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

E‑Invoicing and E‑Reporting in Slovakia – Comprehensive 2026 Update

1. Scope of the Mandate

• Domestic B2B: All business-to-business transactions between VAT-registered persons established in Slovakia must be invoiced electronically and reported from 2027. This covers sales of goods and services where both supplier and customer are Slovak taxable persons. (Notably, B2B e-invoicing has been voluntarily available since 1 January 2026, allowing businesses to prepare for the mandate.) [pwc.com] [flick.network]
• Domestic B2G: Business-to-government invoices are also within scope. In fact, Slovakia already mandates e‑invoicing for many B2G transactions: since April 2023 the IS EFA (Informačný Systém Elektronickej Fakturácie) platform has been used for electronic invoices in public procurement, and B2G e-invoicing has been required for invoices over €5,000 to public entities. The new law integrates B2G into the overall e‑invoicing system and ensures all public authorities can receive and process e‑invoices (public bodies must accept structured e-invoices, with public contract invoices requiring a procurement reference number). Government-to-Government (G2G) invoicing is also handled via the IS EFA platform. [edicomgroup.com], [globalindi…gement.com] [snitechnology.net] [edicomgroup.com]
• Domestic B2C: Consumer (business-to-consumer) transactions are generally excluded from the e‑invoicing mandate at this stage. The use of structured e‑invoices will not be compulsory for sales to private individuals (e.g. retail sales), and traditional receipts (via Slovakia’s electronic cash register system “eKasa”) or paper invoices can continue to be used for B2C. However, simplified invoices and cash register receipts for low-value sales are subject to certain rules (see Section 7 and Section 8), and their aggregated data will still ultimately be reported for VAT purposes through existing systems or periodic tax returns. [financnasprava.sk], [vatupdate.com] [snitechnology.net], [bdo.global]
• Intra‑EU B2B (Cross‑Border within EU): **Mandatory e‑invoicing and e‑reporting will extend to cross-border B2B transactions (intra‑Community supplies and acquisitions between Slovakia and other EU member states) starting 1 July 2030. This is in line with the EU’s digital reporting requirements timeline under ViDA, which aims for harmonized electronic reporting of intra‑EU transactions by 2030. From that date, structured e‑invoices will become required for B2B supplies of goods and services across EU borders, and the data will be shared with tax authorities in near-real-time, replacing the current EC Sales List (European Sales Listing) filings. Until 2030, cross-border B2B invoices are not yet mandated to be in Slovakia’s e-invoicing system – they remain subject to existing VAT invoice rules and must still be reported via the summary EC Sales List in the interim. [edicomgroup.com], [taxadvisory.sk] [edicomgroup.com], [globalindi…gement.com] [accace.com], [bdo.global]
• Imports & Exports (Extra‑EU B2B): Cross-border B2B transactions involving non-EU countries (e.g. export sales from Slovakia to a third country business, or imports of goods/services by Slovak businesses from non-EU suppliers) are treated similarly to intra-EU B2B for purposes of the e‑invoicing mandate. These will fall under the mandatory e‑invoicing and e‑reporting requirement from July 2030 (the point at which Slovakia’s system expands to all cross-border B2B exchanges). Prior to 2030, such transactions are outside the domestic e‑invoicing platform; exports continue to be zero‑rated with traditional invoice process, and imports continue to be handled via customs declarations and VAT accounting (with relevant documents outside the e‑invoice system). After 2030, however, data on inbound and outbound cross-border B2B transactions will be captured electronically to meet EU-wide “Digital Reporting” obligations. (Note: Cross‑border B2C transactions are not addressed by this mandate; consumer sales to or from abroad will follow existing rules for e‑commerce or OSS/IOSS schemes as applicable.) [snitechnology.net], [globalindi…gement.com] [edicomgroup.com], [globalindi…gement.com]

