efakturia.sk

Non-VAT payers and e-invoicing from 1 January 2027: no need to issue, but you must receive

If you are not a VAT payer, the obligation to issue electronic invoices does not apply to you. From 1 January 2027, however, you must be able to receive an e-invoice from any supplier who is a VAT payer. For that you need a digital postman, i.e. a registration in the Peppol network. In efakturia the registration is free and you only pay for received documents.

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What applies to you and what doesn't

Doesn't apply to you

  • Issuing structured e-invoices. Under Section 85o of the Slovak VAT Act, the obligation applies only to VAT payers.
  • Sending your own invoices via Peppol. You can send them to customers as before, as a PDF or on paper.
  • Registration under Section 7 or Section 7a (e.g. for services from abroad) doesn't make you a VAT payer and doesn't trigger the obligation to issue.

Applies to you

  • Receiving an e-invoice that a VAT payer must send you electronically. The law does not require your consent for this.
  • Having a chosen digital postman through which invoices arrive. This applies to sole traders, the self-employed professions, self-employed farmers, landlords and limited companies (s. r. o.).
  • Keeping received invoices as before. In efakturia they stay together with the original XML.

What to do by the end of 2026

  1. 1

    Create an account

    Your Company ID (IČO) is enough; we fill in the company details from the register. The account is free and you get a welcome credit.

  2. 2

    Choose us in the Financial Administration portal

    In the eFaktúra section, choose our provider with the intermediary IT-DK as your digital postman. Your identity is verified by the state, so you don't send us any documents.

    Steps with a direct link →
  3. 3

    We register you in the Peppol network

    Registration is free and we handle it for you. Suppliers can then find you by your Tax ID (DIČ) and invoices arrive in the Received section. 2026 is voluntary, so you can try it out as a dry run.

How much it costs

No flat fee. A received document costs €0.15 from your prepaid credit, and your first 10 are free. The smallest top-up is 5 €. Until 31 Oct 2026 we are not VAT registered and prices are final. From 1 Nov 2026, 23 % VAT is added (a document is €0.15 excl. VAT, €0.1845 incl. VAT).

2 received invoices per month
€0.30 per month
5 received invoices per month
€0.75 per month
15 received invoices per month
€2.25 per month

Frequently asked questions from non-VAT payers

Can I send invoices via Peppol as a non-VAT payer?

Yes, voluntarily. The line items then carry code O – not subject to VAT, which efakturia sets automatically for non-VAT payers. A customer who is a VAT payer processes the invoice automatically.

What if I become a VAT payer during the year?

As a VAT payer you will be obliged to issue e-invoices to domestic companies. In efakturia you just add your VAT ID (IČ DPH) in settings; the VAT rates and regime on your invoices adjust accordingly, and sending via Peppol is already set up.

Do I need a digital postman even if I rarely receive invoices?

Yes. The obligation to receive an e-invoice arises whenever a VAT payer must send it to you electronically, regardless of how many. That is why registration with us is free and you only pay for invoices that actually arrive.

Does this also apply to invoices from abroad and from private individuals?

No. A foreign supplier has no Slovak obligation, so you can receive their invoice by email as before. Sales to consumers are not affected by e-invoicing at all.

Where can I check this?

In the Financial Directorate of the Slovak Republic's methodological guideline 9/DPH/2025/IM, Frequently asked questions and answers on eFaktúra, at financnasprava.sk. A detailed overview of the exemptions is in our article Who e-invoicing does not apply to. Read the article

Get ready to receive e-invoices in 2026

The account and the Peppol registration are free. You only pay from the first received invoice beyond your welcome credit.

Create a free account