Key takeaways
- Slovak domestic B2B and B2G e-invoicing becomes mandatory on 1 January 2027 under Act No. 385/2025 Coll.
- VAT payers must issue EN 16931 e-invoices in Peppol BIS format through a certified Peppol provider.
- Every legal person and taxable person, including non-VAT payers, must be able to receive e-invoices from 1 January 2027.
- Invoice data is reported to the Financial Administration; penalties can reach €10,000, or €100,000 for repeated breaches.
- A penalty grace period to 30 June 2027 is proposed in a pending bill but is not yet law.
- Cross-border e-invoicing is planned from 1 July 2030 under ViDA.
In short: Slovakia makes domestic B2B and B2G e-invoicing mandatory on 1 January 2027. VAT payers must issue structured e-invoices (EN 16931, Peppol BIS) through a certified Peppol provider, and every business must be able to receive them. Invoice data is reported to the Financial Administration. A proposed penalty grace period would run to 30 June 2027.
Updated October 2026. This guide reflects the Financial Administration's eFaktúra guidance as of mid-October 2026 and the government's pending VAT bill, which has not yet been passed by parliament.
When does e-invoicing become mandatory in Slovakia?
Mandatory e-invoicing in Slovakia starts on 1 January 2027. During 2026, businesses can already send e-invoices through the new system on a voluntary basis.
The legal basis is Act No. 385/2025 Coll., which amends the Slovak VAT Act (Act No. 222/2004 Coll.). According to the Financial Administration (Finančná správa), parts of the act took effect on 1 January 2026, the e-invoicing obligations take effect on 1 January 2027, and further changes follow on 1 July 2030 (Finančná správa: eFaktúra). Parliament's Finance and Budget Committee endorsed the bill, with these effective dates, in November 2025 (NR SR Finance Committee resolution, 19 November 2025).
The Financial Administration's FAQ describes 2026 as a voluntary transition period. From 1 January 2027, in-scope invoices must be issued and delivered electronically (Financial Administration eFaktúra FAQ).
Is there a grace period until 30 June 2027?
A penalty grace period to 30 June 2027 has been proposed, but it is not yet law. The start date of 1 January 2027 would not change.
The government approved a further VAT amendment in August 2026. Slovak media report that it would waive sanctions for certain e-invoicing and digital reporting failures between 1 January and 30 June 2027, so that businesses and the tax authority can adjust their systems (Noviny.sk, 26 August 2026). According to VATupdate, the bill is Parliamentary Print No. 1454, was submitted on 27 August 2026 and was still at first reading in October 2026, with committee hearings planned for November (VATupdate, 16 October 2026).
The same reports say the relief would not cover the duty to receive e-invoices through Peppol from 1 January 2027. The bill would also drop the separate reporting of received (purchase) invoices. Treat all of this as proposed until the amendment is published in the Collection of Laws.
Who is in scope of Slovak e-invoicing?
All Slovak VAT payers must issue e-invoices for domestic B2B and B2G supplies. All legal persons and taxable persons, including those not registered for VAT, must be able to receive them.
The Financial Administration's FAQ sets out the scope (Financial Administration eFaktúra FAQ):
- Issuers: VAT payers making domestic supplies of goods and services in Slovakia, including invoices for advance payments.
- Recipients: domestic taxable persons and domestic non-taxable legal persons, such as public bodies, municipalities and associations.
- Receiving duty: every legal person and taxable person must be able to receive e-invoices from 1 January 2027, even if they are not VAT payers.
- Out of scope: B2C invoices, VAT-exempt supplies under §§ 28 to 43 and 47 of the VAT Act, simplified invoices such as eKasa receipts up to €400, and supplies within a VAT group.
What about foreign businesses registered for VAT in Slovakia?
According to the FAQ, the obligation to issue e-invoices does not apply to businesses that are not established in Slovakia and are VAT-registered under § 5 of the VAT Act. Whether such a business still needs a way to receive e-invoices depends on its status, so check with a Slovak adviser. Our Slovakia VAT manual covers registration rules for non-residents.
How does the Peppol model work in Slovakia?
Slovakia uses the Peppol network. Each business appoints a certified delivery service provider (a Peppol Access Point, called a "digitálny poštár") to send and receive invoices, and the data is also reported to the Financial Administration.
The Financial Administration is Slovakia's Peppol Authority. It accredits Access Points and sets national rules (OpenPeppol: Slovakia country profile). Providers must be accredited by OpenPeppol, be established in the EU and be entered in a register kept by the Financial Administration since 1 January 2026. The authority published its list of certified providers on 16 October 2026 (Finančná správa: eFaktúra).
This is often called a five-corner model. The supplier (corner 1) sends the invoice via its provider (corner 2) to the buyer's provider (corner 3) and the buyer (corner 4). The tax authority is the fifth corner that receives invoice data. There is no central government invoice platform: invoices travel directly over Peppol. Read more in our guide to what Peppol is.
What must be reported to the Financial Administration?
The issuer's provider reports invoice data to the Financial Administration when the invoice is issued. Under the current law, the recipient's provider must also report received invoice data within five days.
The FAQ says this reporting applies from 1 January 2027 to 30 June 2030, for invoices sent through the delivery service (Financial Administration eFaktúra FAQ). From 1 July 2030, the FAQ states that the control statement (kontrolný výkaz) and the EC sales list (súhrnný výkaz) will be abolished. As noted above, the pending bill would remove the purchase-side report.
Other rules to note:
- Deadline: the invoice must be issued and sent to the customer within 15 days of the supply or of receiving payment.
- Storage: e-invoices must be kept in XML for 10 years after the end of the calendar year.
- Input VAT: the buyer can deduct VAT only on an invoice that meets the e-invoicing rules.
