Slovakia: Frequently asked questions

From 1 January 2027, VAT payers must issue electronic invoices for domestic supplies to businesses (B2B) and to the public sector (B2G). Every legal entity and entrepreneur who is a taxable person, that is anyone with a DIČ, must be able to receive them. This includes, for example, self-employed people, liberal professions and people who rent out property.

2026 is a transition year in which you can use e-invoicing voluntarily. Invoices to consumers (B2C) are not covered.

No. Your customer's consent is not required.

• DIČ (daňové identifikačné číslo) is the 10-digit tax identifier that every taxable person has. It is your participant ID on the network, for example 0245:1234567890.
• IČ DPH (identifikačné číslo pre DPH) is the VAT identifier, which only VAT payers have. It is SK followed by the same 10 digits, for example SK1234567890.

All VAT payers have a DIČ, but not everyone with a DIČ has an IČ DPH. You can't tell from the DIČ whether a company is a VAT payer.

Yes, in special cases. This mainly concerns classified services or supplies to state security agencies, which use paper invoices or other forms instead.

The deadline is unchanged: 15 calendar days after the goods are delivered or the service is provided. This also applies to corrections.

If your customer tells you afterwards that you should have issued an electronic invoice, you have 15 days from that notice.

(to be confirmed) You can still send the invoice. Unimaze delivers it outside the network, by e-mail, and the invoice is still reported to the tax authority, with your customer's DIČ as their identifier.

Your obligation to issue and send the e-invoice is met once you have sent it through your provider, even if your customer can't receive it yet.

Yes, over Peppol and the other networks Unimaze supports. The Slovak e-invoicing obligation and tax reporting cover domestic invoices only. Cross-border reporting is planned from 2030, under the EU's VAT in the Digital Age (ViDA) initiative.

The seller's provider reports the invoice. The report covers domestic invoices and credit notes where the seller's IČ DPH is on the invoice.

• Invoices you send: Unimaze reports them for you.
• Self-billed invoices you receive: you are the seller, so Unimaze reports them for you. (to be confirmed)
• Regular invoices you receive: your supplier's provider reports them. Nothing is reported on your side.

You don't file these reports yourself. Your system can follow the status of each report, see Tax reporting and replies.

Your system is notified through webhooks, and the tax authority's answer gives the reason. See Tax reporting and replies.

If the invoice itself is wrong, correct it as described in Correcting an invoice. If you can't tell what is wrong, contact Unimaze support.

Reporting late, incorrectly or not at all can lead to a fine of up to €10,000, and up to €100,000 for repeated violations.

As your provider, Unimaze sends the reports for you. The obligation remains yours: issue correct invoices on time, and act when a report is rejected.

You are not fined for an obvious mistake that you correct at once. You are also not fined if your provider failed and the data was reported right after the fault was fixed.

Yes, but not before 1 July 2030. Until then, keep filing the control statement (kontrolný výkaz) and the summary report (súhrnný výkaz) as before.

Issue a credit note that refers to the original invoice, then send a new invoice with a new invoice number. The Financial Directorate recommends this approach for errors found after an invoice has been sent, rather than changing the original.

Don't use a corrective invoice (type code 384): the tax authority doesn't accept it. Use a new invoice number for every invoice that has been delivered and reported. If an invoice was rejected, by validation, by the buyer's provider or by the tax authority, you can send the corrected invoice with the same number, keeping the same issue date and invoice type code.

Not over the network. Contact the supplier directly. If the invoice is wrong, the supplier corrects it with a credit note and, if needed, a new invoice.