Briefing document & Podcast: E-Invoicing and E-Reporting in Slovakia

SUMMARY

Executive Summary: Slovakia is implementing a phased approach to mandatory electronic invoicing (e-invoicing) and real-time electronic reporting (e-reporting) for VAT, aiming to modernize tax administration, combat VAT fraud, and reduce the VAT gap. B2G e-invoicing is already mandated (since 2019). B2B mandates are coming in 2027 for domestic transactions and 2030 for cross-border transactions. The system leverages the Peppol network and EN 16931 standards. Significant penalties exist for non-compliance.

1. Scope and Current Status:

B2G (Business-to-Government): Already mandatory since 2019, requiring Slovak public authorities to accept electronic invoices from suppliers via the IS EFA platform. “Slovak public authorities have been required to accept electronic invoices from suppliers via the IS EFA platform since 2019, based on Act No. 215/2019.”
B2B (Business-to-Business):Domestic: Mandatory starting January 1, 2027, for all VAT-registered taxpayers in Slovakia.
Cross-Border: Mandatory starting July 1, 2030, including intra-EU transactions.
B2C (Business-to-Consumer): Generally excluded from the mandatory e-invoicing mandate, though sales reporting may still be required.

2. Implementation Timeline:

2017-2019: B2G e-invoicing mandate introduction.
2022-2024: Preparatory phase for B2B e-invoicing, including consultations and draft legislation.
January 1, 2027: Mandatory B2B e-invoicing and e-reporting for domestic transactions. “From this date, all VAT-registered taxpayers in Slovakia must issue and receive their domestic invoices in a structured electronic format, and report each invoice’s data in real time to the Financial Administration.”
July 1, 2030: Mandatory e-invoicing and reporting extend to cross-border transactions.

3. Transactions in Scope:

B2G: Already in scope.
Domestic B2B: In scope from 2027. Includes advance payments.
Cross-Border B2B: In scope from 2030.
B2C: Generally excluded from mandatory e-invoicing. “Sales to consumers (B2C) are excluded from the mandatory e-invoicing mandate.” However, sales may still be reported via existing cash register systems or the new e-reporting system. Simplified invoices / receipts can still be used for sales under €100, or up to €400 if using an electronic cash register receipt.

4. Taxable Persons in Scope:

“All VAT payers” in Slovakia, including domestic companies, Slovak-established branches, and foreign entities with a Slovak VAT registration. “The e-invoicing mandate will apply to ‘all VAT payers’ in Slovakia.”

5. Data to Be Provided (Invoice Content):

All data elements required by the VAT Act for an invoice, including: seller and buyer VAT numbers, invoice date, supply date, description of goods/services, quantity, price, VAT rate, VAT amount, and total amount.
Data from both issued and received invoices must be reported. “Businesses will need to report data from both issued and received invoices.”
Businesses must report data from both issued and received invoices.

6. Format of E-Invoices:

Must conform to the European e-invoicing standard EN 16931.
Acceptable formats: UBL 2.1 (Universal Business Language) and UN/CEFACT Cross-Industry Invoice (CII) syntax, in structured XML formats. “Acceptable formats include structured XML formats like UBL 2.1 (Universal Business Language) and UN/CEFACT Cross-Industry Invoice (CII) syntax.”
Non-compliant formats (e.g., PDF or Word) will not be valid invoices.

7. E-Reporting Process & Deadlines:

Real-Time Submission: Invoice data must be sent to tax authorities at the time of issuance (continuous transaction control). “When a supplier issues an invoice, the invoice data must be sent to the tax authorities at the time of issuance (effectively in real time).”
Customer Acknowledgment: Buyers must report/acknowledge received invoice data within 5 days of receipt. “Specifically, buyers must report/acknowledge the received invoice data within 5 days of receipt.”
Invoices are transmitted through certified delivery service providers, using a “5-corner” model via the Peppol network. “The system will be decentralized, using a “5-corner” model via the Peppol network, with certified e-invoicing service providers facilitating the exchange and reporting of invoices.”
Businesses must store electronic invoices for 10 years.