• Self‑Billing: Yes. Self-billed invoices are included in the e‑invoicing regime. Slovakia’s VAT Act has long permitted self-billing (where the buyer issues an invoice on the supplier’s behalf with prior agreement), and under the new system these invoices must also be in the structured electronic format and reported via the platform. The law clarifies that if an invoice is issued by the customer (buyer) on behalf of the supplier, the supplier remains responsible for ensuring the invoice data is reported to the Financial Administration within 5 days (see Section 6 for details). In practice, the buyer’s certified service provider will transmit the e-invoice to the supplier and tax authority, and the supplier’s subsequent acknowledgment/receipt via the system effectively serves as the approval of the self-billed invoice. [sovos.com], [taxadvisory.sk] [sovos.com]
• Triangulation & Chain Transactions: Yes. Complex multi-party transactions (such as triangulations or chain transactions) are not exempt from e‑invoicing. Any domestic leg of a transaction involving a Slovak VAT-registered business must be e‑invoiced and reported if it falls under the mandate’s timing and scope. For example, if multiple parties in Slovakia are involved in a chain of supplies, each transaction between Slovak VAT payers requires a compliant e‑invoice and reporting. For triangulation involving an EU or third-country intermediary: once cross-border e‑invoicing is in effect (2030), the invoice issued to the Slovak buyer in a triangular deal must follow Slovak e‑invoice requirements, even if an earlier party in the chain is established outside the EU. (In other words, a Slovak business cannot escape the e‑invoicing obligation simply because an intermediate supplier is abroad.) The law also aligns the tax timing for intra‑EU supplies to facilitate these workflows – as of 2030 the VAT tax point for EU cross-border supplies and acquisitions will shift to the 10th day of the month following the transaction (shortened from the 15th) to support prompt reporting. [accace.com] [accace.com], [bdo.global]
• Special VAT Regimes: Yes. No blanket exemptions are provided for supplies under special VAT schemes (e.g. the margin scheme for travel agents or second-hand goods). If a taxable person is required to issue an invoice under any special VAT regime, that invoice must still comply with the e‑invoicing rules when the transaction falls in scope of B2B/B2G mandates. The invoice must include all legally required particulars (such as any references that indicate the special VAT treatment) in the electronic format. Notably, Slovakia does limit the use of “simplified invoices” (which omit some mandatory fields) – such invoices are permitted only for sales under €100, or retail receipts (e-kasa) up to €400. Above those small values, full e‑invoices must be issued, even for transactions under special schemes, to ensure all necessary data is reported. [snitechnology.net]

2. Taxable Persons in Scope

• “Foreign VAT payers” registered under §5 of the VAT Act (i.e. businesses with no seat or fixed establishment in Slovakia but who have a local VAT registration), and [accace.com]
• Taxable persons registered for VAT under §§7 or 7a (these typically are non-established entities or specific limited registrations, e.g. businesses identified for VAT only due to making intra-EU acquisitions or certain financial persons). [accace.com]

• B2C and small transactions: As noted, invoices to non-taxable persons (consumers) are not required to be e‑invoices, and “simplified invoices” (with reduced information) can be issued in lieu of full e‑invoices for sales under €100, or retail cash register receipts up to €400. These small or cash transactions do not have to be transmitted through the e‑invoicing system. (Data from cash registers will be captured via the e‑Kasa system and ultimately reflected in VAT returns instead.) [financnasprava.sk] [snitechnology.net] [bdo.global]
• Sensitive transactions: Certain sensitive supplies are excluded from e‑invoicing for security reasons. For example, invoices related to classified government contracts or defense and security agencies (e.g. Slovak Information Service, military intelligence) must not be issued as e‑invoices; in such cases traditional paper invoices or other appropriate forms are used. [financnasprava.sk]
• Sector-specific rules: No broad sector-based exemptions (e.g. no industry is categorically excluded from the mandate). All businesses — including SMEs, large enterprises, and public entities — must comply if they are VAT-registered and engaging in covered transactions. One notable clarification in the law is that buyers can no longer refuse electronic invoices: the prior requirement to obtain customer consent for e‑invoicing is removed (e-invoices become the default invoicing method once the law is in effect). [sovos.com] [bdo.global]
• Voluntary Participation: During 2026, taxable persons have the option to participate in a pilot/voluntary phase to adopt the new e‑invoicing system early. This allows businesses (particularly those not immediately mandated or those seeking to test their systems) to opt in before 2027. Additionally, even after 2027, businesses not yet obligated (such as foreign VAT-registered suppliers prior to 2030, or those issuing B2C invoices) may choose to use the e-invoicing system on a voluntary basis to streamline operations or meet trading partners’ demands. The Financial Administration has encouraged early adoption by providing guidance and a transitional period with no penalties in 2026. [flick.network] [taxadvisory.sk]

