Invoicea Juros-AI product

What a compliant invoice must show in Slovakia.

The fields, the party identifiers, the exact statutory wording for each tax treatment and the EUR rule — each cited to the statute or the tax authority, not a summary of one.

Tax figure in EUR Legal format EN 16931 UBL (Peppol BIS 3.0) PDF counts as the invoice

What the invoice must show

The content Slovakia's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.

Document title
Faktúra Invoice
Tax shown in
EUR
Payment terms
Due date or payment terms required

How each party is identified

The registration numbers and their formats the Slovakia rules expect on the invoice.

Seller
IČ DPH VAT number · SK + 10 digits · always
Seller
IČO / Obchodný register company id + register · 8 digits · companies
Buyer
IČ DPH buyer VAT number · SK + 10 digits · when registered for the tax

The exact wording, by tax treatment

When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.

prenesenie daňovej povinnosti (§ 69 zákona č. 222/2004 Z. z.)Reverse charge
Intra-Community supplyverbatim · statute ↗
dodanie je oslobodené od dane — § 43 zákona o DPH (dodanie tovaru do iného členského štátu)VAT exempt intra-Community supply
dodanie je oslobodené od dane — § 47 zákona o DPH (vývoz tovaru)VAT exempt export
dodanie je oslobodené od dane — § 28–42 zákona o DPHVAT exempt
Out of scopestatute ↗
nie je predmetom dane v SR — miesto dodania v zahraničí (§ 13, § 15 zákona o DPH)Not taxable in Slovakia
Foreign seller (import)statute ↗
Bez slovenskej DPH — dodanie z tretej krajiny; DPH pri dovoze platí dovozca (§ 12 zákona o DPH)VAT not charged — supply outside the scope of Slovak VAT; import VAT is accounted for on importation by the importer (Art. 2(1)(d), 30, 70 and 201, Directive 2006/112/EC).

§ 74 zákona o DPH: meno/adresa a IČ DPH oboch strán, poradové číslo, dátum dodania, dátum vyhotovenia, množstvo a druh, základ dane per sadzba, jednotková cena, zľavy, sadzba, výška dane v eurách.

The format, and who sends it

A plain PDF still counts as the invoice in Slovakia; a structured e-invoice is accepted where the buyer asks for it.

Legal format(s)
EN 16931 UBL (Peppol BIS 3.0) · PDF invoice
Transmission
Sent supplier→buyer; no government clearance in the path

Don't just look these rules up. Generate them.

Invoice by Juros-AI builds the Slovakia e-invoice — EN 16931 UBL (Peppol BIS 3.0) — and checks it against the official schema on your own machine before anything is sent. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.

Talk to us about Slovakia invoicing → or see the product — free to evaluate, no account

Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.

Invoice rules for other markets