8. The 5-Corner Model and Peppol:

Decentralized approach using the Peppol network.
The Slovakian Financial Administration acts as the national Peppol Authority.
Certified e-invoicing service providers (access points) handle invoice exchange and reporting.
These providers validate invoices, deliver them to buyers, and simultaneously send a copy of the data to the tax authority in real-time.

9. Penalties for Non-Compliance:

Fines up to €10,000 for a first offense, and up to €100,000 for repeat or serious offenses. “Non-compliance may be fined up to €10,000 for a first offense, and up to €100,000 for repeat or serious offenses.”
Non-compliant invoices will not be considered valid tax invoices for VAT purposes.

10. Pre-Filled VAT Returns:

Slovakia plans to introduce pre-filled VAT return forms using e-invoice data, but this is not yet operational. “As of the latest information in 2025, no pre-populated VAT return is provided yet.”

11. Official Resources & Legal References:

Ministry of Finance of the Slovak Republic and the Financial Administration oversee implementation.
The VAT Act (No. 222/2004 Coll.) is being amended.
Existing Act No. 215/2019 covers the B2G e-invoicing obligation.

12. EU Context:

Slovakia’s reforms align with the EU’s VAT in the Digital Age (ViDA) initiative. “Slovakia is proactively extending this to domestic trade earlier, to reduce its VAT fraud gap and modernize ahead of the deadline.”

Key Takeaways:

Slovakia is committed to a comprehensive e-invoicing and e-reporting system.
Businesses must prepare for significant changes to invoicing processes and systems.
Compliance will be critical to avoid substantial penalties.
The transition aligns with EU-wide efforts to modernize VAT systems.

INDEPTH ANALYSIS

Scope & Current Status: Slovakia is moving towards a comprehensive electronic invoicing (e-invoicing) and real-time electronic reporting (e-reporting) system for VAT. Business-to-Government (B2G) e-invoicing has already been mandated – since 2019, Slovak public authorities must accept electronic invoices from suppliers via the state IS EFA platform (with pilots from 2017). Business-to-Business (B2B) and Business-to-Consumer (B2C) e-invoicing are currently not mandatory (B2B invoicing is voluntary at present). However, Slovakia’s government (Ministry of Finance and Financial Administration) is enacting legal changes (amending the VAT Act No. 222/2004) to impose mandatory e-invoicing and digital VAT reporting in the coming years, in alignment with the EU’s VAT in the Digital Age (ViDA) initiative. The new system is known as “eFaktúra” and is under development. [vatupdate.com], [ec.europa.eu] [ec.europa.eu] [edicomgroup.com], [taxnews.ey.com] [fiscal-req…ements.com]

Implementation Timeline: The rollout is phased, covering past developments, upcoming mandates, and future expansion:

