Under Slovak law, entrepreneurs using e-kasa must notify the Financial Directorate before issuing their first VAT receipt if they become VAT payers due to exceeding turnover thresholds or voluntary registration. This ensures correct VAT details on receipts and applies primarily when transitioning from non-VAT to VAT payer status.
Notification duty for e-Kasa users becoming VAT payers
Public
Slovakia
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
2214
Content accuracy validation date:
13.11.2025
Content accuracy validation time:
08:31h
Under Slovak legislation, entrepreneurs who use the e-kasa client system (online or virtual cash registers) and subsequently become VAT payers are required to notify the Financial Directorate of the Slovak Republic before issuing their first receipt as a VAT payer. This obligation applies when VAT payer status arises due to exceeding the statutory turnover thresholds or becoming a VAT payer under §4 or §5 of the VAT Act, or in other words, this obligation is mainly for businesses that transition from non-VAT to VAT payer status.
Therefore, this obligation applies on taxpayer only if they newly become VAT payers.
The obligation applies when:
- a business crosses the VAT turnover threshold (€50,000 → €62,500 rules), or
- a business registers for VAT voluntarily.
Businesses that are already VAT payers and already issue VAT receipts through e-kasa are not affected by this change.
To complete this notification, the entrepreneur must log into the e-kasa zone, mark the business as a “VAT Payer” using the designated checkbox, and then download and upload updated identification data (IÚ) to the cash register. This step ensures that receipts correctly display VAT details, including VAT ID, taxable base, VAT rate, and VAT amount, in accordance with §8 of the Act on ERP.
This notification does not apply in cases where the entrepreneur becomes a VAT payer through voluntary registration before exceeding the turnover thresholds of €50,000 or €62,500, or when VAT payer status takes effect on 1 January of the year following the year in which turnover was exceeded. However, in those situations the entrepreneur must still update the identification data (IÚ) in the e-kasa system to ensure proper VAT reporting on receipts.
Although optional in the exemption cases, the Financial Directorate recommends submitting the notification prior to issuing VAT receipts, as doing so helps prevent incorrect receipt formatting and ensures consistent VAT reporting in the e-kasa system.
Full guide with examples can be found on the Tax authority portal:
Other news from Slovakia
Slovakia introduces a grace period for E-Invoicing
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
The Slovak Ministry of Finance announced a three-month penalty-free grace period for e-invoicing, delaying purchase invoice reporting to July 1, 2030, enabling better business adaptation. The Slovak Republic’s Ministry of Finance has announced a softened rollout of its upcoming e-invoicing mandate. A draft amendment to the VAT Act (222/2004 Coll.) introduces a three-month penalty-free grace... Read more
E-invoicing in Slovakia: entrepreneurs can now choose a digital postman
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
Slovakia has launched an eInvoice portal service allowing entrepreneurs to quickly select a certified “digital postman” provider, verify their identity, and connect to the Peppol network for electronic invoicing. The Financial Administration of Slovakia has officially launched electronic invoicing, introducing a new service that allows entrepreneurs to select a certified delivery provider —... Read more
E-invoicing in Slovakia: draft VAT Amendment proposes simplification of E‑Invoicing
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
Slovakia is considering a VAT Act amendment that would remove received-invoice reporting during the 2027–2030 transitional period, while keeping the mandatory e-invoicing go-live date set for 1 July 2030. The Slovak Ministry of Finance has submitted a draft amendment to the VAT Act for inter-ministerial comment. The obligation to report data for invoices received within 5 days from domestic custo... Read more
E-invoice in Slovakia – voluntary launching into the system before rollout and update of the FAQ document regarding e-invoices
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
Slovakia is preparing for voluntary e-invoicing registration ahead of the 2027 mandate, with authorities emphasizing easier compliance, reduced paperwork, and support for businesses. The latest FAQ also clarifies key rules on scope, XML archiving, alternative delivery channels, provider obligations, and corrective invoices. The financial management conference on electronic invoicing in Slovakia sh... Read more
Slovakia to Introduce Mandatory B2B E-Invoicing and Digital Reporting From January 2027
Public
Slovakia
Author: Ljubica Blagojević
Slovakia
Author: Ljubica Blagojević
Slovakia will require mandatory e-invoicing and digital reporting for domestic B2B transactions from 1 January 2027, mainly affecting VAT taxpayers and Slovak fixed establishments. Voluntary adoption starts in Q2 2026, while from 1 July 2030 the system will expand to cross-border EU transactions and replace VAT ledger statements and EU sales lists. The reform is part of the EU VAT in the Digital A... Read more
Slovak Parliament Rejects Proposal to Raise VAT Registration Threshold to €83,000
Public
Slovakia
Author: Ljubica Blagojević
Slovakia
Author: Ljubica Blagojević
Slovakia rejected a proposal to raise the VAT registration threshold from €50,000 to €83,000, so current VAT registration rules remain unchanged. Small businesses will therefore continue to follow the existing thresholds and obligations. The Slovak Parliament rejected proposed legislation on 7 May 2026 that would have increased the VAT registration threshold from €50,000 to €83,000 from... Read more
Slovak Financial Administration Urges Businesses to Ensure Correct Character and Diacritic Printing on Cash Registers
Public
Slovakia
Author: Ljubica Blagojević
Slovakia
Author: Ljubica Blagojević
The Slovak Financial Administration reminded entrepreneurs to ensure cash registers and printers correctly print all Slovak characters, including diacritics. Non-compliant devices may lead to fines, so businesses are advised to check settings and consult their service provider if needed. Under Act No. 384/2025 Coll., cash register printers must support all Slovak characters. Non-compliant cash reg... Read more