3. Implementation Timeline

• 1 January 2026 – Pilot/Voluntary Phase: The central e‑invoicing infrastructure and “delivery service” network (see Section 5) are made available for voluntary use by all VAT-registered businesses in 2026. During this period, companies can test issuing and receiving structured e‑invoices and adapt their systems ahead of the mandate. [taxadvisory.sk]
• 1 January 2027 – Mandatory Go-Live: Mandatory electronic invoicing and real-time digital reporting come into force for domestic B2B and B2G transactions. From this date, Slovak VAT-registered suppliers must issue, and their business/government customers must receive, all B2B/B2G invoices in the prescribed electronic format via certified channels. Each invoice’s data must be reported to the Financial Administration as it is issued (details in Section 5). Traditional paper or PDF invoices will no longer be considered valid for in-scope transactions. (Notably, as of this date electronic archiving of invoices also becomes obligatory – see Section 8.) [taxadvisory.sk], [pwc.com] [edicomgroup.com], [taxadvisory.sk]
• 1 July 2027 – Certified Transmission Requirement: By mid-2027, the use of only certified “Digital Postman” service providers for transmitting/receiving e‑invoices becomes mandatory. (This implies a 6-month transition at the start of 2027 during which businesses can continue calibrating their systems and providers finalize accreditation. After July 2027, all e‑invoices must be exchanged through a certified delivery service provider as part of the official network.) [accace.com]
• 1 July 2030 – Cross-Border Extension: Mandatory e‑invoicing and e‑reporting extend to cross-border intra-EU B2B transactions (supplies and acquisitions involving EU counterparties). At this point, the system will also cover transactions by foreign entities with Slovak VAT registrations (end of the transition period for §5/§7 registrants – see Section 2). The domestic “Kontrolný výkaz” (VAT control statement) and the EU “súhrnný výkaz” (EC Sales List) will be fully phased out from mid-2030, since the new system will automatically capture the necessary data from e‑invoices and digital reports. [edicomgroup.com], [taxadvisory.sk] [accace.com] [globalindi…gement.com], [financnasprava.sk]

4. Technical & Functional Requirements

5. Transmission & Workflow

• “Real-time” for suppliers: Suppliers must send the invoice data to the Financial Administration essentially at the time of issuance (immediately upon issuing the invoice). The law permits at latest sending by the statutory invoice issuance deadline (which is generally 15 days from the taxable supply, to be shortened to 10 days in 2030). In practice, compliant software will trigger the reporting automatically when the invoice is generated. [sovos.com] [taxadvisory.sk], [accace.com]
• T + 5 days for buyers: Customers (invoice recipients) must report the data from received e‑invoices within 5 days of receipt. This so-called buyer side reporting is also automated by the system – when the buyer’s Digital Postman receives the invoice, it will notify the tax authority or prompt the buyer’s system to acknowledge receipt within five days. This requirement ensures that the tax authority can cross-match sales and purchase records quickly (and detect any unreported invoices). [sovos.com] [financnasprava.sk], [sovos.com]
• Self-billing timeline: In a self-billing scenario, where the customer issues the invoice, the law also effectively imposes a 5-day reporting window for the supplier on whose behalf the invoice was issued. (This aligns with the buyer-side requirement above – essentially, the supplier, as “recipient” of a self-billed invoice, would need to acknowledge/report it within 5 days of receiving it via the system.) [taxadvisory.sk]
• Periodic summaries: The Slovak system prioritizes transaction-by-transaction reporting over periodic summaries. No monthly or quarterly invoice listing is required for e‑invoiced transactions, since each invoice is individually reported in near-real-time. However, certain transactions that are outside the e‑invoice system (e.g. retail cash sales, simplified invoices, some exempt supplies) will still be aggregated and reported via periodic VAT returns or existing systems until 2030. By July 2030, even intra-EU transactions will be reported per invoice, enabling elimination of monthly/quarterly summary filings (the control statement and EU sales list). [bdo.global] [financnasprava.sk]

