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Slovakia e-Invoicing
Updated 4 August 2026
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Slovakia makes B2B and B2G e-invoicing mandatory from 1 January 2027 under Law 385/2025 Z.z., which transposes the ViDA Directive (EU) 2025/516 into the VAT Act. Invoices travel over the Peppol network through certified delivery service providers, known as Digital Postmen. A transitional period runs from 1 January to 31 December 2026, and voluntary use went live on 3 June 2026.
Slovakia e-Invoicing OverviewViDA
B2B
planned
from 1 January 2027B2B e-invoicing is mandatory from 1 January 2027 over the Peppol network under Law 385/2025 Z.z. , which amends the VAT Act 222/2004 Z.z. and transposes ViDA Directive (EU) 2025/516. The Financial Administration FAQ of 7 July 2026 sets out two distinct duties: every VAT payer established in Slovakia must issue domestic B2B and B2G invoices in the prescribed format, and every legal person and taxable person must be able to receive one, whether or not VAT registered. Recipients are identified by DIČ. Invoices must be EN 16931 XML in UBL or CII syntax; a PDF is not an e-invoice. The 15-day issuing deadline is unchanged and invoice data reach the Financial Directorate within 5 days, sent automatically by the provider. A draft amendment of 27 May 2026 would defer buyer-side reporting to 1 July 2030 and add a penalty-free period to 31 March 2027, but it is not yet law.
B2G
phased
since 1 August 2019B2G e-invoicing has been governed since 1 August 2019 by Act 215/2019 Z.z. , which transposes Directive 2014/55/EU and obliges state-budget organisations, contracting authorities and contracting entities to issue and receive guaranteed e-invoices, and their suppliers to issue them. The rollout is staged rather than switched on at once: under § 8 the invoicing system opens to one group of users at a time, each activation announced at least 30 days beforehand. In the version effective from 1 January 2027 the guaranteed e-invoice and the IS EFA system are removed, leaving contracting authorities with a duty to receive e-invoices through the delivery service, so B2G runs over Peppol on the same basis as B2B. Municipalities must all be able to receive; those registered for VAT must also issue, per the guidance of 16 July 2026 .
B2C
none
B2C transactions excluded from the mandatory e-invoicing regime.
Next deadline1 January 2027 · B2B e-invoicing mandatory
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Implementation Timeline(13 events)
Key mandate dates. Select a date for detail, or show all updates below.
Act 215/2019 Z.z. introduces guaranteed e-invoicing for the public sector
1 August 2019
B2G
Act 215/2019 Z.z. took effect, transposing Directive 2014/55/EU. It obliged budgetary and contributory organisations funded from the state budget, contracting authorities and contracting entities to issue and receive guaranteed e-invoices, and their suppliers to issue them. Under § 8 the invoicing system (IS EFA) was to be opened to one group of users at a time, each activation announced at least 30 days in advance, so no single national switch-on date applied.
Ministry of Finance presents the IS EFA technical solution
5 May 2022
B2G
The Ministry of Finance presented the technical solution for the guaranteed e-invoicing information system (IS EFA) at an online event with live demonstrations. The system offered a free web application for small businesses and an open programming interface for those using their own software, and was built jointly with the Financial Administration to carry structured invoice data to the tax authority.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
Financial Administration launches e-Faktúra implementation
11 December 2025
Domestic
Law 385/2025 Z.z. takes effect; transitional period opens
1 January 2026
B2B
Law 385/2025 Z.z. took effect and the transitional period for domestic e-invoicing began, running to 31 December 2026. The delivery service (doručovacia služba) under § 76a of the VAT Act exists from this date and the Financial Administration started keeping the register of certified providers, giving the market time to certify before the production service opened in June 2026. The Financial Administration FAQ of 7 July 2026 confirms that during this period businesses may issue and deliver e-invoices voluntarily where their customer also has a Digital Postman.
First list of certified Digital Postmen published
11 March 2026
Technical
The Financial Administration published the first official list of fully certified Digital Postmen providers (Zoznam certifikovaných poskytovateľov doručovacej služby), with each company assigned a unique Slovak PA SK identification number. The certified register has since grown to more than 55 Digital Postmen providers.
Voluntary use opens with the provider selection service
3 June 2026
Domestic
The Financial Administration opened voluntary participation in e-invoicing and released the online service for choosing a certified delivery service provider and its intermediaries. Selection takes two to three minutes with electronic identification, and the taxpayer's identification data pass to the chosen provider automatically, replacing the earlier paper confirmation of the subject's existence. The user guide to choosing a provider was published on 1 June 2026.
