Practical and sourced: e-invoicing from 2027 and the digital postman, a sole trader's first invoice, VAT, advances, credit notes and invoicing foreign clients.
Minimum social contributions of a Slovak sole trader in 2026, the 131.34 € micro-contribution from July, insurance from the sixth month and health insurance.
Published 6 min read
How a foreigner registers a trade (živnosť) in Slovakia: which residence permit is needed, temporary protection, the trade licence and when insurance starts.
Published Updated 7 min read
What to do when a client in Slovakia does not pay: reminders, late-payment interest, the 40 € flat fee, an electronic payment order and the four-year limit.
Published 5 min read
How the Slovak PAY by square QR code on an invoice works, which payment details it carries, whether it is mandatory and how to create one for free.
Published 5 min read
Flat-rate expenses of 60 % up to 20,000 €, or actual expenses? Who cannot use the flat rate in Slovakia, which records to keep and how to decide on an example.
Published 5 min read
Who files the Slovak type B income tax return for 2026, the deadline and its extension, the 5,966.73 € personal allowance, the new 19-35 % rates and advances.
Published 5 min read
Which records a Slovak sole trader keeps with flat-rate or actual expenses, what goes into the cash book, which documents you need and how long to keep them.
Published 5 min read
A trade (živnosť) alongside a job in Slovakia: when the employer must consent, how social and health insurance work, and why you file a type B return yourself.
Published 5 min read
When the Slovak domestic reverse charge under § 69(12) applies (construction work, metals, phones), what to write on the invoice and how to report it.
Published 5 min read
How long to keep invoices under the Slovak VAT, accounting and income tax laws, whether a scan is enough and why e-invoices from 2027 are archived as XML.
Published 5 min read
How to choose a digital postman for e-invoices on the Slovak Financial Administration's portal: what to prepare, each step, what happens next and how to switch.
Published Updated 8 min read
Your first invoice as a Slovak sole trader: what it must state, how to number it, when and how to send it, how to get paid and how long to keep it.
Published Updated 7 min read
The €50,000 and €62,500 turnover thresholds, registration deadlines, voluntary registration and § 7a registration for services from and to the EU, explained.
Published Updated 7 min read
How a Slovak business invoices EU and non-EU clients: place of supply, reverse charge, § 7a registration, foreign-currency and foreign-language invoices.
Published Updated 7 min read
When a Slovak advance invoice is just a payment request, when a tax document for the payment is due, how the final invoice settles it and what changes in 2027.
Published Updated 6 min read
When to issue a credit note or debit note in Slovakia, what a corrective invoice must contain, the deadline, VAT, the control statement and e-invoices.
Published Updated 6 min read
From 1 January 2027 Slovak VAT payers must issue structured e-invoices and their business customers must be able to receive them. Scope, dates and fines.
Published Updated 10 min read
What Peppol is, who the digital postman is, how the network finds you, what UBL and EN 16931 mean and what your software does. A practical guide for businesses.
Published Updated 7 min read
Mandatory invoice details under § 74 of the Slovak VAT Act, invoices of non-VAT payers, numbering, due dates, foreign currency, credit notes and archiving.
Published Updated 10 min read
