- Slovakia’s mandatory eFaktúra regime starts on 1 January 2027, based on Act No. 385/2025 Coll. amending the VAT Act; proposed transitional relief has not replaced the enacted rules.
- Slovak VAT payers registered under Sections 4, 4b or 4c must issue structured e-invoices for certain domestic supplies where the customer is a domestic taxable person or non-taxable legal person; domestic B2G supplies are also covered in qualifying cases.
- The obligation to receive structured e-invoices applies more broadly to domestic taxable persons and legal entities, including some entities that are not VAT payers.
- The 2027 mandate does not cover ordinary domestic B2C invoices; most intra-EU and other cross-border B2B transactions remain outside the domestic model and are expected to fall under the EU VAT in the Digital Age framework from 1 July 2030.
- E-invoices must be structured, machine-readable, and compliant with EN 16931; PDFs, scans, and Word files do not qualify. Slovakia will use a decentralized Peppol-based model, with invoice data also sent to the Financial Administration, rather than a central pre-clearance system.
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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