6. Self‑Billing

7. Triangulation & Special Scenarios

• Triangulation Transactions (Three-Party Cross-Border Trades): Triangulation typically involves a chain of successive supplies among three parties in different countries for a single movement of goods. Under the Slovak system, triangulation involving a Slovak VAT-registered business will be subject to e‑invoicing/reporting requirements for the portion of the transaction that involves the Slovak entity. In practice, this means that whenever a Slovak business is the seller or buyer in a multi-party transaction, the invoice it issues or receives must comply with the e‑invoicing mandate (if the transaction is within Slovakia or, after 2030, within the EU). For example, if a Slovak company is the final recipient in a triangular deal where the first supplier and intermediate buyer are abroad, the invoice issued to the Slovak company (for the movement of goods into Slovakia) will need to be an e‑invoice compliant with Slovak rules once cross-border e‑invoicing is in effect. The law specifically notes that in a triangular scenario where the “first buyer” is from a third country (non-EU), the invoice to the Slovak recipient must follow Slovak VAT Act requirements, including the e‑invoicing obligations. This ensures that even complex chains cannot be used to circumvent domestic reporting – any taxable supply received by a Slovak business will be captured. [accace.com]
• Chain Transactions (Multiple Domestic Parties): In chain transactions entirely within Slovakia (e.g. A sells to B, then B resells to C, with goods passing directly from A to C), each invoice between Slovak VAT payers must be electronic and reported. There is no special exemption for chain transactions; they are treated as successive domestic B2B supplies. Each supplier in the chain (A’s sale to B, and B’s sale to C) must issue a compliant e‑invoice to their customer and report it. The timeline and deadlines (real-time reporting) apply to each of those invoices individually. The system will allow the tax authority to cross-link such chain transactions if needed (via matching of invoice references, etc.), improving transparency across supply chains.
• Cross-Border Reverse Charge Scenarios: For cross-border services or other reverse-charge situations (where a foreign supplier does not charge VAT and the Slovak recipient must self-account for VAT), these transactions will fall under the e‑reporting mandate once cross-border phase is active (from 2030). At that point, both the outbound invoice (if issued by a Slovak supplier to an EU customer) and the inbound transaction (if a Slovak buyer acquires services/goods from an EU supplier) will be reported digitally. The new system is intended to replace the current summary reporting: data on cross-border EU supplies and purchases will be shared automatically, eliminating the need for separate EC Sales Listings. Until 2030, reverse-charge scenarios continue to be handled via existing mechanisms (e.g. the Slovak buyer must still create accounting documents for any required self-charge of VAT, and report these via the VAT return and control statement, rather than through the e‑invoice system). [globalindi…gement.com], [bdo.global]
• Zero-Rated & Exempt Supplies: Domestic transactions that are VAT-exempt or zero-rated are generally still subject to the e‑invoicing obligation if an invoice is issued (for example, a VAT-exempt supply to another business must be e‑invoiced, just with the appropriate “VAT exempt” indication in the data). However, there are simplified reporting rules for some of these cases. According to the proposed framework, certain wholly-exempt domestic supplies may be excluded from the real-time reporting requirement. Also, as noted above, sales recorded via electronic cash registers (e.g. typical retail sales which are often VAT-exempt or include VAT but to consumers) and sales documented by simplified invoices will not each be individually reported; instead their aggregated totals will be accounted for through periodic VAT returns. This ensures that the e‑reporting system focuses on the most critical transactions (B2B and high-value invoices) while simpler transactions are handled by existing systems. Importantly, if a taxpayer chooses to issue a full e‑invoice even for a transaction that could be treated as simplified (for instance, a B2C sale where the customer requests a VAT invoice), then that e‑invoice would be sent through the system like any other. [snitechnology.net] [bdo.global]
• Local Nuances: The Slovak implementation includes some unique local provisions. For example, as mentioned, summary invoices (consolidated invoices for periodic or multiple supplies) will be abolished – businesses can no longer issue a single summary invoice covering numerous transactions over a period (e.g. a monthly summary invoice for utility bills or rentals). Instead, each supply must be invoiced (and e‑reported) separately or on a monthly basis at minimum. This change ensures more granular, timely reporting of each transaction. Additionally, the deadline for issuing invoices will be shortened from 15 days to 10 days as of 1 July 2030, as part of aligning with “real-time” reporting – this means a supplier must issue (and report) an invoice within 10 days of the taxable supply (down from the current 15-day rule). The law also contains anti-fraud measures tied to reporting compliance: for instance, starting 2030, failure to timely report an intra-EU supply will result in loss of the VAT exemption for that supply (the transaction would be treated as taxable). This creates a strong incentive to comply with the new reporting deadlines in special scenarios like cross-border trades. [accace.com] [accace.com], [bdo.global]

