Invoicing to Slovakia: how to issue an invoice correctly
Slovakia is a natural business partner for Czech entrepreneurs — shared history, a similar language and geographical proximity make it one of the first countries Czech sole traders expand into. But even though Slovakia is "just around the corner", from a VAT and invoicing perspective it is a different European Union country, and specific rules therefore apply.
In this detailed guide, we'll walk through step by step how to correctly issue an invoice to Slovakia — whether you are a VAT payer, a non-payer, or are just becoming an identified person. We'll cover the rules for services and goods, explain the reverse charge mechanism, show you the mandatory invoice requirements, and clarify what to expect on the administrative side.
Who this article is for
This article is intended for Czech OSVČ (sole traders) who invoice Slovak businesses (B2B) or consumers (B2C). The rules differ significantly depending on whether you are a VAT payer, a VAT non-payer or an identified person — and whether you are selling services or goods. We cover all scenarios in detail.
Basic overview: what is your VAT status
Before we get into the specific invoicing rules, it's important to clarify which VAT regime you are in. This has a fundamental impact on how you will issue your invoices.
📊Three VAT statuses for a Czech entrepreneur
| Status | Description | Tax ID / VAT ID | Obligations | |--------|-------------|-----------------|-------------| | VAT non-payer | Turnover below CZK 2 million, not voluntarily registered | None | No domestic VAT obligations | | Identified person | A non-payer required to register due to EU trade | Has one (CZ + birth number/company ID) | VAT return and EC sales list for EU supplies | | VAT payer | Registered VAT payer (mandatory or voluntary) | Has one (CZ + company ID) | Full VAT obligations — VAT return, control statement, EC sales list |
When a non-payer becomes an identified person
This is a crucial moment for every VAT non-payer who starts invoicing to Slovakia. If you are a VAT non-payer and provide a service to a business (a taxable person) based in Slovakia (or any other EU member state), where the place of supply is determined by the customer's place of establishment (§ 9(1) of the VAT Act), you become an identified person.
Obligation to register as an identified person
If you are a VAT non-payer and provide a service to a Slovak business, you must electronically register as an identified person within 15 days of providing the service at the relevant tax office. Registration is done via the MOJE daně portal or via data mailbox using the form Application for VAT registration.
Note: Registration as an identified person is a statutory obligation, not a choice. Failure to register may result in a fine.
Invoicing services to Slovakia
Most Czech OSVČ invoicing to Slovakia provide services — IT, marketing, translations, consultancy, graphic design, programming and the like. The invoicing rules for services depend on who you are providing the service to.
Services for a Slovak business (B2B)
If you provide a service to a Slovak business (a company or OSVČ registered for VAT in Slovakia), the following applies:
Place of supply: Under § 9(1) of the VAT Act, the place of supply is the customer's place of establishment — i.e. Slovakia.
VAT treatment: You invoice without Czech VAT. The Slovak customer self-accounts for VAT in their own Slovak tax return (reverse charge / transfer of tax liability).
📋How to issue an invoice for services to a Slovak business
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Verify the customer's Slovak VAT ID in the VIES system (VAT Information Exchange System). The customer must have a valid SK VAT ID.
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Issue the invoice without VAT — do not include any VAT rate or VAT amount.
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Add a reverse charge statement to the invoice — for example: "Daň odvede zákazník / Reverse charge — VAT to be accounted for by the recipient pursuant to Article 196 of Council Directive 2006/112/EC."
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Include both VAT IDs — your Czech one (CZ...) and the customer's Slovak one (SK...).
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Submit the EC sales list by the 25th day of the month following the month in which you provided the service.
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Submit a VAT return for the relevant tax period (monthly).
Services for a Slovak consumer (B2C)
If you provide a service to a private individual — a non-business person in Slovakia — the rules are different:
Place of supply: Under § 9(2) of the VAT Act, the place of supply is the supplier's place of establishment — i.e. the Czech Republic.
VAT treatment: If you are a VAT payer, you invoice with Czech VAT (21% for most services). If you are a non-payer, you invoice without VAT as usual.
Exceptions: There are specific services for which the place of supply is determined differently even in B2C situations (e.g. services related to immovable property, transport services, cultural and sports events, telecommunications and electronic services). For details, see § 10 to § 10k of the VAT Act.
Digital services for consumers in the EU
If you provide electronic services (e-books, online courses, software, streaming) to Slovak consumers, the place of supply is Slovakia — regardless of where you are established. If the total volume of such services to EU consumers exceeds €10,000 per year (across all EU countries combined), you must charge and remit Slovak VAT. You can use the OSS (One Stop Shop) scheme for this. Find out more in our article on the OSS VAT scheme.
