- Slovakia will introduce mandatory e-invoicing and digital VAT reporting from January 1, 2027, mainly for domestic B2B and B2G transactions.
- Compliant invoices must be structured electronic invoices under EN 16931 (e.g., UBL 2.1 or CII); PDFs, paper, scans, Word, and Excel files will not qualify.
- B2C sales and several other transaction types are excluded; cross-border intra-EU B2B transactions are expected to join the regime from July 1, 2030.
- Slovakia will use a decentralized Peppol-based five-corner model with certified “Digital Postman” providers, while the tax authority receives transaction data via SK TDD.
- All in-scope businesses must comply from day one, so companies need systems and processes ready to create, transmit, and report structured invoices.
Source: fiscal-requirements.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.
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