8. Archiving & Retention

9. Penalties & Enforcement

• Failure to issue an invoice in the required electronic form, or to transmit the invoice data as required, can result in a penalty of up to €10,000 for a first-time or occasional offense. This could apply to scenarios such as continuing to use paper/PDF invoices for B2B transactions after 2027, or not routing invoices via a certified provider, or neglecting to send the data to the tax authority on time. [snitechnology.net]
• Repeated or serious breaches (e.g. systematic non-compliance) can incur fines up to €100,000. This elevated penalty can be applied if the offense is repeated or if the omission is deemed intentional/grossly negligent. [snitechnology.net]
• Late reporting or data errors: If invoice data are reported past the deadline or contain inaccuracies, penalties may also apply (up to the same €10k/€100k limits). However, the law provides for leniency in cases of minor errors or technical glitches – if a mistake is clearly unintentional and is corrected without delay, or if a certified provider’s system outage caused a delay which is resolved promptly, no fine will be imposed. This encourages taxpayers to fix issues immediately once identified. [financnasprava.sk], [financnasprava.sk]
• Apart from financial fines, a significant punitive measure involves the VAT treatment of unreported sales. Starting **July 2030, if a taxpayer fails to properly report a cross-border supply of goods within the EU, they will lose the right to apply the VAT exemption (zero rate) for that intra‑EU supply. In practice, this means that not reporting the details of an EU sale could lead to that sale being treated as taxable (with Slovak VAT due on it) instead of zero-rated. Similarly, from 2027, a Slovak buyer cannot legally claim an input-VAT deduction on an incoming invoice that was not issued as a compliant e‑invoice. These provisions create strong incentives for both suppliers and customers to use the e‑invoicing system – failing to do so not only risks fines but also tax consequences (denial of VAT recovery or zero-rating). [accace.com] [taxadvisory.sk], [bdo.global]
• Platform misuse or data tampering: The certified “Digital Postmen” are also regulated entities – they must ensure proper functioning of the system. Any attempt to bypass the system or tamper with invoices can trigger enforcement action. While specifics are in the law, businesses should assume that issuing fake or fraudulent invoices, altering invoice data after issuance, or failing to maintain secure records will carry penalties consistent with existing tax fraud and bookkeeping offenses.

