- From January 1, 2027, VAT payers in Slovakia must use structured XML e-invoices (EN16931/UBL) for domestic B2B and B2G transactions via certified intermediaries (“Digital Postmen”) on the Peppol network.
- All legal entities and entrepreneurs, even if not VAT-registered, must be able to receive eFaktúras; B2C invoices are excluded.
- A voluntary transition period runs from January 1, 2026 to January 1, 2027; penalties for non-compliance can reach €10,000–€100,000, but honest, promptly corrected mistakes are exempt.
- The Slovak Financial Directorate is the national Peppol Authority, accrediting service providers and overseeing the network.
- The VAT control summary report will be abolished from July 1, 2030, as invoice data will be reported automatically; cross-border e-invoicing is planned under the EU ViDA initiative around 2030.
Source: financnasprava.sk
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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