For e-commerce and online retail · e-shop invoicing software

E-shop invoicing — online sales, OSS, high doc volume

Online retail brings a distinct invoicing workflow: high daily B2C order counts, a mix of domestic and cross-border customers, automatic generation from the e-shop platform, and Reverse-VAT-OSS bookkeeping for intra-EU sales above €10,000/year. Slovak online shops most often use Shoptet, WooCommerce, and Shopify — all three can push order data to an external invoicing tool. This guide shows how to invoice online sales correctly and which mistakes most often surface in a Financial Administration audit.

Industry pain points

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

Hundreds of B2C invoices a month

An e-shop with 30 orders a day = 900 invoices a month. Manual issuance isn't feasible — you need automatic integration with the e-shop platform that generates an invoice when the order completes.

02

OSS for cross-border B2C above €10K/year

Sales to individuals in other EU states have run on a single €10,000/year EU-wide threshold since 1 July 2021. Once over, you must invoice at the destination country's VAT rate — or use the One-Stop-Shop (OSS) regime.

03

Returns and refunds

A customer returns goods = credit note. With a 30% return rate in fashion and electronics, credit-note bookkeeping is heavy. Without automation you'll lose track of the accounting amounts.

04

Mix of B2C consumers and B2B firms

Some customers are firms with a VAT ID (B2B), others are individuals (B2C). The invoice needs different formatting and notices — checkout must split customers based on a provided VAT ID.

VAT specifics

Which VAT regime applies.

Reference: § 43 + OSS regime § 68a-h of Slovak VAT Act 222/2004 Coll.

Full statute: slov-lex.sk.

E-shop VAT has three layers. First: domestic sales B2C and B2B — classic 23% VAT (or 19% / 5% by product type). Second: cross-border B2C sales within the EU — since 1 July 2021 a single €10,000/year threshold applies across the whole EU for distance selling. Below the threshold you invoice at Slovak 23% VAT. Above it there are two options: a) register as a VAT payer in every country you sell into (administratively heavy), or b) use the One-Stop-Shop (OSS) regime, where destination-country rates are reported in a Slovak OSS return and Slovak VAT redistributes them. Third: cross-border B2B sales within the EU — § 43 intra-Community supply (0% VAT + notice, the customer with a valid VAT ID accounts for the tax themselves). Cross-border sales outside the EU are § 47 exports at 0% VAT. The 1FAKTURA generator handles all four with the right notices — with the e-shop platform set up correctly each customer is classified automatically from the data provided.

Sample invoice

Typical B2C order from a Slovak consumer

Classic invoice at 23% VAT — the variable symbol = order number.

ItemQtyPriceVATTotal
Summer dress model A — size M1 pc€41.0023 %€50.43
Slovak Parcel Service courier shipping1 pc€3.2523 %€4.00
Net subtotal€44.25
VAT total€10.18
Amount due€54.43

This is an indicative example. The actual line items and totals depend on the specific engagement and supply type.

Why 1FAKTURA

Built for your industry.

For an instant start, try the free generator — no signup, no waiting for confirmation emails.

Open the generator →

1FAKTURA for e-shops works on four fronts. First: bulk CSV import of orders (Shoptet, WooCommerce, Shopify export) — instead of manually invoicing 900 orders a month you upload the CSV and the generator issues 900 invoices at once. Second: automatic numbering + variable symbol = order number — no manual retyping. Third: "foreign invoice" type for cross-border B2B with the automatic § 43 notice. Fourth: credit notes for returns — on a claim you issue a credit note against the original with two clicks and refund the exact amount. UBL 2.1 XML for 2027 ships with every output — your B2B invoices are ready for mandatory e-invoicing.

Recommended plan

Which 1FAKTURA plan to pick.

Small shops with 50–200 orders a month do well on Plan Start (€0 forever) plus ad-hoc CSV imports. For mid-size shops with 200–1,000 orders a month we recommend Plan Lite — automatic import from the e-shop platform and recurring invoices. For large shops with 1,000+ orders and OSS bookkeeping, Plan Pro with REST API integration to Shoptet / WooCommerce / Shopify is the right fit.

Questions for e-commerce and online retail

Frequently asked
about invoicing in this industry.

Something missing? Email us — we answer within 4 hours on a business day.

info@1faktura.sk
When do I have to switch to the OSS regime?
+
Once you exceed €10,000 in distance sales to individuals in other EU states in a calendar year (cumulative across the EU, not per country). OSS registration is free through the Slovak Financial Administration portal. Without OSS you'd have to register as a VAT payer in every country separately — administratively unworkable.
Invoice for a Czech consumer — Slovak or Czech VAT?
+
Below the €10,000 threshold, Slovak 23% VAT. Above, Czech 21% VAT (via OSS). With a Czech customer address and a "consumer" flag, 1FAKTURA automatically applies the Czech rate from the OSS table.
How do I invoice a B2B firm in Hungary?
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§ 43 intra-Community supply — 0% VAT with the notice "VAT exemption — supply of goods to another EU Member State under § 43 of the VAT Act." The Hungarian customer with a VAT ID accounts for the tax themselves. Validate the VAT ID through VIES before issuing.
A return after 2 months — can I issue a credit note?
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Yes. A credit note is a corrective tax document referencing the original invoice. There's no strict deadline, but the tax period is the one where the correction reason arose (the return). For corrections from prior years, consult a tax advisor.
Is a PDF invoice from the Shoptet template enough?
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Until 31 Dec 2026, yes. From 1 Jan 2027, B2B invoices also need UBL 2.1 XML per Act 385/2025 Coll. — Shoptet doesn't produce it natively yet. The fix: connect Shoptet to an external invoicing tool via API, or issue B2B invoices via 1FAKTURA in parallel.
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