Electronic invoicing is becoming mandatory in Slovakia for domestic transactions from 1 January 2027. <\/p>\n
For companies, this is not just a change in invoice format \u2014 it is a change in invoicing, accounting and VAT management processes that requires tools built for the new rules over the long term. The law has already been approved and is in force, voluntary testing launches during 2026, and the mandatory phase arrives on 1 January 2027. Those who start preparing their systems early will gain an advantage and avoid last-minute pressure..<\/p>\n
The Financial Administration of the Slovak Republic launched the eInvoice (eFakt\u00fara)<\/strong> project in cooperation with experts, software companies, providers of accounting systems and the business sector.<\/p>\n The goal<\/strong> is to introduce electronic invoicing that enables automated processing<\/strong> of invoices, simplifies administration and increases efficiency.<\/strong><\/p>\n The Financial Administration began implementing the system on 11 December 2025<\/strong>; nothing changes for the general public, as the obligation will apply to companies and entrepreneurs.<\/p>\n \n An electronic invoice under the new system is not just a PDF file, nor a scanned or photographed paper invoice.<\/strong><\/p>\n It is a structured file in XML format containing all mandatory data,\u00a0 invoice number, date of issue, subject of the sale, amount and recipient details,\u00a0 in a form that a computer can automatically read and process. This eliminates errors<\/strong> caused by manual re-keying of data.<\/p>\n This means that a PDF sent by e-mail is no longer sufficient under mandatory e-invoicing. PDFs can still be used in cases outside mandatory e-invoicing (e.g. B2C).<\/p>\n<\/p>\n Slovakia has chosen Peppol, <\/strong>\u00a0the European network for the secure electronic exchange of business documents between companies.\u00a0 as its official infrastructure for exchanging electronic invoices. Peppol works like a “digital post office”<\/strong> for invoices, orders and other documents.<\/p>\n Is a secure network for real-time delivery of electronic documents with guaranteed delivery.<\/p>\n Is a secure network for real-time delivery of electronic documents with guaranteed delivery.<\/p>\n Also referred to as the “Digital Postman”<\/strong> –\u00a0 through it, companies send and receive invoices via an accounting program, web or mobile application. The list of certified providers is published and regularly updated by by the Financial Administration.<\/p>\n<\/p>\n The Financial Administration of the Slovak Republic also acts as the Peppol Authority of the Slovak Republic (PASR)<\/strong> and, from 1 January 2026, maintains the register of certified providers. To be identified in the network, a Slovak Peppol identifier is used in the form 0245:TAX ID (DI\u010c).<\/p>\n<\/p>\n From 1 January 2027<\/strong>, the obligation to issue electronic invoices will apply to VAT payers for domestic transactions between taxable persons (B2B).<\/strong><\/p>\n For companies supplying goods or services to public administration (B2G)<\/strong>, e-invoicing will be mandatory, and state and public institutions will be obliged to receive and process e-invoices.<\/p>\n The obligation to receive electronic invoices<\/strong> applies to all legal entities and entrepreneurs who are taxable persons under Slovak law. According to the Financial Administration, this includes, for example:<\/p>\n To receive invoices, it is essential to contract a certified delivery service provider.<\/p>\n<\/p>\n To manage the transition to e-invoicing, it is important to understand the Slovak legal and technical framework.<\/p>\n Electronic invoicing is part of the amendment to the VAT Act. Specifically, it is Act No. 385\/2025 Coll.<\/strong>, which amends and supplements Act No. 222\/2004 Coll.<\/strong> on value added tax. The provisions concerning e-invoicing are contained in Section 76a of the VAT Act<\/strong>. Some provisions take effect from 1 January 2026, the key obligation from 1 January 2027, and a further extension from 1 July 2030.<\/p>\n Electronic invoices must be created in a structured XML format according to the Peppol BIS profile (based on EN 16931 and UBL 2.1). Under Section 76a(2)(c) of the VAT Act, the readability of the invoice in XML BIS format must be ensured. The European delivery standard that meets the requirements of Section 76a is the standard of the organisation OpenPeppol AISBL.<\/p>\n The reform also includes the electronic reporting of selected data from domestic supplies of goods and services to the Financial Administration. In the period from 1 January 2027 to 30 June 2030, VAT payers will be obliged to issue and receive invoices in the prescribed format and to report this data electronically. From 1 July 2030, the control statement and recapitulative statement<\/strong> should be gradually replaced, as invoice data will be sent to the Financial Administration automatically, almost in real time.