10. Pre‑Filled VAT Returns

11. Impact on SMEs and Startups

• No SME Exemption, but Existing Thresholds Apply: There is no special turnover threshold to exempt SMEs from mandatory e‑invoicing – if a business is required to be VAT-registered (standard threshold in Slovakia is €49,790 annual turnover), it falls under the e‑invoice mandate. Very small businesses below the VAT registration threshold (and thus not registered) remain outside the system, but they also cannot charge VAT. So essentially any SME that is a VAT payer must adopt e‑invoicing, regardless of size. Unlike some countries, Slovakia is not staggering the rollout by company size – 2027 is the go-live for all domestic VAT payers, giving SMEs the same deadline as large companies. On the positive side, a universal mandate avoids competitive disadvantages for compliant SMEs and encourages broad digitalization. [bdo.global] [taxadvisory.sk]
• Simplified Regimes for Small Transactions: To ease the burden on businesses (often smaller retailers) dealing with many low-value transactions, the law continues to allow “simplified invoices” or receipts for small sales. As noted, invoices under €100 and cash register receipts up to €400 do not have to be handled through the e‑invoicing platform. These can be considered part of a simplified regime for micro-transactions. However, this is transaction-based relief rather than an exemption by entity size; it primarily benefits small shops or businesses handling low-value sales. SMEs engaged primarily in B2B transactions above these low thresholds will still need full e‑invoicing capabilities. [snitechnology.net]
• Voluntary Adoption & Phased Approach: The year-long voluntary phase in 2026 is particularly beneficial for SMEs and startups, as it provides extra time to prepare and adjust before e‑invoicing becomes compulsory. Smaller companies are encouraged to participate early, allowing them to test their systems in a lower-risk environment and iron out issues. This phased approach, along with the 6-month transition for using certified delivery services (until mid-2027), mitigates the impact on businesses that may need more time to adapt. [taxadvisory.sk]
• Cost of Compliance: SMEs will need to invest in updating or acquiring appropriate software or services to issue and receive e‑invoices. Many small businesses currently issue invoices via basic software or even manually; these processes will need to be upgraded to produce EN 16931-compliant XML invoices. For some, this could involve updating their accounting or ERP systems, or subscribing to an e‑invoicing service provided by a certified vendor. There may be costs for software updates, integration, and possibly transaction fees from service providers. The law’s requirement to use accredited intermediaries ensures a secure system but also means businesses might have to pay for a certified “postman” service if their current software doesn’t support Peppol exchanges. [flick.network]
• Administrative Burden vs Simplification: In the short term, SMEs face an increased administrative burden to implement the new system – e.g. training staff, changing invoice workflows, ensuring reliable internet and IT support, and maintaining digital archives. However, in the medium to long term the reform is expected to reduce administrative overhead. By automating invoice processing and reporting, SMEs can save time on monthly/quarterly VAT compliance (no more compiling control statements or manual sale/purchase ledger summaries). Accounting processes like invoice entry and reconciliation will be faster and less error-prone, which can particularly benefit small businesses with limited administrative staff. Moreover, the tax authority’s access to data means less frequent ad-hoc information requests or audits for invoice verification. [pwc.com], [bdo.global]
• Cash-Flow and Compliance Effects: Real-time reporting could lead to faster detection of errors or omissions, allowing SMEs to correct issues promptly and avoid large penalties down the line. Over time, the Financial Administration’s improved oversight might also translate into faster VAT refund processing and fewer lengthy audits, improving cash-flow certainty for compliant businesses (though this is an anticipated benefit; it is not yet formalized). On the other hand, SMEs must be mindful that failing to comply (e.g. missing a report or using an improper invoice format) can result in denied VAT deductions or adjustments, which would adversely affect cash flow. For example, if a small business mistakenly pays VAT on a purchase invoice that wasn’t properly reported, it may not be able to reclaim that VAT until the issue is resolved. [bdo.global], [accace.com]
• Digitalization and Market Impacts: The mandate is expected to accelerate digitalization among Slovak businesses, including SMEs. This could spur innovation in fintech and business software tailored to small business needs (as providers compete to offer affordable, user-friendly e‑invoicing solutions). Early adopters may gain efficiencies in invoicing and bookkeeping that improve their competitiveness. On the flip side, businesses that rely on manual or outdated invoicing processes will need to modernize, which could be challenging for those with limited IT resources. Connectivity and interoperability will also be critical – SMEs will have to ensure their chosen software or provider can communicate via Peppol and handle the required data. The good news is that Slovakia’s use of open EU standards (Peppol, EN 16931) means a wide range of compliant solutions should be available, including some tailored for SMEs, minimizing custom IT development needs. [basware.com], [basware.com]
• Support for SMEs: The Slovak authorities have recognized the importance of supporting smaller businesses through this transition. The Financial Directorate has been offering guidance, FAQs, and even dedicated webinars for SMEs to educate them on how to prepare for e‑invoicing. While there are no direct subsidies or tax breaks announced specifically for e‑invoicing costs, the government’s messaging emphasizes that the long-term benefits (automation, reduced errors, less paperwork) will outweigh the upfront costs, even for small firms. Additionally, by making the system compatible with existing international standards, SMEs can leverage solutions and service providers that operate in multiple countries, potentially lowering costs through competition and scale. As 2027 approaches, it’s expected that more low-cost or even free e‑invoicing tools (possibly including a basic government-provided interface) will become available to micro-entrepreneurs to ensure no one is left behind. [info-efaktura.sk], [info-efaktura.sk] [financnasprava.sk], [financnasprava.sk]

