Mandatory e-Invoicing in Slovakia from 2027 – What Does It Mean for Your Company in 2026?

Mandatory e-Invoicing in Slovakia from 2027 – What Does It Mean for Your Company in 2026?

From 1 January 2027, invoicing in Slovakia will fundamentally change. Paper invoices, PDF invoices or delayed VAT reporting will no longer be sufficient. The amendment to the VAT Act introduces mandatory electronic invoicing (e-invoicing) and real-time digital reporting of invoice data to the tax authorities. This applies to all domestic VAT payers and to all domestic supplies subject to VAT.

The main objectives are to reduce the VAT gap, improve the fight against tax fraud, increase automation and thereby reduce the administrative burden for companies, and align Slovakia with the new EU rules (the ViDA package – VAT in the Digital Age).

Key changes

• E-invoice as the standard – invoices (including corrective documents) will have to be issued, sent and received in a structured electronic XML format in line with the European standard (STN EN 16931). PDF or paper format will only be permitted in exceptional cases (e.g. simplified invoices or entities from third countries). In practice, this means that simply “sending a PDF by email” will no longer be sufficient.

• Digital reporting and acceptance of data – e-invoice data will be sent to the Financial Administration in real time. Any person whose supplier is obliged to issue an e-invoice will be required to ensure that it is also able to receive such an invoice. This will replace the current obligation to file the VAT control statement and the Recapitulative statement, which will be fully abolished as of July 1, 2030.

• Delivery service (PEPPOL) – the obligation to use a so-called delivery service is introduced (the PEPPOL BIS 3.0 standard), through which e-invoices will be securely sent and received. The Financial Directorate will maintain a public register of certified delivery service providers.

• New deadlines – an e-invoice will have to be issued and sent no later than 10 days from the supply of goods/services, or in the case of a summary invoice, from the end of the calendar month (instead of the current 15 days). This deadline will also apply to corrective documents. Customers who receive an e-invoice will be required to report the data from the received invoice to the Financial Administration no later than 5 days from receipt of the e-invoice.

Impact on affected entities

• Domestic VAT payers: From 2027, domestic VAT payers will have to ensure their accounting systems are ready to issue and receive e-invoices for all local supplies to persons established in Slovakia. This also applies to foreign persons carrying out activities in Slovakia through a VAT fixed establishment.
• VAT payers registered in Slovakia (including foreign persons): From July 2030, the obligation to issue and receive e-invoices will apply to all local supplies as well as intra-EU cross-border supplies.
• Public sector: From 2027, the obligation to issue and receive e-invoices will apply to suppliers of budgetary and contributory organisations financed from the state budget, suppliers under the Public Procurement Act, as well as the budgetary and contributory organisations and contracting authorities themselves.
• Condition for VAT deduction: As of July 2030, VAT deduction will be possible only if the VAT payer holds an e-invoice issued in accordance with the new rules.

E-invoicing implementation timeline

2026: Preparatory Phase

• Adjusting invoicing processes
• Certification of accounting systems

2027 – 2030: Transitional period

• As of January 1, 2027 – mandatory issuance and receipt of e-invoices for domestic B2B transactions
• Obligation to be able to send/receive invoices via the delivery service

July 1, 2030: Full effect

• Mandatory e-invoicing for all B2B and B2G transactions (domestic and intra-EU cross-border)
• Real-time transmission of e-invoice data
• Abolition of the VAT control statement and Recapitulative statement
• VAT deduction only on the basis of an e-invoice

How we can help

We can help you prepare for the new rules – from an initial analysis through to setting up internal processes:

• E-invoicing readiness audit – we assess your current processes and recommend adjustments
• Support in communication with your IT provider – we translate legal requirements into IT business language
• Assistance with testing and implementation of the new technical e-invoicing requirements
• Trainings and workshops – we prepare your teams for the new obligations