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Slovakia e-Invoicing

Updated 6 June 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Slovakia mandates B2B and B2G e-invoicing from January 2027 via the Peppol network under Law 385/2025 Z.z., implementing the ViDA Directive. Voluntary use is available during a 2026 transitional period through the e-Faktúra system. Invoices must use EN 16931 XML (UBL 2.1 or CII); PDF and EDIFACT are not valid.

Slovakia e-Invoicing Overview
ViDA

B2B
planned
from 1 January 2027
B2B e-invoicing mandatory from 1 January 2027 via Peppol network per Law 385/2025 Z.z. , amending the VAT Act and implementing ViDA Directive (EU) 2025/516. Voluntary use available during 2026 transitional period via the e-Faktúra system . 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. A draft amendment to the VAT Act 222/2004 Coll. submitted on 27 May 2026 (LP/2026/282 , in interdepartmental review until 16 June 2026) proposes deferring the obligation for domestic buyers to report data from received e-invoices from 1 January 2027 to 1 July 2030, and a transitional grace period from 1 January to 31 March 2027 during which no penalties apply. In-scope sellers would still issue e-invoices and report invoice data to the Financial Directorate from January 2027, and in-scope buyers would still be required to receive e-invoices.
B2G
phased
since 1 January 2024
IS EFA proposal cancelled in 2024. B2G e-invoices distributed through the Peppol network from issuer to recipient, identical to B2B transactions. Mandatory from 1 January 2027 under Law 385/2025 Z.z. .
B2C
none
B2C transactions excluded from the mandatory e-invoicing regime.
Next deadline1 September 2026 · Projected: digital reporting (C5) availability

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Read the full Slovakia e-invoicing guide

Implementation Timeline(18 events)

Key mandate dates. Select a date for detail, or show all updates below.

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.
Financial Administration launches e-Faktúra implementation
11 December 2025
Domestic
Finančná správa SR issued a press release of 11 December 2025 announcing the start of implementation of the e-Faktúra system, marking the formal launch of national e-invoicing infrastructure ahead of the 1 January 2027 mandatory deadline.
Law 385/2025 Z.z. enters into effect; voluntary use available
1 January 2026
B2B
Law 385/2025 Z.z. entered into effect, with central e-invoicing infrastructure available for voluntary testing. Businesses can issue and receive structured e-invoices via the Peppol network through certified Digital Postmen (digitálni poštári) ahead of the 1 January 2027 mandatory deadline.
Voluntary use of e-Faktúra system opens
-
Domestic
From the second quarter of 2026, businesses can voluntarily adopt the e-Faktúra system following an established European 5-corner Peppol model. Voluntary use continues through 2026 ahead of the 1 January 2027 mandatory deadline.
Access Point accreditation requirements published
14 January 2026
Technical
The Financial Administration published accreditation requirements for Peppol Access Point providers. Providers must have an EU registered office, clean criminal records, and successful Peppol Testbed testing. Voluntary testing begins spring 2026 ahead of the 1 January 2027 mandatory deadline.
List of providers in accreditation process published
10 March 2026
Technical
The Financial Administration published a list of Digital Postmen (digitálni poštári) providers still in the accreditation process. Approximately 30 Slovak and foreign companies expressed interest in certification.
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.
Expanded FAQ guidance on mandatory e-invoicing published
17 March 2026
B2B
Financial Administration published expanded FAQ guidance confirming VAT and technical requirements for 1 January 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.
Slovak Solution Architecture document v1.2 published
30 March 2026
Technical
The Financial Administration published version 1.2 of the Slovak Solution Architecture document, defining the technical reference architecture for the e-Faktúra ecosystem.
Peppol BIS transposition rules v1.8 published
23 April 2026
Technical
The Financial Administration published version 1.8 of the Peppol BIS transposition rules adapted for Slovak legislation, refining alignment with the EU CIUS and national VAT requirements.
Updated lists of certified and accrediting providers
6 May 2026
Technical
The Financial Administration published updated lists of certified Digital Postmen and providers in the accreditation process, expanding the ecosystem of authorised delivery service providers.
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 Coll., 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 e-invoicing 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 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 (and B2G) transactions require structured e-invoices via Peppol network and accredited Digital Postmen providers under Law 385/2025 Z.z. . Paper or PDF invoices no longer valid for in-scope transactions.
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 exchanged via accredited Digital Postmen (digitálni poštári, certified delivery service providers) through the Peppol network. The 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. No pre-clearance required.
Network
Peppol
Standards
EN 16931, Peppol BIS Billing 3.0, Slovak Peppol BIS transposition rules v1.8

Record-keeping & Reporting

Archiving
10 years retention per Slovak VAT Act ; 20 years for immovable property; archiving abroad 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
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.
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. Proposed, in consultation until 16 June 2026.

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 1 July 2030, after which invoice data will be reported automatically via the e-invoicing system in near-real time.

Read our full Slovakia e-invoicing compliance guide

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

Official Sources

  • FS SRFinančná správa Slovenskej republikyTax authority
  • MF SRMinisterstvo financií Slovenskej republikyMinistry
  • FR SRFinančné riaditeľstvo Slovenskej republikyPeppol authority
  • e-FaktúraElektronická fakturácia na Slovensku (informačný portál Finančného riaditeľstva SR)Mandate portal
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Related Countries

  • Bosnia and HerzegovinaPlanned
  • LatviaPlanned
  • MontenegroPlanned
  • NetherlandsPlanned

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 mandatory from 1 January 2027 via Peppol network per Law 385/2025 Z.z. , amending the VAT Act and implementing ViDA Directive (EU) 2025/516. Voluntary use available during 2026 transitional period via the e-Faktúra system . 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. A draft amendment to the VAT Act 222/2004 Coll. submitted on 27 May 2026 (LP/2026/282 , in interdepartmental review until 16 June 2026) proposes deferring the obligation for domestic buyers to report data from received e-invoices from 1 January 2027 to 1 July 2030, and a transitional grace period from 1 January to 31 March 2027 during which no penalties apply. In-scope sellers would still issue e-invoices and report invoice data to the Financial Directorate from January 2027, and in-scope buyers would still be required to receive e-invoices.

B2G e-Invoicing in Slovakia is in a phased rollout since 2024-01-01. IS EFA proposal cancelled in 2024. B2G e-invoices distributed through the Peppol network from issuer to recipient, identical to B2B transactions. Mandatory from 1 January 2027 under Law 385/2025 Z.z. .

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 v1.8. Archiving requirement: 10 years retention per Slovak VAT Act ; 20 years for immovable property; archiving abroad 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 exchanged via accredited Digital Postmen (digitálni poštári, certified delivery service providers) through the Peppol network. The 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. No pre-clearance required.

Slovakia has penalties for e-Invoicing non-compliance. 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.

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 September 2026: Projected: digital reporting (C5) availability. Digital reporting of e-invoice data expected to become available in Q3 2026 following establishment of the tax authority SP (corner 5). Accredited ser

Exemptions from Slovakia e-Invoicing may apply to: B2C transactions, National security, Kontrolný výkaz transition. Check specific criteria as exemptions vary by transaction type and business size.