- Mandatory e-Invoicing Implementation: Slovakia will implement a mandatory VAT e-invoicing regime starting January 1, 2027, requiring all VAT-registered taxable persons to issue and receive structured electronic invoices for domestic B2B and B2G transactions, reporting data via the IS eFaktúra system.
- Key Features of the New System: Invoices will be exchanged in a structured XML format aligned with EN 16931, routed through certified service providers known as “Digital Postmen.” The system emphasizes that e-invoices must be machine-readable XML files, excluding PDFs or scanned images, and a transitional period from January 1, 2026, allows voluntary usage before the mandatory deadline.
- Timeline and EU Alignment: The e-invoicing initiative is part of the EU’s VAT in the Digital Age (ViDA) reforms, with a transitional phase for testing in 2026 and plans for further expansion to intra-EU B2B invoicing by July 2030, replacing existing VAT reporting methods. Businesses are encouraged to prepare and stabilize their processes ahead of the January 2027 launch.
Source: rtcsuite.com
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Briefing document & Podcast: E-Invoicing and E-Reporting in Slovakia – VATupdate
Slovakia publishes an e-invoicing FAQ
- Slovakia’s Financial Administration has released an FAQ document to guide businesses on the upcoming e-invoicing mandate, which will require domestic taxpayers to adopt e-invoicing and reporting starting January 1, 2027, and extend to cross-border transactions on July 1, 2030.
- All VAT-registered businesses, including self-employed individuals and landlords, will be required to issue and receive e-invoices through accredited service providers known as Digital Postmen (DP), utilizing a decentralized system via the Peppol network, with a transitional period for voluntary testing starting on January 1, 2026.
- The FAQs clarify that the mandate applies to B2B and B2G transactions, excludes B2C transactions, and outlines compliance details including invoice issuance deadlines, reporting requirements, error correction procedures, and penalties for non-compliance, while stating that certain administrative burdens will be reduced after July 1, 2030.
Source Pagero
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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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