E-Invoicing in Slovakia
Everything you need to know about Slovak e-invoicing requirements, formats, and compliance
Electronic invoicing in Slovakia is governed by national VAT regulations as well as binding EU directives. These rules define how electronic invoices must be issued, transmitted, processed, and archived throughout their entire lifecycle. Companies operating in Slovakia are required to ensure that electronic invoices comply with legal requirements for authenticity of origin, integrity of content, and readability for the full statutory retention period. Failure to comply may lead to operational disruptions and increased tax compliance risks.
Key Milestones
2019
B2G Mandate Introduced
Electronic invoicing becomes mandatory for Business-to-Government transactions via the IS EFA platform.
2026
Transition Period Starts
Legal framework enters into force. Taxpayers may voluntarily adopt eFaktúra and test integrations with accredited Digital Postmen.
2027
Mandatory B2B e-Invoicing
All domestic B2B transactions must use structured electronic invoices with real-time reporting to the tax authority.
2030
Cross-Border Expansion
The mandate extends to intra-EU transactions. VAT control statements and recapitulative reports are replaced by real-time data exchange.
The transition is supported by the following legal acts:
VAT Act (No. 222/2004 Coll.)
Amended to codify requirements for electronic invoicing and digital reporting.
Act No. 215/2019 Coll.
Regulates B2G obligations and the operation of the guaranteed electronic invoicing platform.
EU Directive 2014/55/EU
Provides the foundation for standardized electronic public procurement, transposed into Slovak law.
VAT in the Digital Age (ViDA)
The Slovak reform is fully aligned with this EU-wide initiative for VAT digitalization.
B2G (Business-to-Government)
Already mandatory for all public authorities and their suppliers (for invoices exceeding EUR 5,000).
B2B (Business-to-Business)
Mandatory for domestic supplies of goods and services from 2027, including advance payments.
B2C (Business-to-Consumer)
Sales to final consumers are excluded from the e-invoicing mandate. Retail transactions continue to be reported via the e-Kasa system.
eFaktúra National System
Slovakia uses the national eFaktúra system for mandatory e-invoicing and real-time VAT reporting. Invoice data is transmitted via accredited service providers and delivered to the Financial Administration in real time.
Submission via Invoice Portal
Invoice Portal – eFaktúra & Peppol Integration
Our Invoice Portal enables seamless integration with Slovakia’s eFaktúra system via accredited Digital Postmen and the Peppol network. Structured invoices are validated, delivered to recipients, and reported to the tax authority in real time.
Supported Formats
UBL 2.1
Peppol BIS Billing 3.0
UN/CEFACT CII
PDF (visual copy)
Peppol BIS Billing 3.0
UN/CEFACT CII
PDF (visual copy)
Key Features
Real-time VAT Reporting
Peppol Network Delivery
Accredited Digital Postmen
Peppol Network Delivery
Accredited Digital Postmen
Are PDF or Word files considered electronic invoices?
No. From 2027 onwards, invoices in PDF or Word format will not be valid for VAT purposes.
What are the reporting timelines?
The seller must submit invoice data at the time of issuance (real time). The buyer must confirm receipt within 5 days.
What are the penalties for non-compliance?
Fines may reach up to EUR 10,000 for a first violation and up to EUR 100,000 for repeated or serious breaches.
Is buyer consent required to receive an e-invoice?
No. Once the mandate takes effect in 2027, buyer consent will no longer be required.
Slovak Financial Administration Portal
Official source for eFaktúra updates, legislation, and accredited service providers
IS EFA Developer Portal
Technical documentation, APIs, and sandbox environment for eFaktúra integration
Slov-lex Legislative Portal
Official legal texts, amendments, and regulatory acts related to e-invoicing
OpenPeppol
Information on Peppol standards, governance, and accreditation
Summary
Slovakia is completing its transition toward full digital tax transparency. From 2027, paper and PDF invoices will no longer be permitted in the B2B sector, and real-time reporting will become the standard for all VAT-registered taxpayers.
Companies should use the preparatory period (2025–2026) to adapt their ERP systems and select a reliable “Digital Postman” for Peppol integration. This will help avoid significant penalties while enabling greater automation and efficiency in accounting processes.
Need Help with E-Invoicing Compliance?
As a certified Peppol Access Point, we provide complete e-invoicing solutions for businesses across Europe. Our platform handles format conversion, real-time validation, and seamless integration with national systems.
