- From 1 January 2027, mandatory e-invoicing will apply for specified domestic transactions: VAT payers must issue, send, and receive e-invoices; non-VAT taxpayers must at least be able to receive them.
- The core accounting and VAT rules do not change: invoicing procedures, corrections, credit notes, statutory deadlines, and record-keeping/retention rules remain the same.
- E-invoices must use a prescribed structured electronic format, enabling automated processing of invoice data.
- Transmission and receipt will occur through “digital postal carriers”; for receiving invoices, a business may designate only one digital postal carrier per tax ID, while multiple may be used for sending.
- Businesses are advised to check with their software providers now whether their accounting systems will support e-invoicing; free or simple web-based solutions will also be available.
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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