Draft VAT Act amendment proposes grace period and buyer-reporting deferral
5 June 2026
B2B
The Ministry of Finance's draft amendment to the VAT Act 222/2004 Z.z., submitted for interdepartmental review on 27 May 2026 (LP/2026/282 , press release ) and open for comments until 16 June 2026, proposes easing the 2027 rollout. It would defer the obligation on domestic buyers to report data from received invoices from 1 January 2027 to 1 July 2030, introduce a transitional grace period from 1 January to 31 March 2027 during which no penalties apply, and condition the right to deduct input VAT on possession of a valid e-invoice from 1 July 2030. Sellers in scope would still issue e-invoices and report invoice data to the Financial Directorate from January 2027; buyers in scope would still be required to receive e-invoices. Proposed, not yet enacted.
Projected: digital reporting (C5) availability
1 September 2026
Technical
Digital reporting of e-invoice data is expected to become available in the third quarter of 2026 once the tax authority endpoint (corner 5) is live. The Financial Administration FAQ of 7 July 2026 confirms Q3 2026 as the planned date for the C5 implementation and states that the delivery service provider generates the Tax Data Document (TDD) and reports it.
B2B e-invoicing mandatory
1 January 2027
B2B
All domestic B2B and B2G transactions in scope require structured e-invoices sent over the Peppol network through certified delivery service providers under Law 385/2025 Z.z. . Paper and PDF invoices stop being valid for those transactions. On the same date the guaranteed e-invoice and the IS EFA invoicing system fall away from Act 215/2019 Z.z. , which is reduced to an obligation on contracting authorities and contracting entities to receive e-invoices through the delivery service. Cross-border e-invoicing follows in a second phase from 1 July 2030, per the Financial Administration FAQ of 7 July 2026 .
ViDA: Platform obligations and VAT registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions. Slovak kontrolný výkaz and summary report remain in effect until 1 July 2030.
ViDA: Domestic alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.
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Compliance Regime
CTC Model
Decentralised (Peppol)
5-corner Peppol model administered by Finančná správa SR (Financial Directorate) : e-invoices are exchanged over the Peppol network through certified delivery service providers (certifikovaní poskytovatelia doručovacej služby), marketed as Digital Postmen (digitálni poštári). The tax authority operates corner 5 (C5) for digital reporting; the delivery service provider generates the Tax Data Document (TDD) and reports it to the Financial Administration. The FAQ of 7 July 2026 places responsibility for generating the TDD on the provider, not the taxpayer, and reporting to C5 happens whether or not delivery of the e-invoice succeeds. The Peppol Authority for Slovakia is Finančné riaditeľstvo SR. Between 1 January 2027 and 30 June 2030 the reporting duty applies only where the taxpayer must issue an e-invoice and that invoice travels through the delivery service. Recipient consent is not needed where the e-invoice is mandatory, but is needed if it is sent by any other route. No pre-clearance is required.
Network
Peppol
Standards
EN 16931, Peppol BIS Billing 3.0, Slovak Peppol BIS transposition rules v1.10
Record-keeping & Reporting
Archiving
10 years retention under § 76 of the VAT Act 222/2004 Z.z.; the Financial Administration FAQ of 7 July 2026 confirms that e-invoices must be archived in their original XML format, and that delivery service providers have no statutory duty to retain the XML files they transmit. 20 years for immovable property; archiving abroad is permitted.
SAF-T
N/A
Kontrolný výkaz (VAT control) exists.
Technical Formats
EN 16931 XML (UBL 2.1 or CII syntax)
Peppol BIS Billing 3.0
Penalties
Failure to report or late reporting
Repeated non-compliance
Provider failure defence
Sanctions on delivery service providers
Certified delivery service providers that breach their conditions face non-monetary sanctions rather than fines: publication of their status, suspension of access, or withdrawal of authorisation, per the Financial Administration . Providers must obtain a user authorisation through the application supplied by the Financial Directorate before entering a customer in the central Service Metadata Publisher, and must retain delivery and receipt logs for at least six months.
Transitional grace period (proposed)
A draft VAT Act amendment of 27 May 2026 (LP/2026/282 ) proposes a transitional grace period from 1 January to 31 March 2027 during which no penalties would be imposed for the newly mandatory e-invoicing obligations. Comments closed on 16 June 2026 and the proposal has not been enacted; the Financial Administration FAQ of 7 July 2026 still describes the standard penalty regime.
Exemptions
B2C transactions
National security
E-invoices must not be issued where the supply is classified or where the recipient is the Slovak Information Service (Slovenská informačná služba) or Military Intelligence (Vojenské spravodajstvo). Paper invoices or other forms are used instead, per the Financial Administration FAQ of 7 July 2026 .
Cross-border supplies until 2030
Voluntary participants
Entities with no statutory obligation, such as businesses that are not VAT registered, may join voluntarily and do not thereby have to send every invoice through the system, though each e-invoice they do send must meet the Peppol BIS Billing 3.0 validation rules, per the Financial Administration FAQ of 7 July 2026 .
Kontrolný výkaz transition
The VAT control statement (kontrolný výkaz) and the summary report stay in force until 1 July 2030, after which invoice data reach the Financial Administration automatically in near real time, per the Financial Administration FAQ of 7 July 2026 and the guidance 1/DPH/2026/I on the provisions effective from 1 January 2027 and 1 July 2030 .