2017–2019 (B2G Mandate): Slovakia introduced e-invoicing for public procurement. A law effective 1 August 2019 (Act No. 215/2019 on Guaranteed E-Invoicing and the Central Economic System) requires all central and sub-central public authorities to accept EU-standard electronic invoices. Use of the national platform IS EFA (Informačný Systém Elektronickej Fakturácie) became compulsory for suppliers in B2G deals, aligning with the European e-invoicing standard EN 16931. (In practice, the B2G system was phased in, with initial adoption starting July 2017 and full rollout by end of 2024.) This established the base for G2G and B2G e-invoicing in Slovakia. [ec.europa.eu], [ec.europa.eu] [vatupdate.com] [ec.europa.eu]
2022–2024 (Preparatory Phase): Initial plans for B2B e-invoicing began in January 2022 with a proposed voluntary system, but the mandatory rollout was postponed at that time. Momentum picked up in late 2024: in December 2024 the government published preliminary information on mandating B2B e-invoicing and real-time reporting, and launched a public consultation (opened 18 Dec 2024, closed 31 Jan 2025). By mid-2025, the Ministry of Finance held stakeholder conferences (June 2025) and prepared draft legislation. A draft amendment to the VAT Act was released for consultation in July 2025, and in October 2025 the draft law was formally submitted to Parliament for approval. Adoption of the amendment is expected by end of 2025, giving businesses time in 2026 to adapt systems. [edicomgroup.com] [ec.europa.eu] [vatupdate.com] [unifiedpostgroup.com], [unifiedpostgroup.com] [sovos.com]
January 1, 2027 (B2B Mandate Begins): Mandatory B2B e-invoicing and e-reporting go into effect for domestic transactions starting 1 January 2027. From this date, all VAT-registered taxpayers in Slovakia must issue and receive their domestic invoices in a structured electronic format, and report each invoice’s data in real time to the Financial Administration. This requirement covers business-to-business invoices for goods and services within Slovakia, including advance payments. Only invoices that meet the e-invoice standards (see below) will be legally valid after this date. The same law introduces continuous electronic reporting of those invoices (often called “continuous transaction control”), meaning invoice data must be transmitted to tax authorities as the invoices are issued. (Notably, B2G e-invoicing remains in force; public entities will also be required to process e-invoices and in public tenders invoices must reference the public procurement contract number.) [edicomgroup.com], [sovos.com] [edicomgroup.com], [unifiedpostgroup.com] [snitechnology.net] [edicomgroup.com], [taxnews.ey.com]
July 1, 2030 (Cross-Border Expansion): Mandatory e-invoicing and reporting will extend to cross-border transactions by 1 July 2030. This is in line with EU ViDA requirements for intra-EU trade. From that point, intra-Community B2B invoices (sales to EU customers or purchases from EU suppliers) must also be issued in the structured electronic format and reported in real-time, just like domestic ones. The same 2030 date is expected to apply to all cross-border transactions (likely including exports/imports outside the EU as well). At this stage, Slovakia plans to abolish the current VAT summary reports (e.g. domestic “control statements” and EU sales listings) since real-time data will replace those compliance filings. [edicomgroup.com], [sovos.com] [edicomgroup.com], [taxnews.ey.com] [sovos.com]

(Beyond 2030, Slovakia will be fully aligned with the EU’s digital reporting requirements, which anticipate an EU-wide system of e-invoicing and data exchange. The phased approach – 2027 for domestic, 2030 for cross-border – gives a transition period for businesses and aligns with the EU timeline.)

Transactions in Scope: The mandate covers all major transaction types except consumer sales, as follows:

B2G (Business-to-Gov’t): Already in scope – Electronic invoicing is required for all invoices issued to public sector bodies in Slovakia. This has been the case since the late 2010s, and currently all government contracting authorities must receive e-invoices via the IS EFA system. Both domestic and foreign suppliers to Slovak public entities are included in this B2G requirement (foreign companies must use e-invoices when billing Slovak authorities as well). There is no separate real-time “reporting” for B2G invoices beyond the e-invoice submission itself (i.e. sending the e-invoice to the government platform fulfills the requirement). [vatupdate.com], [ec.europa.eu] [vatupdate.com]
Domestic B2B: In scope from 2027 – All business-to-business transactions within Slovakia (where the place of supply is Slovakia) will require e-invoicing and e-reporting. All VAT-registered persons established in Slovakia will be obliged to issue their sales invoices electronically and report them, and likewise to receive purchase invoices electronically. This includes VAT groups and all forms of taxable entities. (It is expected that foreign companies registered for VAT in Slovakia will also have to comply for their Slovak transactions, ensuring no loopholes in domestic trade.) Notably, transactions between businesses (B2B) are the primary focus of the mandate. This covers standard invoices for goods and services, and also advance invoices/prepayment invoices, which explicitly fall under the e-invoicing rules as well. [edicomgroup.com], [unifiedpostgroup.com] [vatupdate.com] [snitechnology.net]
Cross-Border B2B: In scope from 2030 – Intra-EU B2B transactions (sales and purchases across EU borders) will come into scope by July 1, 2030. At that time, a Slovak company selling to another EU country will have to issue the invoice electronically and the data will be reported to Slovak tax authorities (and likely shared EU-wide), mirroring the ViDA model. Likewise, invoices received from EU suppliers will need to be reported. Other cross-border transactions (such as exports to non-EU customers) are expected to be treated similarly under the “all cross-border” rule from 2030. In practice, this means the Slovak e-invoicing system will eventually capture all invoices issued by Slovak VAT payers, whether the customer is domestic or foreign. [edicomgroup.com], [sovos.com] [edicomgroup.com], [taxnews.ey.com] [sovos.com]
B2C (Business-to-Consumer): Not mandated (limited scope) – Sales to consumers are excluded from mandatory e-invoicing in Slovakia’s plan. Businesses can continue to issue paper or simplified receipts to non-taxable customers. In fact, Slovak retailers already use the “e-Kasa” online cash register system to electronically report retail sales to the Financial Administration, so B2C cash transactions are covered by that separate system. Under the new law, simplified invoices / receipts can still be used for sales under €100, or up to €400 if using an electronic cash register receipt. This means small over-the-counter sales don’t require a full structured invoice. For larger B2C transactions (e.g. a car sale to a consumer), while there is no legal mandate to provide the invoice in the structured format to the customer, the supplier may still need to report the sale’s data (it’s expected that such invoices, if issued by a VAT-registered business, will have to be reported electronically). In summary, consumers are not forced to receive e-invoices, but businesses must report B2C sales through either cash register reporting or (for higher amounts) through the new e-reporting system. [ec.europa.eu], [vatupdate.com] [snitechnology.net]

