- From January 1, 2027, electronic invoicing (eInvoice) in a structured XML format will be mandatory for VAT payers in Slovakia for domestic B2B and B2G transactions.
- eInvoice is a structured XML file (not a PDF) that can be automatically processed by accounting software, reducing manual entry and errors.
- eInvoices must be sent and received via certified digital service providers (“Digital Postmen”), and all relevant businesses must be able to both send and receive them.
- The obligation does not apply to consumer (B2C) invoices; it is only for B2B and B2G transactions.
- All legal entities and entrepreneurs subject to VAT (including freelancers, sole traders, and landlords) must be able to receive eInvoices.
Source: financnasprava.sk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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