Slovakia Updates Mandatory e-Invoicing FAQ for 2027 VAT Compliance

• Slovakia updated its eFaktúra FAQ for the mandatory domestic e-invoicing regime starting 1 January 2027 under Act No. 385/2025 Coll.
• From that date, domestic B2B and B2G invoices between VAT-registered taxpayers must be sent as structured XML e-invoices via certified providers using Peppol BIS Billing 3.0 / EN 16931.
• The guidance adds rules for self-billing, including specific technical routing and a 5-day reporting requirement under a written agreement.
• It also clarifies handling for NGOs, entities with an IČO but no DIČ, municipalities, corrective invoices, and Slovak DIČ registration in foreign SMPs.
• Certified Peppol delivery service providers will need ISO/IEC 27001 certification from 1 July 2027.

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.

---

---