Slovakia GuideStep 03

Invoicing in Slovakia

Slovak invoices must meet specific legal requirements. Missing a required field can result in the invoice being rejected or VAT being disallowed by the tax authority.

Quick Answer

Every Slovak invoice must include your IČO (company registration number), DIČ (tax ID), and if VAT-registered, your IČ DPH (VAT number). You can invoice in any currency, but VAT amounts must be stated in EUR.

Required invoice fields
IČOCompany registration number assigned when your company is entered into the Business Register (Obchodný register).
DIČTax identification number assigned by the Tax Authority (Finančná správa). Required for all VAT purposes.
IČ DPHVAT number — only required if your company is VAT registered. Format: SK + 10 digits. Starts with "SK".
Invoice numberSequential, unique number. Must follow a consistent numbering series (e.g. 2024001, 2024002…).
Issue dateThe date the invoice was created and issued to the customer.
Due datePayment deadline. Default is 30 days in Slovakia unless otherwise agreed in the contract.
Supplier detailsYour full company name, registered address, IČO, DIČ, and IČ DPH (if applicable).
Customer detailsCustomer's full name or company name, address, and IČO (for B2B invoices).
Description of goods/servicesA clear description of what was delivered or performed — vague descriptions can trigger tax authority queries.
Amount + VAT breakdownNet amount, applicable VAT rate (23% / 5% / 0%), VAT amount in EUR, and total amount including VAT.

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