<\/p>\n The Ministry of Finance of the Slovak Republic, in cooperation with the Financial Administration, states that sending structured invoice data is a tool for combating tax fraud, reducing the tax gap and making tax collection more efficient,<\/strong> while at the same time reducing the administrative burden<\/strong> on entrepreneurs.<\/p>\n<\/p>\n Slovakia is joining the countries that are gradually introducing mandatory electronic invoicing. The system relies on a proven European model already in use in more than twenty EU countries and other states. Thanks to the Peppol network, Slovakia is connecting to a circle of 21 European countries<\/strong>, enabling seamless cross-border invoicing.<\/strong><\/p>\n The reform is also linked to the upcoming European ViDA (VAT in the Digital Age)<\/strong> initiative, which aims to harmonise cross-border transactions and VAT reporting within the EU. This is precisely why the Slovak timeline anticipates an extension to cross-border B2B and B2G from 1 July 2030.<\/strong><\/p>\n For companies with international partners, this means that alongside the Slovak rules it is advisable to monitor reforms in other countries as well. In Belgium, for example, structured e-invoicing for domestic B2B transactions is mandatory from January 2026, which shows the direction Europe is heading.<\/p>\n<\/p>\n Although e-invoicing originated as a regulatory obligation, in practice it is an operational and strategic tool. According to the Financial Administration, its benefits<\/strong> include:<\/p>\n <\/p>\n<\/p>\n E-invoicing relies on accurate and consistent data – customers, products, VAT rates, payment terms. It is often necessary first to clean up and complete master data in the system.<\/p>\n Companies that currently issue invoices manually (Word, Excel) or via a solution that does not communicate with Peppol will have to switch to software capable of creating and receiving invoices in the Peppol BIS format. This may mean both investment and staff training.<\/p>\n Invoices for supplies made up to 31 December 2026 do not have to be electronic, even if you issue them as late as January 2027.<\/p>\n The choice of a specific certified delivery service provider is up to each entrepreneur. Several solutions meeting the technical, security and legislative conditions will be available on the market. The current list is maintained by the Financial Administration.<\/p>\n<\/p>\n The current period is ideal for planning, testing and securing the transition. We recommend:<\/p>\n Electronic invoicing is already a reality under way in Slovakia – the legislation has been approved, voluntary testing launches in 2026, and the obligation arrives on 1 January 2027. This is not merely a legal requirement but an opportunity to secure processes, speed up payments and manage financial and tax flows more efficiently.<\/p>\n At Deveho Consulting Group<\/strong>, we help companies:<\/p>\nTimeline: key dates<\/strong><\/h3>\n
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\n Date<\/strong><\/td>\n Milestone<\/strong><\/td>\n Scope<\/strong><\/td>\n<\/tr>\n<\/thead>\n\n \n 1 January 2026<\/strong><\/td>\n E-invoicing legislation takes effect<\/td>\n The register of certified delivery service providers is maintained by the Financial Administration<\/td>\n<\/tr>\n \n Q2 2026<\/strong><\/td>\n Voluntary use and testing of eInvoice<\/td>\n Companies, entrepreneurs and software developers<\/td>\n<\/tr>\n \n 1 January 2027<\/strong><\/td>\n Legislation becomes effective \u2014 mandatory e-invoicing<\/td>\n Domestic B2B and B2G transactions between taxable persons<\/td>\n<\/tr>\n \n 1 July 2030<\/strong><\/td>\n Extension to cross-border B2B and B2G within the EU<\/td>\n Gradual replacement of the control statement and recapitulative statement with automated data reporting<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Key technical elements of the Slovak solution:<\/h4>\n
1. Peppol eDelivery Network<\/strong><\/h4>\n
2. Peppol BIS format<\/strong><\/h4>\n
3. Certified delivery service provider<\/strong><\/h4>\n
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Legislative basis<\/strong><\/h4>\n
Format and readability<\/strong><\/h4>\n
Reporting and replacement of statements<\/strong><\/h4>\n
The state’s motivation<\/strong><\/h4>\n
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Data quality<\/strong><\/h4>\n
Software compatibility<\/strong><\/h4>\n
Transitional invoices<\/strong><\/h4>\n
Choosing a provider<\/strong><\/h4>\n
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