the contact e-mail from the request. A welcome e-mail with a login button arrives at the new address; if the DIČ did not yet have a postman, the organisation is at that moment registered in the network and receives e-invoices. Therefore enter an address the organisation has access to, not the accountant’s private address. According to the FS guide too, the solution should remain under the organisation’s control and it is advisable to consider giving an external accountant only access for processing documents; when the accountant changes, the documents and the identity in the network then remain with the organisation.

What it costs and how it works in practice

Receiving without the Data archive is free with us up to 1,000 invoices a month (sent and received together). New companies have the archive switched on by default. Whoever wants only to receive invoices free of charge switches the archive off on the company detail; the content of documents is then deleted with us 14 days after delivery and the originals are kept by the organisation itself. The service at €2 excluding VAT (€2.46 including VAT) per month is billed only for a month in which the organisation sent at least one invoice or had the Data archive switched on at the end of the month. Each invoice above the limit costs €0.01 excluding VAT, even if the organisation only receives. Nothing is billed until 31 December 2026. Details are on the page receiving e-invoices.

• Invoices by e-mail: on the company detail, on the “Notifications” tab, you enter up to five e-mail addresses, for example the statutory representative’s and the accountant’s. With the setting “For every invoice” each e-mail has the PDF and the original XML attached; instead you can choose a daily or weekly summary.
• Access for the accountant: on the “Access and contracts” tab you invite them with the “read-only” role, which sees documents and exports but changes nothing.
• Documents for the accounts: the invoice list offers export to CSV and a ZIP with all the original XML files; files for accounting programs and the procedure for importing them are in the how-to guides.
• If you ever invoice: an organisation that is not a VAT payer unticks the field “We are a VAT payer (we have a VAT ID assigned)” in the company details and the portal issues an invoice without VAT in the form described in the article on e-invoicing and the non-VAT payer.

Frequently asked questions