E-invoicing for sole traders (SZČO) from 1 January 2027

In short

• From 1 January 2027 a VAT payer issues invoices to domestic businesses and legal persons as e-invoices and also receives them.
• A non-VAT payer need not issue e-invoices but must be able to receive them.
• Liberal professions, self-employed farmers and landlords of real estate must also be able to receive e-invoices (FS FAQ, part I, question 7).
• You choose the postman yourself on the Financial Administration portal, logging in via eID or with the identifier and password for the portal.
• With us: receiving without the archive is free; €2 excluding VAT per month only for a month in which you send something or have the Data archive switched on at the end of the month.

Decision procedure by VAT status

1. Are you registered for VAT under § 4, § 4b or § 4c? Then you are a VAT payer and, when supplying goods or services with the place of supply in Slovakia to a domestic taxable person or a domestic non-taxable legal person, you must issue an electronic invoice (§ 85o(2) of the VAT act). You must also have the receipt of e-invoices ensured (§ 71(5)). Note: a VAT ID is also held by someone registered under § 7 or § 7a, for example because of services from a foreign person from another member state; the act treats such registration as registration of a person that is not a VAT payer.
2. Not a VAT payer? The duty to issue an e-invoice does not apply to you (FS FAQ, part I, question 57), but you must be able to receive an e-invoice from a supplier that is a VAT payer (FS FAQ, part I, question 54). Everything about this case is in the article on e-invoicing and the non-VAT payer.
3. Even as a VAT payer you need not issue an e-invoice if the supply is exempt from tax under § 28 to 43 and 47 or if you issue a simplified invoice under § 74(3)(a) or (b), that is, a document up to EUR 100 or an eKasa cash register receipt (FS FAQ, part I, question 51). An eKasa receipt is sufficient if the price including tax is not more than EUR 400 (FS FAQ, part I, question 66).

When you become a VAT payer

Under § 4(1)(a) and (b) of the VAT act a domestic taxable person becomes a VAT payer on the first day of the calendar year following the year in which its turnover exceeded EUR 50,000, or already with the supply by which the turnover in the current calendar year exceeds EUR 62,500. What counts is the value excluding tax of the supplied goods and services that are included in the turnover under § 4(15).

The government bill (print 1454), status on 30 September 2026 in first reading, proposes not to count the value of an occasional lease of real estate into the turnover, already from the day the act is promulgated. Whoever would exceed the threshold only because of such a lease, and whose 2026 turnover would not exceed EUR 50,000 without it, could under the proposed transitional provision (§ 85p), depending on their situation, withdraw the registration application, notify the tax office by 31 December 2026 (the registration decision as of 1 January 2027 would be cancelled), or apply for cancellation of the registration by 31 January 2027. It is a proposal, not law in force.

Liberal professions, leases and spouses

Every taxable person must be able to receive e-invoices, not only sole traders. The Financial Administration expressly names also people in liberal professions such as lawyers, notaries, architects or artists, self-employed farmers and people who lease real estate (FS FAQ, part I, question 7). If you lease real estate in the joint ownership of spouses and are not a VAT payer, the spouse who will receive e-invoices in the position of a taxable person registers in the network (FS FAQ, part I, question 56). For non-VAT payers who lease real estate outside their business assets, the government bill (print 1454), status on 30 September 2026 in first reading, proposes an exception from the duty to receive; we discuss it in the article on non-VAT payers.

Choosing a postman when you are a sole trader

You choose the digital postman yourself on the Financial Administration portal. The procedure according to the Financial Administration’s manual for the provider selection application (details and troubleshooting are in the article on choosing a digital postman on the FS portal):

1. You need a user account on the Financial Administration portal. Without it the application refuses the login and prompts you to register.
2. Open the selection of Verteco on the Financial Administration portal (the list of all providers is at vpds.financnasprava.sk).
3. Log in via slovensko.sk, that is, with an ID card with a chip, a residence document, the Slovensko v mobile app or a login means from an EU country, or with the identifier and password.
4. In the tax entity selection your natural person entrepreneur is offered (FS FAQ, part I, question 41). A provider can be chosen only for an entity that has an assigned and notified DIČ (tax ID).
5. Fill in the mandatory contact e-mail and phone number, allow the data to be shared with the chosen provider and submit the request. You receive a confirmation in the message box of the personal internet zone. The click-by-click procedure for Verteco is in the how-to guide.

After the selection you receive from us within a few minutes an e-mail with a login button. If your DIČ did not yet have a postman, you are at that moment registered in the network under the identifier 0245:DIČ and can receive. If receiving is held by another postman, the transfer takes place with a migration code (how-to guide). Who is already in the network can be checked in the verification tool.

Issuing without accounting software

For a few dozen invoices you do not need an expensive system: according to the Financial Administration, an account in the postman’s application is enough, from which you download the invoices and send them to your accountant, or you grant the accountant access to the application directly (FS FAQ, part I, question 14). In our portal you have three ways to do this:

• The “Send e-invoice” form: you fill in the customer and the items, the portal proposes the number according to your numbering sequence and the invoice is checked automatically before sending.
• The “Send from file” tab: you upload an Excel file (.xlsx), a ready-made UBL XML following Peppol BIS 3.0 or a JSON with the same fields as the form. For each format you download a template pre-filled with your company.
• “Bulk sending”, when you send several invoices at once.

If you are not a VAT payer, untick the field “We are a VAT payer (we have a VAT ID assigned)” in the company details; the form then issues an invoice without VAT in the form the Financial Administration describes for non-VAT payers. As a first step we recommend sending yourself a test invoice: it passes through the network from your company back to you and nothing is billed for it.

What it costs

Receiving without the Data archive is free up to 1,000 invoices a month (sent and received together). New companies have the archive switched on by default; if you want only to receive free of charge, you switch it off on the company detail and the content of documents is then deleted with us 14 days after delivery. €2 excluding VAT (€2.46 including VAT) per IČO (company registration number) is billed only for a month in which you sent at least one invoice or had the Data archive switched on at the end of the month. Above the limit each invoice costs €0.01 excluding VAT. You pay in advance, simply: you top up credit of €10, €25, €50 or €100 (including VAT) and the service deducts from it each month €2.46 including VAT (€2 + VAT) for each active IČO according to actual use. A top-up of €25 thus lasts roughly 10 months. For a top-up of €50 we add +5 % and for €100 +10 % extra credit. Nothing is billed until 31 December 2026. Details are on the page receiving e-invoices.

Frequently asked questions