Frequently Asked Questions on Simplified Invoices for Transactions Up to 400 Euros from 2025

• Information is for VAT payers required to issue receipts from e-KASA according to the law on electronic cash registers.
• Simplified invoices can be issued for goods or services up to 400 euros from 1.1.2025.
• Simplified invoices do not need to include recipient identification or unit price.
• The 400-euro limit applies regardless of payment method.
• VAT payers can claim tax deductions on simplified invoices if conditions are met.
• Example: A car service issued a simplified invoice for a 399-euro service, which is compliant with the law.

Source: financnasprava.sk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---