- From January 1, 2027, the obligation to issue electronic invoices (e-invoices) in Slovakia applies to VAT payers registered under § 4, § 4b, or § 4c of the VAT Act.
- This obligation concerns domestic transactions where goods or services are supplied or payment is received in advance, and the recipient is a taxable person or a non-taxable legal entity with a sufficient presence in Slovakia.
- The requirement applies only to VAT payers and specific domestic transactions.
- There are exceptions: the obligation does not apply to supplies of goods or services exempt from VAT under §§ 28–43 and 47 of the VAT Act (e.g., postal services, healthcare, social assistance).
Source: podnikajte.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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