Summary
- Law No. 385/2025 Z.z. (adopted 19 Dec 2025) introduces mandatory structured B2B e-invoicing and digital reporting from 1 January 2027 under a Peppol-based decentralised 5-corner model with certified “Digital Postman” (Digitálny poštár) intermediaries. [einvoicestudio.com], [kpmg.com]
- Voluntary adoption begins in Q2/May 2026; the Financial Administration has published (since 11 March 2026) the list of certified delivery-service providers and those in accreditation. [financnasprava.sk], [kpmg.com]
- Invoices must be EN 16931-compliant XML (UBL 2.1 / CII D16B); VAT ledger statements and EC Sales Lists are eliminated and the mandate extends to cross-border transactions from 1 July 2030. [kpmg.com], [einvoicestudio.com]
Source
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