Only if the customer bought the goods as a consumer, meaning for private purposes. An IČO on the invoice does not in itself exclude the right to withdraw from the contract within 14 days, because a consumer is a natural person who is not acting in the course of their business when making the purchase. However, if the customer bought the goods for business purposes, or if the purchaser was a company with legal personality, there is no statutory right of withdrawal and any return depends on your terms and conditions.
A customer enters an IČO (business identification number) and business name when placing an order because they want an invoice. A few days later, they send the goods back, saying that as a consumer they have 14 days to withdraw from the contract. The IČO on the invoice does not decide the issue by itself. A consumer is a natural person who is not acting in the course of their business when making the particular purchase. The purpose of the purchase is therefore decisive. If they bought the goods for business purposes, they have no statutory right of withdrawal. If they bought them for personal use, they have that right even with an IČO on the invoice.
The purpose of the purchase is decisive
The definition of a consumer is set out in the Civil Code (Act No. 40/1964 Zb.) and is also referred to by the Consumer Protection Act:
The following quotation is reproduced in its original language:
Spotrebiteľom je fyzická osoba, ktorá v súvislosti so spotrebiteľskou zmluvou, z nej vyplývajúcim záväzkom alebo pri obchodnej praktike nekoná v rámci svojej podnikateľskej činnosti alebo povolania.
Act No. 108/2024 Z. z. on Consumer Protection grants the right to withdraw from a distance contract within 14 days without giving a reason only to consumers (Sections 19 and 20), subject to exceptions for certain types of goods (Section 19(1)), as explained in the question how long customers have to return goods bought from an online shop. A company with legal personality is never a consumer. A sole trader may act in a business capacity for one purchase and as a consumer for another.
If a customer buys an item for both private and business use, such as a laptop, Section 52(4) does not expressly address this type of mixed-purpose purchase. Directive 2011/83/EU on Consumer Rights, on which the right of withdrawal is based, states in recital 17 that such a person should be regarded as a consumer if the business purpose does not predominate in the overall context of the contract (Directive 2011/83/EU).
How to assess an individual order
The purpose of the purchase is assessed in light of all the circumstances, rather than a single detail. A business purpose may be indicated, for example, by the type and quantity of goods (ten identical printers, professional tools), delivery to business premises, a completed IČ DPH (VAT identification number) field, or the customer’s express statement in the order that they are purchasing for business purposes. The details entered by the customer are important evidence, but do not resolve a dispute on their own. How courts approach an IČO and statements of purpose in a contract is discussed in the question buying from a private individual and consumer law.
If you reject the withdrawal and the customer turns out to be a consumer, you are denying them a statutory right (Section 4(2), letter c), of Act No. 108/2024 Z. z.). The Slovak Trade Inspection may impose a fine for such a breach ranging from 200 euros to 2 % of turnover for the preceding accounting period, capped at 200 000 euros (Section 43(1), letter a)).
How to configure your online shop
Business purchases need not pose a risk to an online shop if they are clearly distinguished from consumer sales. Helpful measures include separate provisions for business customers in the terms and conditions, a question about the purpose of the purchase in the order form, and retaining the details entered by the customer. Completing the IČO field should not automatically hide the withdrawal information, because a person buying for personal use may also enter an IČO. If you wish to offer business customers a voluntary right to return goods, specify the time limit and conditions in your terms and conditions, such as the condition of the returned goods and shipping costs.
The position in Czechia
Czechia has a similar definition. A consumer is any individual who enters into a contract with a trader outside the scope of their business activities or the independent exercise of their profession (Section 419 of Act No. 89/2012 Sb.). The withdrawal period for a distance contract is also 14 days (Section 1829(1)). Under Czech law too, the purpose of the particular purchase is decisive, rather than the identification number on the invoice alone.
We will prepare terms and conditions with separate provisions for consumers and businesses, withdrawal information and an order form through our online shop terms and conditions service, for both the Slovak and Czech markets.
This answer provides general information on the law as at 3 October 2026. It does not constitute legal services or replace an assessment of an individual case. The details of your situation may differ. Book a consultation to discuss them.
