- From 1 January 2027, Slovakia will require e-invoicing for specified domestic transactions: VAT payers must issue, send, and receive e-invoices, while non-VAT payers must ensure they can receive them.
- The change does not alter core accounting rules, VAT application, invoice correction procedures, or credit note rules; existing deadlines and recordkeeping/retention rules remain in place.
- e-Invoices must be in a prescribed structured electronic format to enable automatic processing, and transmission will be handled through “digital postmen” (certified service providers).
- A company may choose only one digital postman for receiving e-invoices per tax ID number, but it may use multiple providers for sending.
- Businesses are advised to check with software vendors whether their accounting systems will support e-invoicing; smaller firms and sole traders may use free or web-based solutions.
Source: financnasprava.sk
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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