Taxable Persons in Scope: The obligation will apply to “all VAT payers” in Slovakia – i.e. all businesses or persons registered for VAT under Slovak law. This includes domestic companies and Slovak-established branches, as well as foreign entities that have a Slovak VAT registration. There is no exemption for size or sector: even small businesses that are VAT-registered will have to comply (though very small businesses below the VAT registration threshold are out of scope since they do not have to register or issue VAT invoices at all). Public sector entities themselves also have obligations: they must be able to receive and process e-invoices, and government agencies exchanging invoices (G2G) do so electronically via IS EFA. Additionally, in the context of public contracts, invoices are required to include specific data like the public procurement contract reference number to facilitate tracking. [edicomgroup.com] [snitechnology.net]

Data to Be Provided (Invoice Content): All data elements required by the VAT Act for an invoice must be present and transmitted. In practice, this means each e-invoice must contain the full set of information currently mandated for VAT invoices (seller and buyer VAT numbers, invoice date, supply date, description of goods/services, quantity, price, VAT rate, VAT amount, total amount, etc., as well as any special indicators like reverse charge wording if applicable). The Slovak VAT Act’s draft amendment defines an “electronic invoice” as any document that meets all formal invoice requirements per the VAT law and is issued, sent, and received in a structured electronic format allowing automatic electronic processing, compliant with the European standard. In other words, to qualify, an invoice must not only contain all the usual VAT fields, but also be in the correct format (see below) so that it can be processed without manual intervention. [ec.europa.eu]

Furthermore, businesses will need to report data from both issued and received invoices. This means when you issue a sales invoice, you send its data to the tax authority, and similarly when you receive an invoice from a supplier, you must transmit the relevant data (likely an acknowledgment/confirmation of receipt) into the system. The reporting covers essentially the invoice’s content: all key fields of the invoice will be made available to the Financial Administration. There is no separate “summary” of transactions to file; each invoice is reported individually. The goal is to give authorities a transaction-level view to cross-check VAT declarations. Indeed, once fully implemented, the system will replace existing VAT control statements by providing tax authorities line-by-line invoice data in real time. [kpmg.com], [unifiedpostgroup.com] [sovos.com]

Format of E-Invoices: Slovakia’s system will use a standardized electronic invoice format to ensure interoperability. E-invoices must conform to the European e-invoicing standard EN 16931 (as required by EU Directive 2014/55/EU for public procurement). This standard defines the core data model of an invoice. In practice, Slovakia will allow e-invoices in structured XML formats following EN 16931 – specifically the UBL 2.1 (Universal Business Language) or UN/CEFACT Cross-Industry Invoice (CII) syntax, which are recognized implementations of the standard. These formats are machine-readable and ensure all required fields are in a consistent structure. Invoices issued in any other format (e.g. PDF or Word documents) will not count as valid invoices after the mandate kicks in. The system is designed for fully automated, system-to-system transmission, meaning data flows from the seller’s ERP to the buyer’s system through the platform without manual re-keying. [snitechnology.net] [snitechnology.net], [ec.europa.eu] [edicomgroup.com], [unifiedpostgroup.com] [edicomgroup.com]

