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What mandatory details must appear on a Slovak invoice?
VAT Act No. 222/2004 imposes a precise list of invoice data. Any invoice issued for a taxable transaction in Slovakia should include, at minimum, the following details: Foreign companies not EU-established may need to work through a fiscal representative in Slovakia to issue compliant invoices.
- Supplier's legal name and address
- Supplier's VAT identification number (IČ DPH / DIČ)
- Customer's legal name and address
- Customer's VAT identification number, where the customer is a taxable person
- Unique sequential invoice number
- Date of supply or service, or date of payment if payment is received earlier
- Invoice issue date
- Quantity and nature of the goods supplied or services provided
- Taxable amount by VAT rate and unit price excluding VAT
- VAT rate applied, or the legal reference for exemption
- Total VAT due in euros
- Reverse-charge wording where the customer is liable for VAT, especially in intra-EU B2B transactions
- Fiscal representative details where the foreign business has appointed one
Checking every line takes time, especially on high-volume flows. Reconciling your invoice template with your Slovak VAT return is a practical way to detect inconsistencies before an audit.
Invoice types recognised in Slovakia
Slovak law recognises six documents that can qualify as invoices:
| Type | Slovak designation | Main use |
|---|---|---|
| Standard invoice | Faktúra | Standard B2B and B2C transactions |
| Simplified invoice | Zjednodušená faktúra | Below EUR 100 incl. VAT, or below EUR 400 for eKasa receipts |
| Summary invoice | Súhrnná faktúra | Several supplies to the same customer within one calendar month |
| Credit or debit note | Dobropis / Ťarchopis | Correction of an existing invoice |
| Self-billing invoice | Samofakturácia | Issued by the customer on behalf of the supplier |
| Electronic invoice | Elektronická faktúra | Dematerialised invoice, such as PDF or EDI, with recipient consent |
Simplified invoices in Slovakia: when can you use them?
A simplified invoice (Zjednodušená faktúra) removes some mandatory data, but only within strict limits:
- Below EUR 100 including VAT: customer information and unit price excluding VAT are not required
- Below EUR 400 including VAT: only for receipts issued by eKasa cash register systems and fuel vending machines
Simplified invoices cannot be used for exempt intra-Community supplies, intra-EU distance sales or B2B supplies subject to reverse charge.
B2B reverse charge: the rule that changes your Slovak invoice
Reverse charge is the central mechanism for intra-EU B2B trade. When your Slovak customer is a VAT-taxable business, the customer reports and pays the VAT, not you. On the invoice, this means:
- Invoice without VAT: no VAT amount shown
- VAT numbers of both parties: your VAT number and the customer's number, checked via VIES
- Mandatory wording: “Reverse charge” or “Prenos daňovej povinnosti”, with reference to Article 196 of Directive 2006/112/EC
Obtain and verify your customer's Slovak VAT number in VIES before the first supply. If the number is invalid, reverse charge does not apply and you may become liable for Slovak VAT.
Special case: DDP deliveries and import reverse charge
If you make selling DDP in Slovakia, import reverse-charge rules depend on the Incoterm and the importer of record. Clarifying this flow prevents double VAT exposure between customs clearance, Slovak VAT registration and customer invoicing.
Summary invoices and issue deadlines
A summary invoice (Súhrnná faktúra) groups several supplies made to the same customer within one calendar month. It must be issued within 15 days after the end of the month covered.
- Each individual supply must be listed separately with its date; a single monthly total is not enough
- It may cover utilities contracts such as electricity, gas or water for up to 12 months, as well as leases
- It may be issued in a foreign language, with a Slovak translation supplied if requested by the Finančná správa
General issue deadline: 15 days from the chargeable event, meaning the supply of goods or services, in line with Article 222 of Directive 2006/112/EC as transposed into Slovak law. Invoice retention period: 10 years from the end of the relevant tax year.
E-invoicing in Slovakia: what changes in 2027
Slovakia plans to make B2B e-invoicing mandatory from 1 January 2027 for domestic transactions between VAT-taxable persons. The expected format is XML compliant with EN 16931 and exchanged through the Peppol network under a five-corner model.
For foreign companies, the practical reading is:
- Non-established businesses are not expected to fall under the 2027 obligation for cross-border transactions
- Cross-border e-invoicing and digital reporting obligations are scheduled under ViDA for 1 July 2030
- Foreign companies registered for Slovak VAT should still prepare their ERP and local partner flows before 2027
FAQ
Do I need to register for VAT in Slovakia to invoice a Slovak client?
Not necessarily. If you sell B2B services to a VAT-taxable Slovak customer, reverse charge applies and you invoice without VAT from France or another EU country. If you deliver goods in Slovakia or exceed distance-selling obligations, local VAT registration may be required. Check your position against the Slovak VAT return rules before issuing recurring invoices.
How do I verify my Slovak customer's VAT number?
Use the European Commission's VIES system. Enter country code SK followed by the VAT number. Run the check before the first supply: a positive VIES validation is your main evidence if the reverse-charge treatment is questioned. For registration rules, see our guide to obtaining a VAT number in Slovakia.
Can the invoice be issued in English?
Yes. VAT Act No. 222/2004 allows invoices in a foreign language. The Finančná správa may request a Slovak translation during a tax audit, but the translation is not mandatory upfront. Keep the ability to provide it quickly, typically within 5 to 10 business days.
Do I need a fiscal representative in Slovakia?
If your company is established outside the EU, yes: appointing a fiscal representative in Slovakia is a legal condition. Their details must appear on each invoice issued. For EU companies, including French companies, appointment is optional but often useful for complex flows.
What are the penalties for a non-compliant invoice in Slovakia?
The Finančná správa can impose penalties starting at EUR 30 and up to EUR 16,000 depending on the breach. An invalid invoice can also lead to refusal of VAT deduction for the customer. Repeated breaches after formal notice can raise the penalty exposure to EUR 32,000.
Which VAT rates apply to Slovak invoices?
Since January 2025, Slovakia has three main VAT rates: 23% standard, 19% for selected categories such as food, medicines and accommodation, and 5% for categories such as books, newspapers and cultural services. For the full classification, refer to the Slovakia VAT guide.
How can I recover VAT paid in Slovakia?
If you pay Slovak VAT without being registered for VAT in Slovakia, you may request a refund under the 8th Directive procedure for EU businesses. The application is filed electronically by 30 September of the following year. See our VAT refund in Slovakia guide for the detailed procedure.
Is a credit note treated as an invoice in Slovakia?
Yes. A credit note (Dobropis) and a debit note (Ťarchopis) are invoices under VAT Act No. 222/2004. They must explicitly mention the number of the original invoice being corrected. Without that reference, the document is not legally recognised.
Countries concerned
- SlovakiaVAT23 %
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