- Slovakia is implementing mandatory e-invoicing for B2B and B2G transactions via the Peppol network from January 1, 2027, with B2G no longer using the EFA proposal.
- Recipients must be ready to receive e-invoices via Peppol, identified by their tax ID (DIČ); senders fulfill their obligation by submitting to the delivery service even if the recipient fails to connect.
- Corrective invoices, self-billing, archiving rules, and penalties (up to €10,000 for non-compliance, higher for repeated issues, with exceptions for prompt correction or service provider failure) are also clarified.
Source Thomson Reuters
Briefing document & Podcast: E-Invoicing and E-Reporting in Slovakia – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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