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Slovakia e-Invoicing

Updated 17 March 2026

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In-depth mandate analysis, timeline, exemptions, and vendor selection

B2B
planned
from 1 January 2027
B2B e-invoicing mandatory from January 1, 2027 via Peppol network per Law 385/2025 Z.z. (amending VAT Act, implementing ViDA Directive EU 2025/516). During 2026 transitional period, sending via Peppol voluntary. Recipients identified by DIČ (tax identification number) per Slovak PASR. E-invoices must be in EN 16931 XML (UBL or CII syntax); PDF and EDIFACT not valid. Invoice issuance within 15 days; received invoices reported within 5 days. No recipient consent required. Self-billing permitted with written agreement.
B2C
none
B2G
phased
since 1 January 2024
EFA proposal cancelled in 2024. B2G e-invoices will be distributed through the Peppol network from issuer to recipient, same as B2B transactions. Mandatory from January 1, 2027.

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Exemptions

B2C Transactions
Business-to-consumer transactions are excluded from the mandatory e-invoicing regime.
National Security
E-invoices must not be issued where the recipient is the Slovak Information Service (Slovenská informačná služba), Military Intelligence (Vojenské spravodajstvo), or where the delivery involves classified information.
Kontrolný Výkaz Transition
VAT control statement (kontrolný výkaz) and summary report remain in effect until July 1, 2030, after which invoice data will be reported automatically via the e-invoicing system in near-real time.

Penalties

Failure to Report or Late Reporting
Up to EUR 10,000 per infraction for failure to report data, submitting incorrect data, or reporting after the deadline per Law 385/2025 Z.z. . No fine if an obvious error is identified and corrected promptly.
Repeated Non-Compliance
Up to EUR 100,000 for repeated violations of e-invoicing reporting requirements per the Financial Administration FAQ .
ASP Failure Defence
No penalty applies if it can be demonstrably proven that the contracted accredited service provider (Digital Postman) experienced a failure and the data were reported without delay following resolution of that failure.

Standards:

EN 16931

Supported Formats:

EN 16931 XML (UBL 2.1 or CII syntax)
Peppol BIS Billing 3.0

Clearance Model:

5-corner Peppol model: e-invoices exchanged via accredited Digital Postmen (certified delivery service providers) through the Peppol network. Tax authority operates corner 5 (C5) for digital reporting; accredited service providers generate Tax Data Documents (TDD) and report to the Financial Administration. Peppol Authority for Slovakia is Finančné riaditeľstvo SR (Financial Directorate). No pre-clearance required.

Archiving Requirements:

10 years retention per Slovak VAT Act ; 20 years for immovable property; Archiving abroad permitted.

N/A
Kontrolný výkaz (VAT control) exists.

B2G IS EFA rollout begins
1 January 2024
B2G
Phased public sector eInvoicing rollout.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
B2B e-invoicing testing period begins
1 January 2026
B2B
Transitional testing period for mandatory B2B e-invoicing via Financial Administration .
Access Point Accreditation Requirements Published
14 January 2026
Technical compliance
The Financial Administration published accreditation requirements for Peppol Access Point providers. Providers must have EU registered office, clean criminal records, and successful Peppol Testbed testing. Voluntary testing begins spring 2026 ahead of January 1, 2027 mandatory deadline.
Expanded FAQ Guidance on Mandatory E-Invoicing Published
17 March 2026
B2B
Financial Administration published expanded FAQ guidance confirming VAT and technical requirements for January 1, 2027 mandatory e-invoicing under Law 385/2025 Z.z. . EFA proposal cancelled; B2G via Peppol like B2B. Penalties up to EUR 10,000 (EUR 100,000 repeated). Digital reporting via C5/TDD expected Q3 2026.
Projected: Digital Reporting (C5) Available
1 September 2026
Technical
Digital reporting of e-invoice data expected to become available in Q3 2026 following establishment of the tax authority SP (corner 5). Accredited service providers (ASP) generate the Tax Data Document (TDD) and report it to the tax authority.
B2B e-invoicing mandatory
1 January 2027
B2B
All domestic B2B transactions require structured e-invoices via Peppol network and accredited Digital Postmen providers.
ViDA: Platform Obligations & 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.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.

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