- From January 1, 2027, all VAT payers in Slovakia must use structured XML eInvoices for B2B and B2G transactions via certified providers.
- Voluntary transition starts in early 2026; mandatory compliance begins January 2027.
- EU-wide harmonization (ViDA rules) will extend e-invoicing to intra-community B2B transactions by July 2030.
- E-invoices must be exchanged within 15 days of the tax point using approved access points and follow the Peppol BIS 3 format.
- The Financial Directorate of Slovakia will oversee accreditation and implementation; a detailed FAQ has been published.
Source: fiscal-requirements.com
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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