How to invoice in Slovakia
Slovak invoices must carry your IČ DPH (VAT number) alongside both parties' names and addresses, a sequential invoice number, the issue date and the date of supply, a clear description and quantity of the goods or services, the taxable amount per VAT rate, the VAT rate and amount, and the total due. VAT-registered businesses invoice in euros and must keep invoices for 10 years. Simplified invoices are permitted for small amounts.
| Slovakia at a glance | Detail |
|---|---|
| Currency | EUR (€) |
| Standard VAT | 23% |
| Tax ID | IČ DPH |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Announced |
Tax ID format: "SK" followed by 10 digits, e.g. SK2020123456 (identical to the DIČ tax number with the SK prefix).
What Slovak invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and IČ DPH
- The client's name and address (and their IČ DPH for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in EUR
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- IČO (business registration number)
- DIČ (tax registration number)
- Variable symbol (variabilný symbol) for payment matching
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Slovak VAT notes such as:
- VAT charged at the Slovak standard rate of 23% unless a reduced rate (19% or 5%) or exemption applies.
- Intra-Community supply — exempt from VAT under § 43 of Act 222/2004 Coll. (Article 138 of the EU VAT Directive); the customer accounts for VAT.
- Reverse charge — VAT to be accounted for by the recipient under § 69 of Act 222/2004 Coll. (Article 196 of the EU VAT Directive).
E-invoicing in Slovakia
From 1 January 2027, VAT payers established in Slovakia must issue invoices for domestic supplies to businesses and legal persons, including public bodies (B2B and B2G), as structured e-invoices, and every legal person and business must be able to receive them. A voluntary transition period runs from 1 January to 31 December 2026. E-invoices follow EN 16931 in UBL or CII syntax (Peppol BIS Billing 3.0 on Peppol) and are normally exchanged through certified delivery service providers ("Digital Postmen") in a 5-corner model. Invoice data is reported to the Financial Administration when the invoice is issued, and by the recipient within 5 days of receipt. Until 30 June 2030 this reporting applies only to e-invoices sent or received through a delivery service; other channels such as EDI need the recipient's consent. A PDF is not an e-invoice. B2C is out of scope. Cross-border EU e-invoicing is planned from 2030 under ViDA.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Finančná správa Slovenskej republiky (Slovak Financial Administration) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Slovakia
Payment terms of 14 to 30 days are typical. The Slovak Commercial Code sets a default B2B limit of 30 days (extendable to 60 by agreement). Bank transfer to an IBAN is standard, and invoices normally cite a variable symbol (variabilný symbol) matching the invoice number so the payment can be reconciled.
Questions about invoicing in Slovakia
The standard VAT (DPH) rate is 23% as of 2026. Reduced rates of 19% and 5% apply to certain foods, medicines, books, pharmaceuticals and other listed supplies.
Yes — VAT-registered businesses must show their IČ DPH (SK followed by 10 digits). You register with the Financial Administration once you cross the VAT threshold, and invoices should also carry your IČO (business ID) and DIČ (tax number).
Not yet. Voluntary structured e-invoicing (e-Faktúra) can be adopted during a transition phase in 2026, and it becomes mandatory for domestic B2B and B2G from 1 January 2027. Until then a standard PDF or paper invoice is fully valid.
Make an invoice for Slovakia, free.
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