What are Slovak Republic VAT invoice requirements?
Effective: 2004-05-01 · Authority: Financna Sprava (Financial Administration)
Slovakia's VAT Act requires invoices to include supplier and buyer VAT (DPH) identification numbers, sequential invoice number, date, goods/services description, quantity, net amount, VAT rate, and VAT amount. Slovakia mandated e-invoice reception for public sector from April 2019 and is developing B2B e-invoicing policy.
What is the Slovak IC DPH number?
IC DPH (Identifikacne cislo pre DPH) is the Slovak VAT identification number prefixed with SK. It is required on invoices between VAT-registered businesses for input VAT recovery. The IC DPH is validated through the EC VIES system for EU cross-border transactions.
Frequently Asked Questions
- Is Peppol used for Slovak public sector invoicing?
- Yes. Slovakia implemented Peppol for central government e-invoice reception following EU Directive 2014/55/EU. Suppliers to Slovak central government must use Peppol BIS Billing 3.0. Regional and local government adoption varies.
- What is the Slovak VAT standard rate?
- Slovakia applies a standard VAT rate of 20 percent and a reduced rate of 10 percent for food, medicines, accommodation, and certain other categories. The rates are set by the Slovak VAT Act and aligned with EU minimum rate requirements.
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