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Slovakia Invoice Template (Faktúra): Field Reference

This is a reference layout of the details a Slovak invoice (faktúra) must contain under section 74 of Act No. 222/2004 on VAT: both parties' names, addresses and tax identification numbers, a sequential number, the issue date, the date of supply, the goods or services, the taxable amount for each rate, the unit price, the DPH rate or exemption and the total DPH in euros. Until 31 December 2026, a paper invoice or, with the customer's consent, a PDF with this content is a valid invoice. From 1 January 2027, Act No. 385/2025 changes that for most business-to-business sales: a Slovak VAT payer supplying goods or services in Slovakia to a business established in Slovakia must issue a structured electronic invoice that follows the European standard EN 16931, normally sent through a certified delivery service that also passes the invoice data to the Financial Directorate. A PDF made from this layout, or from InvoiceQuickly, will not meet that duty. It stays usable for invoices to consumers, to customers outside Slovakia and, for now, as a checklist of the data your e-invoicing software needs. It downloads as an editable HTML file.

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What This Template Includes

  • Supplier IČ DPH (VAT number) or DIČ
  • Customer IČ DPH or DIČ, where they have one
  • Date of supply or of payment received, if different from the issue date
  • Total DPH in euros
  • Exemption reference (Act 222/2004 or Directive 2006/112/EC) or "dodanie je oslobodené od dane"
  • "prenesenie daňovej povinnosti" if the customer accounts for the VAT
  • IBAN and variable symbol (variabilný symbol) for payment

How to Create Your Slovakia Invoice (Faktúra)

  1. 01

    Describe your work

    Type a plain English description of the services you provided, the client, and the amount.

  2. 02

    AI generates your invoice

    InvoiceQuickly's AI drafts the client, line items, dates, and totals for you to review before saving.

  3. 03

    Review, download, and send

    Check every detail, download the PDF, or use Pro to email the PDF directly to your client.

Recommended Payment Terms

Agree the due date (dátum splatnosti) with your customer and show it on the invoice with your IBAN and a payment reference (variabilný symbol) so the payment can be matched. If you want to add late-payment interest, confirm the current statutory terms with your adviser first.

Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.

Tax Information

Slovakia's standard DPH rate is 23%, up from 20% on 1 January 2025. Reduced rates of 19% and 5% apply to the goods and services listed in Annexes 7 and 7a of Act No. 222/2004, and 5% also covers some state-supported rental housing and supplies by registered social enterprises (section 27). Show the taxable amount for each rate, the rate applied and the total DPH in euros. An exempt supply needs a legal reference or the words "dodanie je oslobodené od dane". Invoices up to €100 including DPH can be simplified (no customer details or unit price). InvoiceQuickly applies one tax rate per invoice, copies saved tax IDs to new invoice PDFs and cannot produce EN 16931 e-invoices or connect to a delivery service.

Industry context (2026)

Act No. 385/2025 of 9 December 2025 adds e-invoicing and invoice-data reporting rules to Slovakia's VAT Act. From 1 January 2027, domestic business-to-business e-invoices must follow EN 16931 and are normally exchanged through certified delivery service providers registered by the Financial Directorate. The data is reported to the Financial Directorate within 5 days through that service, and a missed report can lead to a fine of up to €10,000, or up to €100,000 if repeated. During 2026 the system can already be used voluntarily (Slov-Lex, accessed 27 October 2026).

Worked example

Horváth Design s.r.o., a VAT-payer design studio in Bratislava, delivers a brand identity project to Tatra Café s.r.o. in Košice on 20 October 2026 (an illustrative example). Lines: logo and brand guidelines €1,800.00; 6 hours of packaging design at €60.00 = €360.00. Taxable amount €2,160.00, DPH at 23% €496.80, total €2,656.80. The invoice shows both companies' IČ DPH, a sequential number, the issue date and the date of supply, and is due by 4 November 2026 (15 days after supply). Because it is issued in 2026, a PDF with this content is valid if Tatra Café agreed to electronic invoices. The same sale on 20 January 2027 would need a structured EN 16931 e-invoice, normally sent through a certified delivery service, which also reports the data to the Financial Directorate.

Common mistakes to avoid

Planning to email PDFs after 1 January 2027

For domestic sales to Slovak businesses, a PDF will not meet the e-invoicing duty. Choose software with EN 16931 output and a certified delivery service now.

Still charging 20%

The standard rate has been 23% since 1 January 2025. The former 10% reduced rate no longer exists; the reduced rates are now 19% and 5%.

DPH shown only in a foreign currency

The total DPH payable must be stated in euros, even if you price in another currency.

Invoicing after the 15-day deadline

Count 15 days from the supply or the advance payment, not from the end of the month (except for intra-EU supplies and cross-border services).

Missing reverse-charge wording

When the customer accounts for the DPH, the invoice must say "prenesenie daňovej povinnosti".

Invoicing Tips

  • 1Issue the invoice within 15 days of the supply or of a payment received in advance. Intra-EU exempt supplies and services taxed in another EU country are due within 15 days of the end of the month.
  • 2Before 1 January 2027, check with your accounting software provider that it can issue EN 16931 e-invoices through a certified delivery service.
  • 3From 2027 you do not need the customer's consent to issue a domestic B2B e-invoice, but sending it outside a delivery service still needs their consent.
  • 4Use "prenesenie daňovej povinnosti" (reverse charge) and the customer's VAT number when the customer must account for the DPH.
  • 5Keep e-invoices for 10 years from the end of the year they relate to.

Related Resources

Frequently Asked Questions

What must a Slovak invoice include?

Both parties' names and addresses and their tax identification numbers, a sequential number, the issue date, the date of supply if different, the quantity and type of goods or extent of services, the taxable amount per rate, the unit price and discounts, the DPH rate or exemption and the total DPH in euros, plus set wording for reverse charge and special schemes.

When does e-invoicing become mandatory in Slovakia?

From 1 January 2027 under Act No. 385/2025. A VAT payer supplying goods or services in Slovakia to a business or legal entity established in Slovakia must issue a structured e-invoice under EN 16931. Exempt supplies and simplified invoices are excluded.

Is a PDF invoice still valid in Slovakia?

Until 31 December 2026, yes, if it has the required content and the customer agrees to receive electronic invoices. From 1 January 2027, a PDF does not meet the e-invoicing duty for domestic business sales, because it is not a structured format that can be processed automatically.

What are the VAT rates in Slovakia?

23% standard, with reduced rates of 19% and 5% for goods and services listed in the VAT Act's annexes. The standard rate rose from 20% to 23% on 1 January 2025.

Can InvoiceQuickly send Slovak e-invoices?

No. InvoiceQuickly produces PDF invoices only, with one tax rate and no printed tax numbers. It has no EN 16931 output and no connection to a certified delivery service.