- From January 1, 2027, e-invoicing will become mandatory for non-governmental organizations.
- Non-VAT NGOs must be able to receive electronic invoices; VAT payers must both receive and issue them for specified domestic transactions.
- A tax identification number (DIČ) is required, and about 58,000 entities are being automatically assigned one if they did not have it.
- Getting a DIČ does not automatically make an organization a VAT payer or require tax returns.
- NGOs should use 2026 to check their DIČ and VAT status, register on the financial administration portal, choose an e-invoicing solution, and consider voluntary early adoption.
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.
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