Invoicing goods to Slovakia
Goods for a Slovak business (B2B)
If you supply goods to a Slovak business registered for VAT, this constitutes an intra-Community supply of goods, which is exempt from VAT with the right to deduct input tax.
Conditions for exemption:
- The goods must be physically transported from the Czech Republic to Slovakia
- The customer must have a valid SK VAT ID (verify in VIES)
- You must have proof of transport (delivery note, transport document, CMR)
- The supply must be included in your EC sales list
Goods for a Slovak consumer (B2C)
When selling goods to Slovak consumers, the distance selling rules apply. Since 2021, a unified EU-wide threshold applies:
- Up to €10,000 per year (total across all EU countries): you may charge Czech VAT
- Over €10,000 per year: you must charge Slovak VAT (20%) — either by registering for VAT in Slovakia, or more conveniently through the OSS scheme
What an invoice to Slovakia must contain
An invoice issued to a Slovak customer must meet the requirements of the Czech VAT Act (§ 29 of Act No. 235/2004 Coll.). Here is the complete list:
📋Mandatory requirements for an invoice to Slovakia
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The label "Invoice" and an invoice number — unique, issued chronologically within a series.
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Your identification details — name/company name, registered address, company registration number and VAT ID (or VAT ID in the format CZ...).
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Customer details — company name, registered address, company registration number, VAT ID in the format SK....
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Date of issue of the invoice.
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Date of the taxable supply (date of supply) or date of receipt of payment (if this precedes the date of supply).
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Description of the goods or services supplied — what exactly you are invoicing for.
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Tax base — the amount excluding VAT.
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VAT rate and VAT amount — where applicable. Under reverse charge, enter "0" or leave blank.
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Total amount payable.
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Reference to reverse charge — where the tax liability is transferred, include the text: "VAT to be accounted for by the recipient" and a reference to the relevant provision (Art. 196 of Directive 2006/112/EC or § 9(1) of Act No. 235/2004 Coll.).
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Bank details — account number, ideally in IBAN format.
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Payment terms — invoice due date.
Language of the invoice
The law does not require invoices to be in any particular language. In practice:
- Czech — Slovak customers can usually understand it without any issues
- Slovak — naturally the ideal choice
- English — a universal option, especially with larger companies
- Bilingual invoice — the best solution for formal correctness
The Czech Financial Administration requires that invoices be presentable in Czech (or with a translation) in the event of an audit. We therefore recommend having your invoice at least in Czech or in a Czech-English version.
Invoice currency
You may issue an invoice to Slovakia in any currency:
- EUR (euro) — the most common choice when invoicing to Slovakia (Slovakia is in the eurozone)
- CZK (Czech koruna) — possible, but less common
- Another currency — if you and the customer agree
Currency conversion for tax purposes
If you invoice in euros, you must convert the amount to Czech koruna for tax purposes. Use the CNB exchange rate applicable on the date of the taxable supply. For VAT return purposes, you may alternatively use the CNB rate valid on the first business day of the relevant month. Current exchange rates are available on the CNB website.
EC sales list — a mandatory obligation when invoicing to the EU
If you invoice services (under the reverse charge mechanism) or supply goods to a Slovak business, you must submit an EC sales list. This obligation applies to both VAT payers and identified persons.
What is an EC sales list
An EC sales list is a form on which you report all intra-Community supplies (services and goods) made to persons registered for VAT in other EU member states.
Deadlines and submission method
| Type of supply | Reporting frequency | Submission deadline | |----------------|---------------------|---------------------| | Services (reverse charge) | Monthly | By the 25th of the following month | | Goods (intra-Community supply) | Monthly (VAT payers) | By the 25th of the following month |
The EC sales list must be submitted exclusively electronically via the MOJE daně portal or by data mailbox.
What you report in the EC sales list
- Customer's country code (SK for Slovakia)
- Customer's VAT ID (without the SK prefix)
- Supply code (0 = supply of goods, 3 = provision of services)
- Total value of the supply in CZK
Identified person and control statement
Important note: An identified person does not submit a control statement. The control statement is an obligation for VAT payers only. An identified person submits only a VAT return and an EC sales list.
VAT return — when and how to submit it
If you are an identified person or a VAT payer and in a given month you made supplies to Slovakia, you must submit a VAT return.
Identified person
- Submits a VAT return only for months in which a tax liability arose (i.e. when they invoiced something to the EU)
- Reports the supply on line 21 of the return (provision of services under § 9(1) with the place of supply in another member state)
- Pays no VAT in the Czech Republic on these supplies — they are reported only
- Submission deadline: by the 25th of the month following the tax period
VAT payer
- Submits a VAT return regularly (monthly or quarterly)
- Reports reverse charge services on line 21
- Reports intra-Community supplies of goods on line 20
- In addition to the return, also submits a control statement and an EC sales list
Practical examples of invoicing to Slovakia
Example 1: IT consultant invoices a Slovak company
Situation: A Czech IT consultant (VAT non-payer) provides consultancy services worth €2,000 to a Slovak s.r.o. (SK VAT ID: SK2023456789).
