Invoicing for craftsmen — small trades, B2C, seasonal work
Small craftsmen, micro sole traders and self-employed make up the largest group of Slovak entrepreneurs by count, yet with the simplest invoicing agenda. Typically a sale to a private individual (B2C), an occasional B2B job for a company, seasonal turnover swings (especially in construction, gardening, auto service) and most often non-VAT-payer — turnover stays below the €50,000 12-month threshold. Despite the simplicity, there are concrete invoicing mistakes the Slovak tax office catches at audit and penalises. This guide shows how to invoice a small craftsman business correctly and when to consider voluntary VAT registration.
What you wrestle with daily.
Four concrete problems almost everyone in this industry hits. You'll find a fix for each below — or the full set in the 1FAKTURA cloud product.
01
Ad-hoc invoices for B2C individuals
A carpenter / plumber / hairdresser issues 5–15 invoices a month, mostly to individuals. Manual calculations, manual numbering, risk of duplicate numbers — which the tax office happily flags during an audit.
02
Seasonal turnover swings
A gardener earns 80 % of the annual turnover from March to September. From an accounting standpoint that is fine, but cash flow is uneven and the seasonal records pile up.
03
Travel and material expenses
A plumber drives to repair a bathroom — invoices labour + material + travel. Common mistake: lumping everything into one line without a breakdown, which complicates both bookkeeping and liability insurance.
04
VAT threshold turnover
A craftsman approaches €50,000 turnover over 12 months. If they cross it, they must register as a VAT payer within 20 days. Without turnover tracking it is easy to miss → penalties and VAT back-payment.
Which VAT regime applies.
Reference: § 4 of Slovak VAT Act (registration) + § 27 (rates)
Full statute: slov-lex.sk.
Small craftsmen are typically non-VAT-payers — with turnover below €50,000 over the last 12 calendar months, they are not required to register. The invoice is at 0 % VAT (effectively no VAT columns), with the note „I am not a VAT payer“ (or „Invoice without VAT under § 4 of the Slovak VAT Act“). With voluntary registration, they invoice at 23 % VAT as normal payers — advantageous with a high B2B share (clients can deduct VAT, so the net price is their real cost) and with VAT-charged input costs (you can claim VAT back). For construction craftsmen who are VAT payers, § 69(12)(a) applies — mandatory reverse charge between VAT payers. Sales to private individuals (B2C) are always at 23 % VAT if you are a VAT payer. If you exceed the €50,000 threshold, you must file a registration application within 20 days — you become a VAT payer from the first day of the following month. After registration, you must retroactively account for VAT from the day you should have been registered — a frequent source of trouble when discovered late.
Invoice for a kitchen renovation for a private individual (non-VAT-payer)
No VAT columns — note „I am not a VAT payer“.
| Item | Qty | Price | VAT | Total |
|---|---|---|---|---|
| Removal of old kitchen units | 1 h | €18.00 | 0 % | €18.00 |
| Installation of new kitchen units (40 hours) | 1 h | €22.00 | 0 % | €22.00 |
| Materials (anchors, connectors, silicone) | 1 set | €85.00 | 0 % | €85.00 |
| Travel (3 days × 35 km × €0.30) | 1 pcs | €31.50 | 0 % | €31.50 |
| Net subtotal | €156.50 | |||
| VAT total | €0.00 | |||
| Amount due | €156.50 | |||
This is an indicative example. The actual line items and totals depend on the specific engagement and supply type.
Built for your industry.
For an instant start, try the free generator — no signup, no waiting for confirmation emails.
Open the generator →1FAKTURA for craftsmen solves four everyday problems. First: ad-hoc invoicing without registration — issue an invoice in 1 minute from the phone after the job, the client gets it by e-mail. Second: automatic numbering + the same supplier details on every invoice — no manual copying from last month. Third: a „no-VAT invoice“ template automatically drops VAT columns and adds „I am not a VAT payer“ — the generator keeps you in the right regime. Fourth: turnover tracking — if you approach the €50,000 threshold the generator warns you (in the full 1FAKTURA, not the free generator). UBL 2.1 XML for 2027 — Slovak Act 385/2025 Coll. does not impose the obligation on non-VAT-payers, but the format is available if you register later or if a B2B client prefers it.
Which 1FAKTURA plan to pick.
A small craftsman with 5–20 invoices a month fits Plan Start (€0 forever) — usable lifelong while staying a non-VAT-payer with a relatively low turnover. Larger craftsmen with 20–50 invoices a month should consider Plan Lite — adding VAT threshold tracking and Pohoda / Money S3 exports. Craftsmen working B2B in construction with trickier reverse-charge calls will benefit from our free reverse-charge checker before every larger job.
Frequently asked
about invoicing in this industry.
Something missing? Email us — we answer within 4 hours on a business day.
info@1faktura.skShould I register as a VAT payer voluntarily?+
Materials and travel — invoice them separately or in one line?+
I lost attendance seasonally — can I catch up turnover in one month?+
Customer identity — must I verify it before invoicing?+
What numbering should a small craftsman use?+
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Issue a Slovak invoice in 1 minute — PDF and UBL XML, no signup required.
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