Slovakia Proposes Delaying Buyer Reporting Until July 2030

• Slovakia’s draft amendment LP/2026/282 proposes postponing the customer’s obligation to report data from received electronic invoices from 1 January 2027 to 1 July 2030. [sovos.com]
• The proposal does not appear to postpone the obligation to receive Peppol-based structured electronic invoices. Domestic B2B and B2G e-invoicing would still apply from 1 January 2027, together with supplier-side reporting. [peppolnews.com], [vatcalc.com]
• Businesses should therefore continue preparing their inbound Peppol connectivity and invoice-processing systems for 2027, while monitoring the legislative process before relying on the proposed reporting relief. [sovos.com], [kpmg.com]

Extended Article

Slovakia is considering an important adjustment to its forthcoming electronic invoicing and digital reporting framework. Draft legislation published under LP/2026/282 proposes postponing the reporting obligation relating to invoices received by customers until 1 July 2030. The legislative proposal was submitted through the official Slov-Lex legislative portal as part of further refinements to the Slovak VAT digitalisation programme. [sovos.com]

The development has sometimes been described as a postponement of the customer’s “confirmation of receipt” through Peppol. However, that description should be used with caution. Based on the available information, the proposed change concerns the buyer-side reporting of data from received invoices, rather than the underlying technical or legal obligation to receive a structured electronic invoice. [vatupdate.com], [sovos.com]

Under the framework already adopted, Slovak VAT taxpayers and relevant Slovak fixed establishments are expected to issue and receive structured electronic invoices for domestic B2B and B2G transactions from 1 January 2027. The invoices must comply with the European electronic invoicing standard EN 16931 and are expected to be exchanged through certified service providers, referred to in Slovakia as “Digital Postmen.” [danovky.sk], [kpmg.com]

The Slovak model is based on a decentralised, Peppol-supported five-corner architecture. The supplier sends the electronic invoice through its certified provider, the invoice is delivered to the customer through the customer’s provider, and relevant invoice data is made available to the Slovak Financial Administration. This model does not require tax authority clearance before an invoice can be issued or delivered. [danovky.sk], [vatcalc.com]

The original rules included reporting obligations for both suppliers and customers. For the recipient, data from a received invoice had to be reported within five days of receipt. In practice, this reporting would generally be handled automatically through the certified delivery service. The draft amendment now proposes removing or suspending this buyer-side reporting requirement during the transitional period running from 1 January 2027 until 30 June 2030. [danovky.sk], [sovos.com]

Supplier-side reporting would nevertheless continue from the 2027 launch date. Consequently, the Slovak Financial Administration would still receive transaction data from the invoice issuer, while the customer would temporarily be relieved from sending corresponding received-invoice data. This avoids duplicate reporting during the initial phase and reduces the implementation burden associated with inbound invoice processes. [peppolnews.com], [sovos.com]

The distinction is operationally important. The proposal should not currently be interpreted as allowing Slovak customers to remain outside the Peppol-based delivery network until 2030. Businesses receiving domestic invoices would still need to be capable of receiving, processing and storing structured invoices from 1 January 2027. What would be postponed is the separate statutory obligation to report data extracted from those received invoices. [danovky.sk], [kpmg.com]

The reform therefore remains relevant for accounts-payable and ERP implementation programmes. Companies should continue preparing Peppol connectivity, selecting a certified service provider, mapping the required EN 16931 invoice fields, establishing validation procedures and integrating inbound structured invoice data into their accounting systems. The proposed relief may simplify the initial reporting architecture, but it does not remove the need for inbound e-invoice readiness. [danovky.sk], [vatcalc.com]

The proposal also includes a soft-landing period from 1 January to 31 March 2027, during which penalties would not be imposed where taxpayers demonstrate reasonable efforts to comply. This would give businesses and service providers additional time to stabilise connections and resolve implementation issues after the mandatory regime goes live. [vatupdate.com], [peppolnews.com]

From 1 July 2030, Slovakia intends to move to the broader ViDA-aligned end state. Electronic invoicing and digital reporting would then extend to relevant cross-border EU transactions, while domestic VAT control statements and recapitulative statements would be abolished. Electronic invoicing is also expected to become a substantive condition for exercising the right to deduct VAT from that date. [ec.europa.eu], [kpmg.com]

For multinational businesses, the practical message is therefore mixed. The proposed deferral represents a meaningful simplification of the customer-side reporting requirement, but it does not justify postponing the overall Slovak e-invoicing implementation. Projects should continue to target 1 January 2027 for the ability to send and receive compliant structured invoices, while the buyer-reporting component should be treated as a later requirement currently expected from 1 July 2030. [peppolnews.com], [sovos.com]

As LP/2026/282 is a legislative proposal, businesses should monitor its progress and final wording. In particular, confirmation will be needed on the precise technical meaning of buyer-side reporting, whether any Peppol receipt or delivery-status messages remain mandatory, and how the relief will interact with invoice validation, accounting controls and proof of receipt. [sovos.com]

Sources

• Slovak e-invoicing rules explained by KPMG Slovakia
• Slovakia proposes removing received-invoice reporting until 2030
• European Commission country overview for Slovakia