- What the mandate introduces: From 1 January 2027, the amended Slovak VAT Act requires VAT payers to issue and receive invoices for domestic supplies of goods and services in a prescribed structured electronic format (XML under EN 16931, in UBL or CII). eInvoicing (eFaktúra) thus becomes the default invoicing system, replacing image-based PDFs or scanned documents. [financnasprava.sk]
- Who must be able to receive eInvoices: Every legal entity and every taxable person (business) must be capable of receiving eInvoices from 1 January 2027 — including sole traders, freelance professionals (lawyers, notaries, architects, artists), and independent farmers. The scope currently covers B2B and B2G transactions only; consumer (B2C) invoicing is excluded. [financnasprava.sk]
- How eInvoices are exchanged: Invoices will be sent and received via certified delivery-service providers (“Digital Postmen”), accessible through accounting software or a web/mobile app chosen by the taxpayer from the market. Businesses must be able to both send and receive, ensuring benefits like automated processing, reduced errors, secure data transfer, and EU-wide invoicing via the Peppol network. [financnasprava.sk]
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