From 1 January 2027, Slovakia will require structured e-invoicing and digital reporting for domestic B2B and B2G transactions under Law No. 385/2025.
From 1 January 2027, mandatory electronic invoicing and digital reporting will apply to domestic B2B and B2G transactions in Slovakia. The reform is part of the wider EU “VAT in the Digital Age” (ViDA) initiative and is intended to improve tax transparency, reduce VAT fraud and automate invoice reporting.
Paper invoices and simple PDF invoices will no longer be sufficient for covered transactions. Businesses will need to issue, send, receive and archive invoices in a structured electronic format that can be processed automatically by accounting or ERP systems.
A compliant Slovak e-invoice must follow the European standard EN 16931 and is expected to use structured XML syntax, such as UBL 2.1 or UN/CEFACT CII. Scanned documents, images, Word files and ordinary PDF invoices will not qualify.
The obligation will mainly apply to:
All entities registered for VAT in Slovakia that engage in B2B transactions.
Transactions between Slovak taxable persons.
Involving public sector entities and government bodies.
Legal entities and entrepreneurs established in Slovakia must be able to receive e-invoices.
Non-VAT-registered businesses will generally not be required to issue e-invoices, but they may still need to be technically capable of receiving them if they carry out economic activity. B2C transactions are not included in the mandate at this stage.
Certain transactions will remain outside the e-invoicing obligation during the first phase:
Foreign companies that are registered for VAT in Slovakia but do not have a fixed establishment there are expected to remain temporarily excluded until 30 June 2030.
Slovakia plans to use a decentralised five-corner Peppol model. Under this model, accredited service providers, known in Slovakia as Digitálny poštár or “Digital Postmen”, will act as intermediaries.
They will be responsible for:
Secure transmission between trading partners via the Peppol network.
Structured invoice data validation against national technical specifications.
Ensuring businesses are properly onboarded to the Peppol network.
Transmitting invoice data to the Slovak Financial Administration.
Businesses will therefore need more than just the ability to create XML invoices. They will also need connectivity through a certified service provider and properly mapped invoice data in their ERP or accounting system.
The Slovak framework introduces reporting obligations for both outgoing and incoming invoices.
The supplier’s Digital Postman will generate and transmit the required tax data at or near the time of invoice issuance. The invoice must generally be issued within 15 days from the tax point during the transition period.
Data must be reported to the Financial Administration within 5 days from receipt. In practice, this reporting should be handled automatically by the contracted Digital Postman.
From 1 July 2030, the invoice issuance deadline is expected to be reduced to 10 days, in line with the EU ViDA framework.
Non-compliance may lead to significant penalties. Current guidance indicates possible fines of:
For missing, late or incorrect reporting.
For repeated violations.
Penalties may apply where an invoice is not issued as a compliant e-invoice, is not transmitted through the required channel, or where invoice data is missing, incomplete or reported late. However, the authorities may take into account obvious mistakes corrected quickly or technical failures caused by the certified service provider.
Recent guidance from the Slovak Financial Administration clarified the scope of the upcoming mandate, including who must issue and receive e-invoices, which exemptions apply, and how structured XML invoices must be exchanged and archived.
The voluntary phase is expected to start in May / June 2026. Businesses are encouraged to use this period to test their ERP systems, select a certified service provider and prepare internal processes before the mandatory go-live in January 2027.
The legal framework for mandatory e-invoicing was introduced through Law No. 385/2025, which amended the Slovak VAT Act and several related laws. This creates the basis for structured e-invoicing and digital reporting.
Accredited e-invoicing and e-reporting providers are beginning to appear in Slovakia. These providers will play a central role in the Peppol-based five-corner model and will be necessary for compliant invoice transmission and reporting.
In May 2026, Slovakia rejected a proposal to raise the VAT registration threshold from €50,000 to €83,000. This means that the current VAT registration threshold remains in place, which is relevant for determining which businesses may fall under the e-invoicing mandate.
Companies operating in Slovakia, or groups with Slovak subsidiaries or fixed establishments, should begin preparations now. Recommended steps include:
Review whether your Slovak entity, branch or fixed establishment will need to issue or receive e-invoices from 2027.
Ensure your software can generate structured XML invoices compliant with EN 16931.
Check that all mandatory VAT and Peppol data fields are available and correctly mapped.
Businesses will need a certified Peppol-based service provider to exchange invoices and report data.
Use the 2026 voluntary phase to validate invoice generation, transmission, receipt and reporting workflows.
Finance, tax and IT teams should understand the new deadlines, reporting flows and correction procedures.
Make sure business partners are aware of the upcoming requirement and can exchange invoices through the required channels.
Slovakia’s e-invoicing reform is a major step toward real-time VAT control and digital tax administration. From 1 January 2027, businesses will need to move away from paper and PDF invoices for domestic B2B and B2G transactions and adopt structured, Peppol-based e-invoicing.
The transition is not only a technical change. It affects ERP systems, invoice data quality, supplier onboarding, archiving, reporting controls and internal finance processes. Businesses that start preparing during the 2026 voluntary phase will be in a much stronger position when the mandate becomes compulsory in 2027.
With Invoice Portal, businesses can generate EN 16931-compliant invoices, connect to certified Peppol service providers and automate reporting workflows — all from a single platform.
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