To facilitate this, Slovakia is adopting a decentralized “5-corner” model using the Peppol network. The Financial Administration will act as the national Peppol Authority overseeing the framework. Certified e-invoicing service providers (access points) will be accredited to handle the exchange of invoices between trading parties and to relay the data to the tax authority. This model is similar to the approach in some other EU countries, where instead of a single government portal for uploading invoices, businesses can choose a certified private platform (or their own if certified) to send/receive invoices via a standardized network (Peppol). All such exchanges must still adhere to the Slovak requirements: the providers will ensure the invoice is validated (correct format), deliver it to the buyer, and simultaneously send a copy of the data to the tax authority in real time. Peppol BIS 3.0 (a specific UBL message profile) is expected to be used as the format, with a Slovak Core Invoice Usage Specification if needed to cover national specifics. [edicomgroup.com] [edicomgroup.com], [sovos.com] [sovos.com] [ec.europa.eu], [ec.europa.eu]

E-Reporting Process & Deadlines: The electronic reporting (e-reporting) is essentially built into the invoicing process. Key aspects of the process include:

Real-Time Submission: When a supplier issues an invoice, the invoice data must be sent to the tax authorities at the time of issuance (effectively in real time). The new system requires that as soon as an invoice is generated, its structured data is transmitted via the certified platform to the Financial Administration. This is often referred to as “continuous transaction control” or real-time invoice reporting. In practice, the transmission will likely occur instantaneously or within seconds/minutes of invoice issuance, as the process will be automated by the e-invoicing software. [snitechnology.net]
Customer Acknowledgment: The recipient of the invoice (the buyer) also has a reporting obligation – they must confirm receipt of the invoice (or at least ensure the invoice is recorded on their side) within a short timeframe. Specifically, buyers must report/acknowledge the received invoice data within 5 days of receipt. This rule is designed to close the loop: it allows tax authorities to match each reported sale with a reported purchase and ensures that any discrepancies (like an invoice a seller reports but the buyer doesn’t, or vice-versa) are flagged promptly. The 5-day window gives the buyer a brief period to reconcile or dispute any invoice if needed before the data is considered final. [snitechnology.net]
Near Real-Time Tax Data: Because of the above two points, the tax authority will have a near real-time ledger of all B2B invoices. This will dramatically change compliance: authorities can cross-verify VAT declarations against actual invoices and detect fraud (e.g. missing trader or fake invoices) much earlier. It also means that periodic VAT filings can be simplified in the future. In fact, Slovakia plans to eliminate certain monthly/quarterly VAT reports (like the control statement that details domestic invoices, and the EC Sales List for EU trade) by 2030, since those will be redundant. [edicomgroup.com], [unifiedpostgroup.com] [sovos.com]
Transmission Platform: As mentioned, invoices are not sent directly to a government portal for approval, but through certified delivery service providers that integrate the reporting. These providers will perform checks (format validation, identity verification via e-signatures or secure channels, timestamping) and automatically forward the data to the Financial Directorate’s systems. This setup ensures the authenticity and integrity of each invoice (meeting the tax law requirement that invoices be stored and transmitted securely) without the need for the tax authority to pre-approve each invoice. Notably, although no prior authorization by the tax office is needed to issue an invoice, the system’s design effectively means the tax office receives a copy instantly. [sovos.com], [snitechnology.net]
Storage and Archiving: Businesses will be required to store electronic invoices for 10 years in a compliant manner (this aligns with existing VAT record-keeping rules). The structured format must be preserved so that the invoices remain readable and verifiable over the retention period. The data reported can also be used by the tax authority to pre-fill or cross-check records. [snitechnology.net]
No Change for B2C Process: For B2C transactions not subject to e-invoicing, businesses will continue to use cash registers (eKasa) or paper invoices, and those sales will be reported via existing mechanisms (immediate cash register data upload for cash sales, or via periodic VAT returns for any invoice-based B2C sale). The new real-time reporting system is primarily aimed at B2B flows, which are the main source of VAT revenue and fraud gap.

