In Slovakia, as in most countries, an invoice is required to substantiate claims for input tax deductions. Slovak VAT payers must issue invoices for all taxable supplies, as these are crucial for input claims. Failure to provide invoices can result in fines imposed by the authorities.
The Slovak Republic prescribes specific legal requirements for invoices that businesses need to heed. The Slovak VAT Act explicitly states that for an e-invoice to be considered valid, it must be signed by an authorized person using an electronic signature.
Learn more about invoice requirements in Slovakia in our comprehensive guide.
In Slovakia, the use of electronic invoices is typically not compulsory, as stated in Section 71 of the VAT Act. However, Act 215/2019, which was issued on June 18, 2019, mandates public entities to accept and handle electronic invoices for B2G transactions that exceed a value of 5,000 euros.
Simplified invoices are permitted for sales of EUR 400 or less. This type of invoice will only require the gross amount and the VAT rate to be stated in the invoice.
The taxable person can issue simplified invoices with lesser details than that of the full VAT invoice. In Slovakia, the following documents are considered simplified invoices:
Last Updated: 14/11/2023
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