E-invoicing from 2027: what every sole trader needs to know

From 1 January 2027, the way invoices are issued in Slovakia will change. If you are a sole trader, self-employed person or small business owner, e-invoicing will affect you – even if you do not issue any invoices.

Invoices in PDF or on paper will no longer be valid tax documents for domestic sales between VAT payers and businesses. If you are unable to issue or accept e-invoices, you risk a fine and may also lose your right to claim VAT deductions or tax expenses.

What is an e-invoice? 

An e-invoice is not a PDF sent by email. It is an invoice in the prescribed XML format, which is sent from the supplier (VAT payer) to the customer via a digital mail service. The Peppol BIS 3 Billing standard will be used primarily. The key identifier when sending an e-invoice is the VAT number, which is a mandatory element of the e-invoice. 

Does the e-invoice also apply to me as a self-employed person? 

The obligation applies to domestic supplies, i.e. when a Slovak VAT payer supplies goods or services to another taxable person – a natural person or any legal entity with its registered office, place of business or permanent establishment in Slovakia. In practice, this covers invoices issued to other businesses, landlords whose properties are classified as business assets, and all domestic legal entities, including those in the non-profit sector. 

How does this affect sole traders: 

• Are you a self-employed person and a VAT payer? You must issue invoices to other businesses and legal entities as e-invoices. This applies whenever it involves a domestic B2B supply. 
• Are you a self-employed person who is not a VAT payer? You do not need to issue e-invoices; you can continue to issue invoices as before. However, you will receive e-invoices from Slovak suppliers who are VAT payers, and you must be able to accept them. 
• Do you invoice abroad? For supplies abroad, e-invoices are not issued; a standard invoice, as before, is sufficient. 

Who is required to issue e-invoices? 

A VAT-registered business that supplies goods or services in Slovakia to another taxable person or a non-taxable legal entity with its registered office in Slovakia must issue e-invoices. 

Example: You are a self-employed person and a VAT payer, and you supply goods to another self-employed person. Even if they are not a VAT payer but have a company registration number (IČO) and a VAT number (DIČ), you must issue them with an e-invoice. 

Who is required to accept e-invoices? 

This is where mistakes are most commonly made. The following are obliged to accept e-invoices: 

• self-employed persons, whether or not they are VAT-registered, provided they have a VAT registration number in Slovakia and are making purchases for business purposes, 
• any legal entity with its registered office in Slovakia, 
• landlords of property held as business assets or who carry out other business activities. 

The fact that you are not a VAT payer does not exempt you from the obligation to accept e-invoices. 

Do I need a digital mailbox? 

Yes. Anyone who issues or receives e-invoices needs a digital post office. This includes sole traders who are not VAT-registered. Anyone issuing an e-invoice in a format other than the Peppol BIS 3 standard does not need to use a digital post office for outgoing invoices, but must have the recipient’s written consent to send this type of electronic invoice if it is not in the Peppol BIS 3 format. 

A Digital Postman is a certified provider that delivers e-invoices between businesses. It functions as an electronic mailbox: you receive invoices through it and send them via it too. Without it, your supplier has no way of delivering an e-invoice to you. 

• Are you a VAT payer? You need the Postman to issue and receive e-invoices. 
• Not a VAT payer? You need the Postman to receive e-invoices from your suppliers. 

You don’t need to build your own technical solution. Simply choose a digital post office provider that will give you a mailbox and allow you to issue e-invoices directly on the web or via an app. Alternatively, you can choose a Digital Postman that can convert PDF invoices into e-invoices. There are several options available, and for smaller volumes of invoices, some are free or available for a nominal fee. 

What to consider when choosing a Digital Postman: 

• is a certified provider, 
• it supports the Peppol BIS 3 Billing standard, 
• it allows you to issue e-invoices directly on the website or in the app, 
• their price corresponds to the number of invoices you issue and receive each month. 

When do you not need to issue an e-invoice? 

In the following situations, invoicing remains as before (PDF, paper): 

• deliveries abroad, 

• simplified invoices up to €100 including VAT, 

• a receipt from an e-cash register for deliveries up to €400 including VAT, 

• supplies to a foreign person who has neither a registered office nor a permanent establishment in Slovakia (such a person is not obliged to issue or receive e-invoices, even though they may have a Slovak VAT number), 

• You supply goods or services that are exempt under Sections 28–42 of the VAT Act – financial services, exempt property lettings, etc. 

• supplies to a person registered for VAT under Sections 7 and 7a of the VAT Act (they are not required to issue an e-invoice, but must be able to receive one). 

Conversely, an e-invoice must not be issued for supplies to the Slovak Information Service, Military Intelligence and the Ministry of Defence in connection with the defence and security of the state. Nor may it be issued for supplies involving classified information or restricted information. 

You can check the VAT registration status of a business partner on the Financial Administration’s website. 

What are the consequences if you fail to comply with this obligation? 

From 1 January 2027, an e-invoice will be the sole tax document for domestic B2B supplies from a Slovak taxpayer. Therefore, failure to comply with this obligation may cost you more than just a fine: 

• refusal to allow a VAT deduction, 
• non-recognition of a tax-deductible expense. 

The fines are set at a wide range: 

• first offence: up to €10,000, 
• repeated offence: up to €100,000. 

No fine will be imposed in the event of a demonstrable technical fault on the part of the postal service provider or in the case of an obvious error that is rectified promptly. The amendment to the Act, which is currently before Parliament, proposes that, for breaches occurring during the first half of 2027, no fines should be imposed for the late submission of an e-invoice or for incorrect details on an e-invoice. The fine for failing to opt for the Digital Postman service should continue to be imposed. 

How to prepare 

1. Find out which category you fall into. Are you a VAT payer, or do you simply receive e-invoices from suppliers? 
2. Choose a Digital Postman. Compare the offers and prices based on how many invoices you issue and receive each month. 
3. Register and check your details. Your VAT number is the key identifier when sending e-invoices. 

Why is this happening, anyway? 

E-invoicing is a trend across the EU. Several Member States have already introduced it (Poland, Belgium, France) and others, such as Germany and Spain, are preparing to do so. For the state, it is a tool for better and more timely control of tax collection. 

For businesses, it is also an opportunity to digitise and automate their accounting. The tax authorities are not yet promising any reduction in administrative burdens. For the time being, there will be duplication, as the state will receive the same information from both e-invoices and control statements. Relief can be expected no earlier than 1 July 2030, when e-invoicing will be extended to cover the supply of goods and services within the EU.

Frequently asked questions