What the invoice must show
Compare your draft with this checklist. What applies depends on the parties, the transaction, your tax status and the document type.
- Name, address and tax identification number (DIČ) of the supplier and of the customer, plus the VAT identification number (IČ DPH) where the party is a VAT payer.
- A sequential invoice number that is unique within the series, the issue date, and the date of supply (or of payment, if received before the supply and the date can be determined).
- Quantity and type of goods, or the scope and type of services, the unit price excluding VAT, and any discounts not already included in the unit price.
- The tax base for each applicable rate, the rate applied (23%, 19% or 5%) and the VAT amount in euros, or, for an exempt supply, the statement that the supply is exempt from tax (dodanie je oslobodené od dane) with the legal reference.
- The total VAT amount and the total amount to be paid, both in euros.
- The reverse-charge statement (prenesenie daňovej povinnosti) where the customer accounts for the VAT.
Key numbers
- Simplified invoice limit
- Up to EUR 100 incl. VATSource ↗A simplified invoice may omit the buyer's identification data and the unit price excluding VAT.
- Issue deadline
- 15 days after supplySource ↗For advance payments the invoice is due within 15 days of receiving the payment, or by the end of the calendar month in which it was received.
- Record retention
- 10 yearsSource ↗Issued and received invoices must be kept for 10 years following the year to which they relate.
Tax notes
The invoice must be issued within 15 days of the supply of goods or services; for advance payments, within 15 days of receiving the payment or by the end of the month in which it was received.
A simplified invoice is allowed where the price including VAT is EUR 100 or less; it may omit the buyer's identification data and the unit price excluding VAT, but cannot be used for every supply (for example, certain exempt goods and some intra-EU supplies).
VAT registration is mandatory once taxable supplies in a calendar year exceed EUR 50,000, or earlier if they exceed EUR 62,500 within the current year.
Electronic invoicing
From 1 January 2027 domestic B2B and B2G invoices must be issued as structured e-invoices in the EN 16931 format (Peppol BIS, UBL 2.1) through a certified provider, and every business must be able to receive them. A voluntary phase is available from the second quarter of 2026.
Late payment
Under section 369 and 369a of the Commercial Code and Government Regulation 21/2013, statutory interest in business relationships is the ECB base rate valid on 1 January or 1 July plus 8 percentage points (10.40% for 1 July to 31 December 2026), or alternatively the ECB base rate on the first day of default plus 9 points fixed for the whole delay. A flat EUR 40 recovery fee applies to each late-paid invoice, and interest is due 30 days after receipt of the invoice if no term was agreed.
Record keeping
Issued and received invoices must be kept for 10 years following the year to which they relate, in a form that keeps their authenticity, integrity and legibility.
Watch out for
- From 1 January 2026, several food and drink categories moved from the 19% rate to 23%; check Annex 7 of the VAT Act before applying a reduced rate to a product.
- The Ministry of Justice table gives 10.40% statutory interest for 1 July to 31 December 2026; the Your Europe page lists 10.15% for the same half-year, which matches the first half of 2026 and appears to be out of date.
Official links & tools
Go straight to the source for the latest rules, rates and registers. Non-English pages are tagged with their language.
Invoice rules2
Official guidance on mandatory invoice content, the 15-day issue deadline, simplified invoices and retention.
Act 222/2004 Z. z. on value added tax (consolidated text)Full VAT Act, including § 74 (invoice particulars), § 73 (issue deadline) and § 76a (e-invoicing).
Registration2
Number & company lookup3
Official register search by company name, IČO, seat or person name, to confirm a company's registration.
List of registered VAT subjects (Zoznam daňových subjektov registrovaných pre DPH)Public list to check whether a supplier is registered for VAT and its VAT ID.
List of VAT payers with grounds for registration cancellationPublic list of VAT payers whose registration cancellation grounds have arisen; filter by VAT ID or IČO before paying a supplier.
Tax rates2
E-invoicing2
Late payment3
Official table of statutory late-payment rates by half-year (ECB base rate + 8 points for business relationships).
Late payments between businesses (Your Europe, Slovakia)EU guidance on default interest, the EUR 40 recovery fee and the 30-day default term in Slovakia.
E-Justice: interest rates for SlovakiaEU overview of Slovak statutory interest, including the fixed and variable options.
Sources for this guide
Reviewed against these references on . Rules change, so check the current text before relying on it.