Slovakia Mandatory E-Invoicing (2026–2030)

Slovakia is introducing mandatory e-invoicing as part of its VAT digitalization strategy and to align with the EU's VAT in the Digital Age (ViDA) initiative. The reform will require VAT-registered businesses to issue structured electronic invoices and submit invoice data in near real time to the Financial Administration. A voluntary testing period begins in 2026, mandatory domestic B2B e-invoicing starts on 1 January 2027, and the regime expands to intra-EU B2B transactions from 1 July 2030.

Current Status

• Public sector implementation: E-invoicing is already widely used for public procurement through the IS EFA (Information System for Electronic Invoicing). Mandatory B2G and G2G e-invoicing began rolling out in April 2023.

• Invoice format: Electronic invoices must comply with the European EN 16931 standard and use structured XML formats, primarily UBL 2.1, UN/CEFACT CII, or Peppol BIS Billing 3.0. PDF invoices and scanned documents are not considered compliant electronic invoices for in-scope transactions.

• Voluntary testing: Businesses will be able to participate in a voluntary testing phase beginning in May 2026 to validate systems before mandatory implementation.

Rollout Timeline

Who Must Comply

From 1 January 2027, the rules apply to:

• All VAT-registered businesses in Slovakia

• Sole traders and self-employed professionals

• Small and medium-sized enterprises (SMEs)

• Large enterprises

• Public sector suppliers

• Permanent establishments located in Slovakia

• Non-taxable entities engaged in economic activities when receiving invoices

Exclusions

• B2C transactions are generally outside the scope at this stage.

• Businesses that are not VAT registered are not required to issue e-invoices, although they may need to receive them.

• Foreign businesses without a Slovak establishment remain outside the scope until 30 June 2030.

• Certain VAT-exempt transactions are excluded.

How the System Works

Five-Corner Model

Slovakia will implement a decentralized five-corner model, consisting of:

1. Supplier

2. Supplier's Peppol Access Point

3. Buyer's Peppol Access Point

4. Buyer

5. Slovak Financial Administration

Invoices are exchanged through accredited Peppol Access Points while invoice data is simultaneously reported to the tax authority in near real time.

Invoice Standards

Invoices must:

• Comply with EN 16931

• Be issued in structured XML

• Use UBL 2.1, UN/CEFACT CII, or Peppol BIS Billing 3.0

• Be transmitted electronically

• Remain machine-readable

• Be archived in their original XML format

PDFs and scanned invoices alone do not satisfy legal requirements.

Digital Postmen

Certified service providers, known as Digital Postmen, will:

• Transmit invoices through the Peppol network

• Validate XML documents

• Verify identities

• Report invoice data to the Financial Administration

• Integrate with accounting and ERP systems via APIs

The Financial Administration will maintain an official list of accredited providers.

Reporting Deadlines

• 2027–2030: Invoice data generally must be exchanged and reported within 15 days of the tax point.

• From July 2030: The reporting deadline is expected to shorten to 10 days.

Archiving Requirements

Businesses must:

• Retain invoices for 10 years from the end of the year in which the taxable supply occurred.

• Preserve the original XML invoice.

• Ensure authenticity, integrity, and readability throughout the retention period.

E-Reporting Requirements

Businesses must report:

• Sales invoices issued

• Purchase invoices received

Reporting is integrated into invoice transmission through certified Digital Postmen.

Benefits

The reform is expected to:

• Modernize VAT administration

• Increase tax transparency

• Reduce VAT fraud

• Improve automation of invoice processing

• Enhance traceability and near-real-time monitoring

• Improve interoperability across the EU through Peppol standards

• Reduce manual errors and administrative workload over time

Challenges

Businesses should prepare for:

• Significant ERP and accounting system changes

• New XML invoice generation and validation requirements

• Integration with accredited Peppol providers

• Process redesign for near-real-time reporting

• Potential penalties for non-compliance, including fines reportedly reaching €100,000 and possible loss of VAT deductions or exemptions in certain cases

Key Takeaways

• Prepare early: Use the voluntary testing period beginning in May 2026 to test ERP systems, XML invoice creation, validation, and Peppol connectivity.

• Select an accredited provider: Plan integration with a certified Digital Postman for invoice exchange and automated tax reporting.

• Archive correctly: Store original XML invoices securely and maintain their integrity for 10 years.

• Update internal processes: Adapt invoicing, ERP, and compliance workflows to support structured e-invoicing and increasingly shorter reporting deadlines.