12. Official References

• Legislation: The legal basis is the amendment to the VAT Act (Law No. 222/2004 Coll.) approved in late 2025. This amendment (commonly cited as part of Act No. 385/2025 Coll.) incorporates e‑invoicing and digital reporting obligations into national law. It aligns Slovak law with EU Directive 2014/55/EU (on electronic invoicing in public procurement) and anticipates the forthcoming EU directives under the VAT in the Digital Age package. The full text of the amended VAT Act and its implementing regulation (detailing technical e‑invoice requirements) are published on the official Slov-Lex legal portal and the Finance Ministry’s website. [taxadvisory.sk], [bdo.global] [edicomgroup.com]
• Government & Tax Authority Publications: The Ministry of Finance of the Slovak Republic and the Financial Directorate (Finančné riaditeľstvo) have released public materials to guide businesses. Notably, a detailed FAQ document (“Najčastejšie otázky a odpovede k eFaktúre”, document 9/DPH/2025) was published in December 2025 on the Financial Administration’s website. This official FAQ addresses the definition of e‑invoices, scope (confirming B2B/B2G only, not B2C), how the “Digital Postman” system works, exceptions (e.g. for state security), and compliance obligations (including penalties). The Financial Administration also maintains an informational portal (e.g. the “eFaktúra” section on financnasprava.sk, and the dedicated site https://www.info-efaktura.sk), where official announcements, technical guidelines, and user instructions are provided. This includes sections for technical documentation, certification requirements for service providers, and educational webinars for businesses (including SMEs). Taxpayers are encouraged to refer to these official sources for up-to-date instructions, technical specs, and contact points for support. [sovos.com] [financnasprava.sk] [info-efaktura.sk], [info-efaktura.sk]
• Technical Specifications: Detailed technical standards (such as schema definitions for the e‑invoice format, code lists, and API specifications for connecting to the Peppol network) are expected to be issued via a “generally binding regulation of the Ministry of Finance” in advance of the 2027 launch. This will likely outline the use of the Peppol BIS 3.0 UBL format and any Slovak-specific extensions or business rules. (As of this writing, draft technical documentation is being developed in consultation with industry; providers and software developers are preparing for certification in 2026.) [pwc.com] [accace.com]
• External Newsletters and Analysis: Professional services firms and technology providers have published analyses that summarize and interpret the Slovak e‑invoicing framework. These can be useful to understand practical implications:
  • PwC Slovakia Tax News (15 Aug 2025): Announced the 2027 e‑invoicing mandate and summarized key obligations for businesses (e.g. requirement to issue/receive structured e‑invoices for domestic B2B/B2G). [pwc.com]
  • Sovos Compliance Update (15 Dec 2025): Reported the Parliamentary approval of the e‑invoicing law and highlighted important details such as scope (including self-employed persons and landlords), the combined e‑invoicing + e‑reporting model, and the real-time reporting timelines. [sovos.com], [sovos.com]
  • BDO Indirect Tax News (2025): Provided an overview of pending VAT changes, confirming the e‑invoicing rollout schedule (2027 domestic, 2030 cross-border) and describing exceptions (e.g. for simplified invoices and certain export scenarios), as well as planned changes to invoice deadlines and the VAT return process. [bdo.global], [bdo.global]
  • SNI (August 2025) and EDICOM (May 2025) articles: Offered early summaries of the mandate, including specifics like the 10-year archiving requirement, €10k/€100k penalties, required use of UBL/CII formats, and the inclusion of prepayments, VAT group transactions, etc., in the mandate. [snitechnology.net], [snitechnology.net]
  • Accace News Flash (Nov 2025): Detailed the phased implementation and practical changes (e.g. introduction of the delivery service concept in 2026, elimination of summary invoices, new data fields, and penalty provisions). [accace.com], [accace.com]
  • Basware Compliance Brief (2025): Summarized Slovakia’s e‑invoicing compliance, noting archival rules (10-year retention, flexibility in storage location with access for authorities) and distinguishing B2G versus B2B aspects. [basware.com], [basware.com]
  • Numerous other advisories (Deloitte, Rödl & Partner, Mazars, etc.) and EU sources (European Commission eInvoicing Country Factsheet) are available, providing additional confirmation of these requirements. [vatupdate.com]

13. Summary

• 1 January 2026: Voluntary adoption phase begins – e‑invoicing platform and “Digital Postman” services available for testing and early use. [taxadvisory.sk]
• 1 January 2027: Mandate takes effect – electronic invoicing and real-time reporting become mandatory for all domestic B2B and B2G transactions between Slovak VAT taxpayers. From this date, only structured e‑invoices are considered valid for in-scope transactions. [taxadvisory.sk] [edicomgroup.com]
• 1 July 2027: Certification requirement – only accredited delivery service providers may be used for transmitting e‑invoices (all businesses should have onboarded with a certified Peppol access point by this date). [accace.com]
• 1 July 2030: Expanded scope – mandatory e‑invoicing and e‑reporting extends to cross-border (intra‑EU) B2B transactions, and corresponding VAT control statements and EU sales listings are abolished. New invoice deadlines (10 days) and cross-border risk measures (e.g. linkage of intra-EU VAT exemption to reporting compliance) also take effect. [globalindi…gement.com], [financnasprava.sk] [accace.com], [accace.com]