Slovakia to Mandate E-Invoicing and Digital VAT Reporting from 2027

• Slovakia will require mandatory e-invoicing and digital VAT reporting from January 1, 2027.
• The rule covers all domestic B2B and B2G transactions using structured electronic invoices (e.g., XML/EN 16931), not paper or PDF.
• It applies to all VAT-registered businesses, including sole traders, SMEs, and permanent establishments; non-VAT businesses must also be able to receive e-invoices.
• Businesses must use an accredited “Digital Postman” service under a 5-corner Peppol model, with the Slovak Tax Administration as the fifth corner.
• A voluntary testing phase started in May 2026, with a possible penalty-free grace period in early 2027; the system will expand to intra-EU cross-border transactions by July 1, 2030.

Source: rtcsuite.com

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.

---

---