Invoicing abroad
Invoicing to Slovakia: VAT, reverse charge and mandatory details
To a business in Slovakia you invoice without VAT and add the reverse-charge note. Your customer accounts for the tax in Slovakia; you need their valid VAT ID for that.
This page is written for freelancers and small businesses in Germany and Austria. Pick your country below — the rules differ.
Do you charge VAT?
From Germany to a business in Slovakia: no VAT, with the reverse-charge note. The basis is § 3a Abs. 2 in Verbindung mit § 14a Abs. 1 UStG. The standard rate in Slovakia is 23 % — but your customer accounts for it, not you.
From Austria to a business in Slovakia: no VAT, with the reverse-charge note. The basis is § 3a Abs. 6 UStG 1994 in Verbindung mit Art. 196 MwStSystRL. The standard rate in Slovakia is 23 % — but your customer accounts for it, not you.
Private customers: Reverse charge never applies to consumers. Up to €10,000 in total you charge your own domestic VAT; above it you owe the destination country’s VAT and report it through the One-Stop Shop (§ 3a Abs. 5 UStG). Note the €10,000 is cumulative across the whole EU, not per country.
The sentence for the invoice
No exact wording is prescribed; the note only has to be unambiguous. This is the customary form:
Steuerschuldnerschaft des Leistungsempfängers (Reverse Charge)
Both VAT IDs belong on the invoice: yours and your customer’s. Without a valid recipient VAT ID the reverse-charge mechanism does not apply.
Do you have to report it?
Yes. The supply belongs in the recapitulative statement, with your customer’s VAT ID and the net amount — by the 25th day after the end of the reporting period. It is a report rather than a tax return, but it is forgotten regularly, and it is the most common reason a tax office asks about EU supplies.
Yes. The supply belongs in the recapitulative statement, with your customer’s VAT ID and the net amount — by the end of the following month. It is a report rather than a tax return, but it is forgotten regularly, and it is the most common reason a tax office asks about EU supplies.
Does Slovakia’s e-invoicing mandate apply to you?
Slovakia introduces a structured e-invoicing duty on 1 January 2027 — explicitly for domestic persons and domestic transactions only. Businesses not established in Slovakia remain outside it. A PDF invoice from you is fine before and after.
In short: the duty is your customer’s, not yours. You send a normal invoice; they do whatever their own system requires of them.
The most common mistake
The standard rate rose from 20 % to 23 % on 1 January 2025 — anyone working from an older source is wrong. The rate does not appear on your invoice, since you bill without VAT, but it does affect what your client is comparing.
Sources
- Finančná správa SR — https://www.financnasprava.sk/
- EU Commission — VAT rates — https://taxation-customs.ec.europa.eu/taxation/vat/vat-rates_en
Verified on 2026-09-06. VAT rates and e-invoicing timetables change several times a year — this article is general information and does not replace tax advice.