Penalties for Non-Compliance: The legislation introduces significant fines to ensure compliance. Failing to issue an invoice electronically, not transmitting the invoice data as required, or any attempt to bypass the system can trigger penalties. According to the proposal, non-compliance may be fined up to €10,000 for a first offense, and up to €100,000 for repeat or serious offenses. These penalties underscore that the mandate is an obligation, not just a guideline. For example, if a company were to issue paper invoices without reporting them, or delay sending the data, the tax authority could impose these fines. Enforcement details will likely be clarified in the VAT Act amendment, but the high penalty ceiling (comparable to other EU e-invoicing regimes) is meant to encourage full participation. In addition to financial penalties, an invoice that is not issued in the required format will simply not be considered a valid tax invoice for VAT purposes – meaning the customer might lose the right to deduct VAT on it, which further incentivizes businesses to comply. [snitechnology.net] [edicomgroup.com]

Companies should also be aware that compliance obligations fall on both sides of the transaction. A supplier who fails to send e-invoices in real time can be penalized, and a buyer who fails to acknowledge or report purchase invoices within 5 days could likewise face sanctions. The tax authority will almost certainly use the incoming data to identify delinquent taxpayers (for instance, if a pattern of missing reports or rejections is seen). Over time, continuous reporting should reduce the need for heavy audits, but also means mistakes or omissions will be visible to the authorities immediately.

E-Invoice Format & Reporting Summary: In effect, from 2027 onward, businesses in Slovakia must conduct their invoicing as follows: All invoices for domestic B2B transactions must be created in a standardized XML format (EN 16931-compliant) and exchanged through an accredited digital system. At the moment of issuing each invoice, its data is sent to the tax authority, and the buyer must similarly confirm the invoice in the system within a few days. Paper invoices or unstructured formats will no longer suffice. By 2030, this process will also apply to cross-border invoices. The overarching aims are to combat VAT fraud, close the VAT gap, and modernize tax administration by catching errors/inconsistencies early. [snitechnology.net] [edicomgroup.com], [edicomgroup.com] [edicomgroup.com]

Pre-Filled VAT Returns: One of the expected benefits of the e-invoicing data is the potential for pre-filled tax returns. Slovak authorities have indicated plans to leverage the real-time invoice data to streamline VAT compliance for taxpayers. In fact, as part of the eFaktúra project, the government aims to introduce pre-filled VAT return forms for taxpayers, using the invoice data it collects. This means the tax authority would prepare draft VAT declarations (with sales and purchase figures already calculated from the e-invoices submitted) which businesses can then verify and submit. Such a system is not yet operational, but it’s on the roadmap as Slovakia enhances its electronic tax services. As of the latest information in 2025, no pre-populated VAT return is provided yet – taxpayers must still file their VAT returns manually. However, once the e-invoicing and reporting is fully implemented and stabilized, we can expect the Financial Administration to gradually roll out features like pre-filled VAT returns and integrated online ledgers, similar to what some other EU countries (e.g. Italy) have done with e-invoice data. In addition, Slovakia is introducing measures like QR codes on invoices (for easier data capture) in 2024, which also support the goal of automation and accuracy in tax reporting. [fiscal-req…ements.com]

Official Resources & Legal References: The move to mandatory e-invoicing in Slovakia is grounded in formal legal acts and official strategies:

