Slovak invoices need DPH/VAT details, issue timing, and euro tax totals. Everhour supports the billing workflow behind them.
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Use this page to prepare an invoice for work, goods, or services billed to a Slovak customer or issued by a Slovakia-established supplier. The finished invoice should identify both parties, describe the supply, show dates and numbering, state the correct DPH/VAT treatment, and give the buyer clear payment details.
A Slovakia-focused invoice is useful when you need a one-off client bill, a draft for accounting review, or a consistent structure before entering the invoice into bookkeeping software. VAT registration changes whether you charge DPH/VAT. A Slovakia-established taxable person becomes a VAT payer after taxable turnover exceeds €50,000 in the previous calendar year, or from the supply that causes current-year turnover to exceed €62,500.
Act No. 222/2004 Coll. on VAT governs Slovak VAT invoices. A VAT invoice must include the supplier's name or business name, address, and VAT identification number. It must also show the recipient's name or business name, address, and VAT identification number when the supply was made under that number.
The invoice also needs a sequential invoice number, the issue date, and the supply or payment receipt date when that date is determinable and differs from the issue date. Line items should show the quantity and type of goods or the scope and type of service, taxable base for each VAT rate, unit price excluding VAT, discounts not included in that unit price, the VAT rate or exemption, and total VAT payable in euros.
Slovakia uses value added tax, called daň z pridanej hodnoty or DPH. The 2026 VAT Act sets a 23% standard rate and reduced rates of 19% and 5% for listed goods and services. Use the rate that matches the supply, and use exemption wording only when the supply qualifies.
Special VAT wording matters. VAT-exempt supplies must cite the Slovak VAT Act or EU VAT Directive provision, or state that the supply is exempt. Self-billed invoices must state vyhotovenie faktúry odberateľom, and reverse-charge invoices must state prenesenie daňovej povinnosti. Slovakia requires B2G e-invoicing for public procurement, while B2B and B2C e-invoicing are not currently mandatory in 2026.
A free invoice works for a single job, a simple repeat client, or a draft that your accountant checks before filing. It is enough when the source data is already settled: agreed scope, correct VAT treatment, confirmed client details, and a payment term that matches the contract.
A managed workflow becomes necessary when invoice amounts come from tracked time, changing rates, project budgets, and billable expenses. Everhour separates cost and billable rates, supports default per-person rates and per-project overrides, keeps dated rate changes, and prices billable work by project, member, or custom task rate. That structure keeps Slovakia invoice totals tied to the work behind them.
This content is for general information only, may not be fully up to date, and is provided without any warranty or liability.
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Start with the supplier and customer identity fields, VAT identification numbers where applicable, the sequential invoice number, and the issue date. Then verify the supply or payment date, line-item descriptions, taxable bases, VAT rate or exemption wording, and total VAT payable in euros. These fields drive both payment approval and tax review.
A Slovakia invoice uses DPH/VAT, not sales tax. Slovakia's 2026 VAT Act sets a 23% standard rate and reduced rates of 19% and 5% for listed supplies. The invoice should show the taxable base for each VAT rate and the total VAT payable in euros.
B2G e-invoicing is required for public procurement in Slovakia, and public authorities must accept EN 16931-compliant e-invoices. B2B and B2C e-invoicing are not currently mandatory in 2026. Domestic B2B e-invoicing and real-time reporting are planned from January 1, 2027.
A Slovak VAT invoice must generally be issued within 15 days from the supply of goods or services, from receiving an advance payment, or from the end of the relevant calendar month for specified exempt or cross-border supplies. Late preparation creates tax and collection problems, even when the buyer accepts the document.
For EU commercial transactions, late-payment interest becomes payable 30 calendar days after invoice receipt when the contract does not fix a payment period. Slovakia's statutory late-payment rate for January 1-June 30, 2026 is 10.15%, with €40 flat recovery-cost compensation per late invoice.
Everhour separates internal cost rates from client-facing billable rates, with default per-person rates, per-project overrides, and dated rate history. Teams can price work by project, member, or custom task rate before the invoice amount is prepared.
Everhour Billing & Invoicing converts uninvoiced billable time and expenses into client invoices. It calculates invoice amounts from time, rates, and billable expenses while excluding non-billable work, then marks included time as invoiced so it does not appear again in a later invoice.
Turn approved work, dated rates, and project pricing into invoice-ready totals. Everhour connects billable rates to tracked time, giving teams cleaner billing records before Slovakia invoices are prepared.
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