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Slovakia
Slovakia is currently implementing e-Invoicing in a phased rollout. B2B is planned for future implementation and B2G is in a phased rollout.
B2B e-Invoicing in Slovakia is planned for future implementation since 2027-01-01. B2B e-invoicing is mandatory from 1 January 2027 over the Peppol network under Law 385/2025 Z.z. , which amends the VAT Act 222/2004 Z.z. and transposes ViDA Directive (EU) 2025/516. The Financial Administration FAQ of 7 July 2026 sets out two distinct duties: every VAT payer established in Slovakia must issue domestic B2B and B2G invoices in the prescribed format, and every legal person and taxable person must be able to receive one, whether or not VAT registered. Recipients are identified by DIČ. Invoices must be EN 16931 XML in UBL or CII syntax; a PDF is not an e-invoice. The 15-day issuing deadline is unchanged and invoice data reach the Financial Directorate within 5 days, sent automatically by the provider. A draft amendment of 27 May 2026 would defer buyer-side reporting to 1 July 2030 and add a penalty-free period to 31 March 2027, but it is not yet law.
B2G e-Invoicing in Slovakia is in a phased rollout since 2019-08-01. B2G e-invoicing has been governed since 1 August 2019 by Act 215/2019 Z.z. , which transposes Directive 2014/55/EU and obliges state-budget organisations, contracting authorities and contracting entities to issue and receive guaranteed e-invoices, and their suppliers to issue them. The rollout is staged rather than switched on at once: under § 8 the invoicing system opens to one group of users at a time, each activation announced at least 30 days beforehand. In the version effective from 1 January 2027 the guaranteed e-invoice and the IS EFA system are removed, leaving contracting authorities with a duty to receive e-invoices through the delivery service, so B2G runs over Peppol on the same basis as B2B. Municipalities must all be able to receive; those registered for VAT must also issue, per the guidance of 16 July 2026 .
Slovakia supports the following e-Invoice formats: EN 16931 XML (UBL 2.1 or CII syntax), Peppol BIS Billing 3.0.
Slovakia uses the following e-Invoicing standards: EN 16931, Peppol BIS Billing 3.0, Slovak Peppol BIS transposition rules v1.10. Archiving requirement: 10 years retention under § 76 of the VAT Act 222/2004 Z.z.; the Financial Administration FAQ of 7 July 2026 confirms that e-invoices must be archived in their original XML format, and that delivery service providers have no statutory duty to retain the XML files they transmit. 20 years for immovable property; archiving abroad is permitted..
Yes, Slovakia uses the Peppol network for e-Invoice exchange. Peppol enables standardised cross-border e-Invoicing with other Peppol-connected countries and organisations.
5-corner Peppol model administered by Finančná správa SR (Financial Directorate) : e-invoices are exchanged over the Peppol network through certified delivery service providers (certifikovaní poskytovatelia doručovacej služby), marketed as Digital Postmen (digitálni poštári). The tax authority operates corner 5 (C5) for digital reporting; the delivery service provider generates the Tax Data Document (TDD) and reports it to the Financial Administration. The FAQ of 7 July 2026 places responsibility for generating the TDD on the provider, not the taxpayer, and reporting to C5 happens whether or not delivery of the e-invoice succeeds. The Peppol Authority for Slovakia is Finančné riaditeľstvo SR. Between 1 January 2027 and 30 June 2030 the reporting duty applies only where the taxpayer must issue an e-invoice and that invoice travels through the delivery service. Recipient consent is not needed where the e-invoice is mandatory, but is needed if it is sent by any other route. No pre-clearance is required.
Slovakia has penalties for e-Invoicing non-compliance. Failure to report or late reporting: Up to EUR 10,000 per infraction for failing to report invoice data, reporting incorrect data or reporting after the deadline, per Law 385/2025 Z.z. and the Financial Administration FAQ of 7 July 2026 . No fine applies where an obvious error is identified and corrected promptly. Repeated non-compliance: Up to EUR 100,000 for repeated breaches of the e-invoicing reporting requirements, per the Financial Administration FAQ of 7 July 2026 . Provider failure defence: No penalty applies where the taxpayer can demonstrably prove that the contracted certified delivery service provider (Digital Postman) suffered a failure and the data were reported without delay once that failure was resolved, per the Financial Administration FAQ of 7 July 2026 .
Yes, Slovakia is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.
The next e-Invoicing deadline in Slovakia is 1 January 2027: B2B e-invoicing mandatory. All domestic B2B and B2G transactions in scope require structured e-invoices sent over the Peppol network through certified delivery service providers
Exemptions from Slovakia e-Invoicing may apply to: B2C transactions, National security, Cross-border supplies until 2030. Check specific criteria as exemptions vary by transaction type and business size.