How to invoice in Slovakia
A compliant Slovak invoice must show both parties' names and addresses, your IČ DPH (VAT number), 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, IBAN/account)
- 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
Slovakia's domestic B2B and B2G e-invoicing (e-Faktúra) becomes mandatory on 1 January 2027, with a voluntary testing and transition phase during 2026. E-invoices must be structured XML compliant with EU standard EN 16931 (UBL 2.1 or CII / Peppol BIS Billing 3.0), exchanged through accredited service providers ("Digital Postmen") on the Peppol network under a 5-corner model, with near real-time reporting to the Financial Administration. Paper and unstructured PDF invoices are not accepted once the mandate applies, and intra-EU cross-border transactions are brought into scope from 2030 under the EU ViDA reform.
Invoice Forever can export a structured EN 16931 / Peppol BIS (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 23 July 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.
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