Process:
- The IT consultant registers as an identified person within 15 days (if not already registered)
- Issues an invoice for €2,000 without VAT
- Includes on the invoice: "VAT to be accounted for by the recipient pursuant to Art. 196 of Directive 2006/112/EC"
- Includes their Czech VAT ID and the customer's Slovak VAT ID
- Converts €2,000 using the CNB rate on the date of supply (e.g. 25.10 → CZK 50,200)
- By the 25th of the following month, submits the EC sales list and VAT return
The Slovak company self-accounts for and remits Slovak VAT (20%) in its own return.
Example 2: Graphic designer invoices a Slovak e-shop for a logo
Situation: A Czech graphic designer (VAT payer, CZ VAT ID: CZ8855001234) creates a logo for a Slovak e-shop (SK VAT ID: SK2012345678) for €1,500.
Process:
- Verifies the validity of the SK VAT ID in the VIES system
- Issues an invoice for €1,500 without VAT with a reverse charge statement
- Reports the supply in the VAT return (line 21)
- Reports the supply in the EC sales list (code SK, supply type 3)
- Reports the supply in the control statement (section A.1)
Example 3: Translator invoices a Slovak private individual (B2C)
Situation: A Czech translator (VAT payer) translates a text for a Slovak consumer (non-business individual, no VAT ID) for CZK 5,000.
Process:
- The place of supply is in the Czech Republic (supplier's place of establishment) — § 9(2) of the VAT Act
- Issues the invoice with Czech VAT at 21%: base CZK 5,000 + VAT CZK 1,050 = CZK 6,050
- Reports it in the VAT return as a standard domestic supply
- Does not submit an EC sales list (B2C supplies are not reported there)
Common mistakes when invoicing to Slovakia
What to watch out for
1. Failing to verify the VAT ID in VIES — If the customer does not have a valid VAT ID, you cannot apply reverse charge. Always verify at VIES.
2. Forgetting to register as an identified person — A VAT non-payer must register within 15 days of first providing a service to an EU business. Failing to do so results in a fine.
3. Missing reverse charge wording on the invoice — Without a reference to the transfer of tax liability, you risk the supply being rejected by both the Slovak customer and the Czech tax authority.
4. Not submitting the EC sales list — For every month in which you invoice EU businesses (B2B), you must submit an EC sales list. The fine for non-submission can be up to CZK 50,000.
5. Using the wrong exchange rate — For tax purposes, you must use the CNB rate, not your bank's rate.
6. Confusing services and goods — VAT rules differ between the two. Make sure you correctly classify whether you are supplying goods or services.
Frequently asked questions (FAQ)
Do I need to register for VAT when invoicing to Slovakia?
As an identified person — yes, if you provide services to a Slovak business. But you do not become a full VAT payer. An identified person has no right to deduct input VAT and does not submit a control statement.
Can I invoice to Slovakia in Czech koruna?
Yes, you can freely choose the invoice currency. However, Slovak customers usually prefer euros, as it is their domestic currency.
How do I check whether a Slovak customer has a valid VAT ID?
Check it in the VIES system — enter the country (SK) and the VAT ID number. The system will immediately confirm whether the number is valid.
What if I am invoicing a Slovak OSVČ who is not a VAT payer?
If the Slovak OSVČ does not have an assigned SK VAT ID, you cannot apply reverse charge. In that case, you invoice as you would for B2C — with Czech VAT (if you are a VAT payer) or without VAT (if you are a non-payer).
Do I need to include the reverse charge note on the invoice in Slovak?
No, Czech ("Daň odvede zákazník") or English ("Reverse charge") is sufficient. What matters is the reference to the relevant provision of the EU directive or the Czech VAT Act.
How often do I submit the EC sales list?
Monthly — by the 25th of the month following the month in which the supply took place. If you did not invoice any EU businesses in a given month, you do not need to submit the EC sales list.
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Useful links to official sources
- Czech Financial Administration — International cooperation and VAT
- VIES — VAT ID verification in the EU
- MOJE daně portal — electronic submissions
- Czech Financial Administration — VAT registration
- CNB — Foreign exchange market rates
- Act No. 235/2004 Coll., on VAT — Zákony pro lidi
This article serves as a general informational guide and does not constitute binding legal or tax advice. The rules for VAT and international invoicing are complex and subject to change. For advice on your specific situation, we recommend consulting a tax adviser. The information in this article is based on legislation in force as of February 2026.
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