- Penalties: the FAQ cites fines of up to €10,000 for failing to report or reporting incorrectly, and up to €100,000 for repeated breaches. No fine applies to an obvious error corrected at once or a proven provider failure.
What format must Slovak e-invoices use?
Slovak e-invoices must be structured XML that follows the European standard EN 16931, exchanged in the Peppol BIS Billing 3.0 format. PDFs and scans are not e-invoices.
The FAQ allows the UBL or CII syntax of EN 16931 and refers to Slovakia's Peppol Authority Specific Requirements, which identify parties by their tax number (DIČ). The Financial Administration publishes a Peppol BIS mapping spreadsheet and the SK Solution Architecture on its eFaktúra page (Finančná správa: eFaktúra). Businesses using EDIFACT must convert domestic invoices to an EN 16931 format from 1 January 2027.
How does Slovakia's mandate link to ViDA?
The 2027 mandate covers domestic transactions only. Cross-border e-invoicing is planned for 1 July 2030, in line with the EU's VAT in the Digital Age (ViDA) package.
ViDA was adopted on 11 March 2025. Its digital reporting requirements will apply to cross-border B2B transactions from 1 July 2030 (European Commission: ViDA adoption). The Financial Administration's FAQ refers to a second phase covering EU and third-country transactions from that date. See our summary of the ViDA package. Neighboring Poland is on a similar path with its KSeF system, covered in our Poland e-invoicing article.
Slovakia e-invoicing timeline
The key dates are 1 January 2027 for domestic e-invoicing and 1 July 2030 for cross-border reporting.
| Date | What happens | Status |
|---|---|---|
| 1 January 2026 | Act No. 385/2025 Coll. partly in force; provider register opens; voluntary e-invoicing possible | In force |
| 16 October 2026 | Financial Administration publishes list of certified providers | Done |
| 1 January 2027 | Mandatory domestic B2B and B2G e-invoicing and reporting; all businesses must be able to receive | In force (law) |
| 1 January to 30 June 2027 | No sanctions for certain e-invoicing and reporting failures | Proposed (Print No. 1454) |
| 1 July 2030 | Cross-border e-invoicing and reporting under ViDA; control statement and EC sales list abolished | Planned |
What should businesses do now?
With about ten weeks to go, businesses should appoint a provider, check their data and test sending and receiving before 1 January 2027. Do not rely on the grace period until it is enacted.
- Confirm your status: check whether you are a Slovak VAT payer, a non-VAT taxable person, or a non-established business registered under § 5.
- Get a DIČ: entities without a Slovak tax number need one to receive e-invoices.
- Choose a certified provider: pick a Peppol Access Point from the Financial Administration's list and authorize it.
- Map your invoice flows: separate domestic B2B and B2G invoices from B2C, exempt and cross-border ones.
- Update your ERP: produce EN 16931 invoices in Peppol BIS format, including credit notes and advance invoices.
- Test end to end: send and receive test invoices and check the reporting status.
- Brief suppliers and customers: confirm their Peppol IDs and agree how corrections are handled.
- Track the bill: follow Parliamentary Print No. 1454 through parliament in November and December 2026.
Taxually's e-invoicing API connects through Peppol and lists Slovakia among its Peppol network countries.
Sources
- Finančná správa: eFaktúra (electronic invoicing) page
- Finančné riaditeľstvo SR: eFaktúra FAQ 9/DPH/2025/IM (15 September 2026)
- NR SR Finance and Budget Committee resolution No. 282, 19 November 2025 (print 1023)
- OpenPeppol: Slovakia country profile
- European Commission: Adoption of the VAT in the Digital Age package
- Noviny.sk: New VAT rules from 2027 (26 August 2026)
- VATupdate: E-invoicing grace period set to end on 30 June 2027 under updated VAT bill
How Taxually handles this
Taxually’s e-invoicing API is a certified Peppol Access Point and connects to 39 countries from one integration, with Slovakia among its Peppol network countries. The Slovak VAT registrations and returns those invoices feed into can be handled through CrossTax on the same platform.
Related guides:
Frequently asked questions
When does e-invoicing become mandatory in Slovakia?
On 1 January 2027. From that date, Slovak VAT payers must issue structured e-invoices for domestic B2B and B2G supplies through a certified Peppol provider. Voluntary use has been possible during 2026.
Is there a grace period for Slovak e-invoicing?
A government bill (Parliamentary Print No. 1454) would waive sanctions for certain e-invoicing and reporting failures from 1 January to 30 June 2027. It had not been enacted as of October 2026, and the start date would stay 1 January 2027.
Do businesses that are not VAT payers need to receive e-invoices?
Yes. From 1 January 2027, every legal person and taxable person in Slovakia must be able to receive e-invoices, even if it is not registered for VAT. Non-VAT payers do not have to issue them.
Do foreign businesses registered for VAT in Slovakia have to issue e-invoices?
According to the Financial Administration's FAQ, the obligation does not apply to businesses not established in Slovakia that are VAT-registered under § 5 of the VAT Act. Check your receiving position with an adviser.
What format do Slovak e-invoices use?
Structured XML that follows EN 16931, in UBL or CII syntax, exchanged in Peppol BIS Billing 3.0 format with Slovak-specific rules. PDF invoices do not qualify.
Is Slovakia's e-invoicing based on Peppol?
Yes. Invoices are exchanged over Peppol through certified delivery service providers, and invoice data is reported to the Financial Administration, which is Slovakia's Peppol Authority.
Does Slovak e-invoicing cover cross-border invoices?
Not yet. The 2027 mandate covers domestic transactions only. Cross-border e-invoicing is planned from 1 July 2030 under the EU's ViDA package.
