Slovakia to Introduce Mandatory E-Invoicing for All VAT Payers from January 2027

• Slovakia will require all VAT payers to use mandatory electronic invoicing from January 1, 2027.
• Invoices must be issued exclusively in electronic form and reported in real time to the Financial Administration.
• The system initially applies to domestic transactions, expanding to cross-border EU transactions after June 30, 2030.
• Invoicing must use the Digital Post Provider system via PEPPOL BiS 3.0 in a unified XML format; PDFs will no longer be accepted.
• Electronic invoices must be issued within 15 days of supply or advance payment, and recipients must report invoice data within 5 days of receipt.

Source: krgroup.eu

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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