- Mandatory e-invoicing (eFaktura) for B2B and B2G transactions in Slovakia starts January 1, 2027, using structured XML via the Peppol network.
- Voluntary testing begins January 1, 2026; non-compliance can result in penalties up to EUR 100,000.
- All VAT-registered businesses must issue, and all legal entities must be able to receive, e-invoices; B2C transactions are excluded.
- Invoice data will be reported to tax authorities in near real-time, with the VAT control statement eliminated by July 1, 2030.
- Technical compliance requires updated accounting software and identification via tax numbers; cross-border e-invoicing will align with the EU ViDA initiative from July 1, 2030.
Source: regfollower.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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