Who must receive e-invoices from 2027 (and who issues them)
VAT payers must issue e-invoices, while every legal entity and every business must be able to receive them — including sole traders, lawyers, artists and landlords.
From 1 January 2027, VAT payers must issue electronic invoices for domestic B2B and B2G supplies. A much wider group must be able to receive them, however: every legal entity and every business that is a taxable person — including non-VAT payers. If someone is required by law to send you an e-invoice, you must be able to receive it. In practice, this means having a contracted digital postman (Peppol access provider) even if you never issue an e-invoice yourself.
Who must issue e-invoices
The obligation to issue an electronic invoice applies to a VAT payer established in Slovakia when supplying goods or services to another domestic taxable person (B2B) or to the public sector (B2G). Consumer invoices (B2C) are not covered.
Who must receive e-invoices
According to the Financial Directorate of the Slovak Republic, every legal entity and every business that is a taxable person must be able to receive electronic invoices. Specifically, this also includes:
- sole traders and holders of a trade licence,
- people in liberal professions — lawyers, notaries, architects, artists (singers, actors),
- self-employed farmers,
- people who rent out property.
If you belong to any of these groups, you need a digital postman — even if you do not invoice electronically yourself.
Issuing vs. receiving — in short
| Who you are | Must issue | Must receive |
|---|---|---|
| VAT payer (domestic B2B/B2G) | Yes | Yes |
| Sole trader — non-VAT payer | No | Yes |
| Legal entity — non-VAT payer | No | Yes |
| Landlord | No | Yes |
| Sales to end consumers (B2C) | No | — |
Do I need the customer's consent?
No. The requirement for the recipient's consent to an electronic invoice is abolished, which makes the transition simpler — you do not have to collect confirmations from each customer.
Are there exceptions?
Yes, but narrow ones. An electronic invoice must not be issued for classified supplies and supplies to the state security services (the Slovak Information Service, Military Intelligence). In these cases, traditional paper invoices are used.
What to do now
2026 is the voluntary phase — the transition period runs from 1 January 2026 to 1 January 2027. Use it to try out receiving e-invoices as a dry run. In Efakturia you can create an account for free and activate your company's registration in the Peppol section; you can check whether your company is already in the network with the free Peppol checker by Company ID (IČO).
Source: Financial Directorate of the Slovak Republic, methodological guideline 9/DPH/2025/IM — Frequently asked questions and answers on eFaktúra.