- From January 1, 2027, electronic invoicing (eInvoice) in a structured XML format will be mandatory for VAT payers in Slovakia for domestic B2B and B2G transactions.
- eInvoice is a structured XML file (not a PDF) that can be automatically processed by accounting software, reducing manual entry and errors.
- eInvoices must be sent and received via certified digital service providers (“Digital Postmen”), and all relevant businesses must be able to both send and receive them.
- The obligation does not apply to consumer (B2C) invoices; it is only for B2B and B2G transactions.
- All legal entities and entrepreneurs subject to VAT (including freelancers, sole traders, and landlords) must be able to receive eInvoices.
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.
Latest Posts in "Slovakia"
- Slovakia to Introduce Mandatory E-Invoicing for All VAT Payers from January 2027
- VAT Registration in Slovakia: Key Differences Between § 4, § 7, and § 7a Explained
- Slovakia’s 2027 Mandatory e-Invoicing: Scope, Timeline, and Key FAQs for VAT Payers
- Slovakia Mandates E-Invoicing for VAT Payers from 2027; FAQ Released for Businesses
- Fiscalization and VAT Treatment of EV Chargers in Slovakia: Overview and Legal Framework
