Slovakia Refines Mandatory E-Invoicing Reform: Draft LP/2026/282 Eases Buyer-Side Obligations and Adds a Soft-Landing Period

• Legislative process LP/2026/282 (submitted 27 May 2026 on Slov-Lex) refines the e-invoicing law adopted in December 2025, preserving the 1 January 2027 launch of mandatory structured B2B/B2G e-invoicing. [vatupdate.com], [vatupdate.com]
• Buyer-side reporting obligations are proposed to be deferred from 1 January 2027 to 1 July 2030, plus a penalty-free grace period from 1 January to 31 March 2027. [vatupdate.com]
• The core model remains: Peppol-based 5-corner architecture, EN 16931 XML, certified “Digital Postmen” as service providers, and alignment with EU ViDA (VAT ledger statements to be replaced by 2030). [vatupdate.com], [kpmg.com]

Article

Submitted on 27 May 2026 on the Slov-Lex portal, draft LP/2026/282 introduces targeted refinements to Slovakia’s mandatory e-invoicing and digital reporting framework adopted by Parliament in December 2025. The reform sits within the broader EU ViDA initiative and aims to modernise VAT collection while combating fraud. [vatupdate.com], [vatupdate.com] [vatupdate.com]

What stays the same — mandatory issuance and receipt of structured EN 16931-compliant XML invoices, using certified service providers known as“Digital Postmen”, with domestic B2B/B2G mandatory from 1 January 2027 and cross-border + full ViDA alignment from 1 July 2030. B2C transactions stay out of scope. [vatupdate.com], [kpmg.com] [vatupdate.com]

What changes under LP/2026/282:

• Buyer-side reporting deferral: The obligation for buyers to report data from received invoices is postponed from 1 January 2027 to 1 July 2030 — a significant compliance relief during rollout. [vatupdate.com]
• Soft-landing period: A penalty-free grace period from 1 January to 31 March 2027 is proposed. [vatupdate.com]
• End-state: VAT control statements (KV DPH) and EU sales lists will be eliminated from 1 July 2030, when e-invoicing also becomes a substantive condition for input VAT deduction. [kpmg.com]

Voluntary testing has been possible from early 2026, and the Slovak Financial Administration publishes a regularly updated list of certified providers (OpenPeppol AISBL accredited). Multinationals should accelerate provider selection and ERP integration testing now. [kpmg.com]

External links

• Slov-Lex – LP/2026/282
• Financial Administration – e-Invoicing portal (EN)
• VATupdate – LP/2026/282 analysis