What is a Slovak invoice like  and what it shall contain?

These is the very elementary information regarding the Slovak invoices.

Types of invoice

Invoice can be in paper form for as well as in electronic form

Electronic invoice is an invoice that contains data and it is issued and accepted in any electronic form. The type of form is not selected by the member state but the use of electronic form depends on the taxable entities.

Essentials of the invoice

Invoice must contain the following essentials as given below:

  1. a) name, surname of the taxable person, registered office, tax identification number, under which the goods or services were supplied,
  2. b) name and surname of the recipient of the goods and services or name of recipient of the goods or services, registered office, or address were he usually resides and tax identification number under which the goods were supplied,
  3. c) sequence number of the invoice,
  4. d) date when the goods or service was supplied or date when the payment was accepted,
  5. e) date of issue of the invoice,
  6. f) quantity and type of the supplied goods,
  7. g) tax base
  8. h) tax rate or tax exemption
  9. i) tax amount in euros that shall be paid.


resource: financnasprava.sk

Invoicing in Slovakia

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