The Ministry of Finance of the Slovak Republic and the Financial Administration (tax authority) are the bodies overseeing the implementation. They have released information and held consultations (e.g. the MoF’s public briefing in June 2025) to involve stakeholders in the transition. [ec.europa.eu] [vatupdate.com]
The legal framework is being added to the VAT Act (No. 222/2004 Coll.). A draft amendment aligning with EU Council’s ViDA plan was published and submitted to Parliament in 2025. Once passed (expected by end of 2025), this will codify the requirements starting 2027. Tax advisors (EY, KPMG) note that the amendment requires taxpayers “to generate and receive invoices in a standardized e-format, and report data from issued and received e-invoices for domestic transactions”. [edicomgroup.com], [sovos.com] [kpmg.com]
The existing Act No. 215/2019 Z.z. covers the B2G e-invoicing obligation and established the IS EFA platform. For reference, that Act transposed the EU Directive 2014/55 on e-invoicing in public procurement into Slovak law. Going forward, IS EFA will be replaced or upgraded to the new Peppol-based system by 2027. [ec.europa.eu], [ec.europa.eu] [ec.europa.eu], [vatupdate.com]
The Slovak government’s legislative portal (Slov-lex) provides the text of laws and draft proposals. For example, the draft law LP/2025/396 (2025 draft e-invoicing amendment) was published via Slov-lex for consultation. Similarly, official regulation and guidance will be published by the Financial Administration on their website (financnasprava.sk). [sovos.com]
EU Context: Slovakia’s reforms tie into EU-wide changes. The EU’s ViDA initiative (pending final EU legislation by 2025) will require all member states to adopt e-invoicing for cross-border transactions by 2028–2030. Slovakia is proactively extending this to domestic trade earlier, to reduce its VAT fraud gap and modernize ahead of the deadline. The use of European standards (EN 16931, Peppol) ensures compatibility with cross-border systems and other countries’ systems. [taxnews.ey.com], [taxnews.ey.com] [taxnews.ey.com] [edicomgroup.com], [snitechnology.net]

In conclusion, Slovakia’s e-invoicing and e-reporting mandate will cover all domestic B2B invoices by 2027, and all B2B invoices (domestic and cross-border) by 2030, with B2G already in place. Taxable businesses will need to issue invoices electronically in a prescribed format and report them in real-time to the authorities. Transactions subject to the mandate include B2G and B2B supplies of goods and services (including domestic and cross-border EU supplies), while taxable persons in scope include all VAT-registered entities in Slovakia (with consumers and truly small transactions largely out of scope of e-invoicing). Data to be provided encompasses the full invoice details in a structured form, transmitted via certified channels at the time of transaction. Deadlines for reporting are essentially immediate (at issuance for sellers, within 5 days for buyers) to achieve a continuous reporting flow. Penalties for non-compliance are stringent (up to €10,000 for first offenses and up to €100,000 for repeat violations), reflecting the importance of compliance. The formats used will adhere to EU standards (EN 16931 XML, e.g. UBL/CII) and leverage the Peppol network for exchange. As for pre-filled VAT returns, Slovakia is expected to introduce them as a later phase of this digital tax reform (using the e-invoice data to populate tax returns), but as of now no pre-filled VAT return system is active. Businesses should prepare for these changes by updating their invoicing systems, possibly integrating with a certified e-invoicing provider, and monitoring further guidance from Slovak authorities as the 2027 deadline approaches. Official information can be found through the Ministry of Finance and Financial Administration releases, as well as the text of the forthcoming VAT Act amendment on e-invoicing. All these measures put Slovakia on track to a fully digital invoicing era, aimed at enhancing compliance and reducing administrative burdens in the long run. [snitechnology.net] [snitechnology.net], [sovos.com] [fiscal-req…ements.com] [sovos.com], [ec.europa.eu]

Sources:

Slovak Ministry of Finance – Preliminary information on mandatory e-invoicing (Dec 2024). [taxnews.ey.com], [ec.europa.eu]
EU Commission eInvoicing Factsheet 2025 – Slovakia (overview of mandates and plans). [ec.europa.eu], [ec.europa.eu]
VATupdate – “eInvoicing in Slovakia” (Aug 2025). [vatupdate.com], [vatupdate.com]
EDICOM Report – Mandatory B2B e-Invoicing by 2027 (May 2025). [edicomgroup.com], [edicomgroup.com]
Sovos Update – Draft law submitted to Parliament (Oct 2025). [sovos.com], [sovos.com]
SNI Technology – Slovakia E-Invoice Mandate 2027 summary (Nov 2025). [snitechnology.net], [snitechnology.net]
EY Global Tax Alert – “Slovakia’s VAT digitization on the horizon” (Jan 2025). [taxnews.ey.com], [taxnews.ey.com]
KPMG TaxNewsFlash – Mandatory e-invoicing proposal (Jan 2025). [kpmg.com]
Unifiedpost – Slovakia’s e-invoicing journey (Aug 2025). [unifiedpostgroup.com], [unifiedpostgroup.com]
Fiscal Solutions – eFaktúra and pre-filled returns (June 2024). [fiscal-req…ements.com]