Mandatory E-Invoicing from 1 January 2027

• From 1 January 2027, all Slovak VAT-registered businesses and fixed establishments (including sole traders) must issue and receive structured XML invoices compliant with EN 16931 for domestic B2B and B2G transactions, as part of the EU’s ViDA initiative. [kpmg.com], [vatupdate.com]
• Invoices will be exchanged through certified “Digital Postman” service providers via the Peppol network; PDFs and scanned images will no longer qualify, and XML must be archived in original format for 10 years. [fiscal-req…ements.com], [vatupdate.com]
• Foreign VAT-registered businesses without a local establishment are exempt from 2027 to June 2030; the mandate extends to cross-border transactions from 1 July 2030, when VAT ledger statements and EU sales lists are eliminated. [fiscal-req…ements.com], [kpmg.com]

Article: The Slovak Parliament approved the enabling law on 9 December 2025, aligning with EU Directive 2025/516 (ViDA). A voluntary transition phase began in 2026 for testing and software updates. The Financial Administration publishes and regularly updates a list of certified (OpenPeppol AISBL) providers. Sources: KPMG US TaxNewsFlash, Fiscal Solutions, VATupdate.

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