Slovakia is the most natural export market for a Czech OSVČ (sole trader): no language barrier, culturally close clients. The first invoice to a Slovak client still catches people out, though — suddenly there is reverse charge, VIES, the identified person and euros to deal with. The good news is that once the logic clicks, it is routine.
Two questions that decide everything
- Are you invoicing a company or a business (B2B), or an end consumer (B2C)?
- Are you registered for DPH (Czech VAT), not registered, or an identified person?
The overwhelming majority of cases are B2B services, and the rule there is simple: the place of supply is in Slovakia and your customer accounts for the VAT under the reverse charge mechanism. You invoice without VAT.
Scenario 1: you are registered for VAT
Issue the invoice without tax and add the mandatory clause "daň odvede zákazník" (the customer accounts for the tax). The invoice must carry your DIČ (tax ID) and the customer's Slovak VAT number (IČ DPH) — and you should check that number in the EU register VIES before you invoice. You then report the supply on line 21 of your VAT return and in the EC Sales List (souhrnné hlášení) under code 3.
Scenario 2: you are not registered for VAT
This is where the most common mistake hides. By supplying a service to a business in another EU country you do not become a VAT payer, but you must register as an identified person — electronically, within 15 days of the date the service was supplied. From that point on:
- you invoice Slovak businesses without VAT under reverse charge, exactly as a VAT payer would;
- for every month in which you supplied a service to the EU, you file an EC Sales List;
- domestically you stay a non-payer — you keep invoicing Czech clients without VAT and you have no right to deduct input tax.
The whole process is covered in our guide to the identified person for VAT. Registering is not optional: it is a statutory duty, and missing it carries a penalty.
Scenario 3: invoicing a consumer (B2C)
For ordinary services to an end consumer in Slovakia the place of supply is in Czechia: a VAT payer charges Czech VAT, a non-payer invoices without tax and the income counts towards the turnover for the mandatory VAT registration threshold. Exceptions — electronically supplied services and goods sold through an e-shop — have their own rules and the OSS scheme; there is more on that in Invoicing a foreign client from Czechia.
What the invoice has to contain
| Item | Note |
|---|---|
| Your details and your DIČ | An identified person uses the DIČ assigned on registration |
| The customer's VAT number (SK…) | Checked in VIES, ideally with the confirmation saved |
| "Daň odvede zákazník" | A mandatory item under reverse charge |
| Date of taxable supply (DUZP) | It also governs the exchange rate used |
| Currency and amount | EUR is fine — for your records you convert at the ČNB rate |
A few practical points
- Invoice in euros if that is what the client prefers. Slovak companies pay in EUR and an invoice in Czech crowns is an inconvenience for them. The conversion is your problem, not theirs.
- Due date and IBAN: give the account as IBAN plus BIC, ideally a euro account, so the client is not paying for an expensive conversion.
- Keep the VIES check from the invoicing date. During an inspection it is how you show the VAT number was valid at the time.
In short
An invoice to Slovakia is the simplest "foreign" invoice you will ever issue: a B2B service means reverse charge without VAT, the clause "daň odvede zákazník", a VAT number verified in VIES and an entry in the EC Sales List. Non-payers only have to watch the 15-day deadline for registering as an identified person — and leave the VIES check to their invoicing software.
Taxorio scope: Taxorio provides invoicing and income/expense records for Czech sole traders. It is not full accounting or personalised tax advice. For an unsupported or unusual case, verify the treatment with a Czech accountant or tax adviser before filing.