- Slovakia’s August 2026 eFaktúra FAQ clarifies VAT coding, Peppol handling, and special invoicing cases ahead of mandatory domestic e-invoicing on Jan. 1, 2027.
- An e-invoice is considered issued only when sent or made available to the customer within the legal 15-day deadline, not when created internally.
- If Peppol delivery fails, the supplier may send the XML invoice by email with customer consent, and the recipient can still claim input VAT deduction if legal conditions are met.
- VAT group transactions are outside VAT and need no mandatory invoice or Peppol exchange; voluntary Peppol use requires specific DIČ formatting and VAT category O.
- The FAQ also confirms rules for factoring and self-billing, and details VAT/Peppol category mappings based on the legal VAT treatment, not just whether the amount is zero.
Source: regfollower.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.
Latest Posts in "Slovakia"
- Slovakia Updates Mandatory e-Invoicing FAQ for 2027 VAT Compliance
- Slovakia Financial Administration Hosts First E-Invoicing Conference Ahead of 2027 Mandate
- Slovakia Updates eFaktúra Guidance Ahead of January 2027 Mandate
- Slovakia Updates e-Invoicing FAQ with VAT and Reporting Rules
- Slovakia Expands eInvoice Preparation Ahead of 2027 Mandate
