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Slovakia e-Invoicing

Last reviewed 29 September 2026

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

Slovakia makes domestic B2B and B2G e-invoicing mandatory from 1 January 2027 under Law 385/2025 Z.z., which amends the VAT Act. E-invoices in EN 16931 XML travel over the Peppol network through certified delivery service providers, the Digital Postmen, which report the invoice data to the Financial Administration.

Previous
21 August 2026
Financial Administration declares the e-invoicing infrastructure complete
Latest
24 September 2026
Slovakia Passes 10,000 eFaktúra Enrolments and Restates the 2027 Duty to Receive
Next
1 January 2027B2B
Domestic B2B and B2G e-invoicing mandatory

Slovakia e-Invoicing Overview
ViDA

All segments
Format
EN 16931 XML (UBL 2.1 or CII syntax), Peppol BIS Billing 3.0
B2B
planned
from 1 January 2027
Applies from
Receive: 1 January 2027 · Issue: 1 January 2027
1 January 2027ReceiveEvery Slovak legal person and taxable person, whether or not VAT-registered
1 January 2027IssueVAT payers established in Slovakia, domestic supplies to Slovak persons
1 July 2030IssueCross-border supplies, under Article 5 of Directive (EU) 2025/516
Scope
VAT payers established in Slovakia, for domestic supplies to Slovak taxable persons and legal persons
Channel
Peppol, through a certified delivery service provider (Digital Postman)
Exempt
Exempt supplies, simplified invoices, and supplies to the intelligence services or involving classified facts
Reporting
Intra-community from 1 July 2030; Domestic from 1 January 2027
Legal basis
VAT Act 222/2004 Z.z., § 85o, inserted by Law 385/2025 Z.z.
More detail
Every person supplied in Slovakia with goods or services that need an e-invoice must be able to receive one through the delivery service. Handing the e-invoice to that service also reports its data to the Financial Directorate.
B2G
planned
from 1 January 2027
Applies from
  • Receive: 1 January 2027
  • Issue: 1 January 2027
Scope
Public bodies receive; those registered for VAT must also issue
Channel
Peppol, routed to the public body's DIČ as for B2B
Legal basis
Act 215/2019 Z.z., § 2, as amended by Law 385/2025 Z.z.
More detail
The IS EFA system once planned for public-sector invoicing was cancelled in 2024. E-invoices to public bodies now travel directly over Peppol from issuer to recipient.
B2C
none
B2C transactions excluded from the mandatory e-invoicing regime.

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Read the full Slovakia e-invoicing guide

Implementation Timeline(12 events)

Key deadlines: B2B and B2G Receive: 1 January 2027, Issue: 1 January 2027

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 state-budget organisations and contracting authorities and entities to issue and receive guaranteed e-invoices through an invoicing system to be opened to one group of users at a time.
Ministry of Finance presents the IS EFA technical solution
5 May 2022
B2G
The Ministry of Finance presented the technical solution for IS EFA, the guaranteed e-invoicing system it was building with the Financial Administration to carry structured invoice data to the tax authority, with live demonstrations at an online event.
ViDA Package published in Official Journal
25 March 2025
EU Level
Directive (EU) 2025/516 was published on 25 March 2025. Under the amended Article 218, Member States may require taxable persons established in their territory to issue e-invoices for domestic supplies, the basis of Slovakia's 2027 mandate.
Financial Administration launches e-Faktúra implementation
11 December 2025
Domestic
The Financial Administration announced in a press release of 11 December 2025 that it had started implementing the e-Faktúra system, under which every VAT payer issues structured e-invoices for domestic transactions from 1 January 2027.
Law 385/2025 Z.z. takes effect; transitional period opens
1 January 2026
B2B
Law 385/2025 Z.z. took effect, starting the § 76a delivery service. During 2026 a domestic e-invoice sent through that service to a recipient able to receive it needs no consent, except for exempt supplies and simplified invoices.
First list of certified Digital Postmen published
11 March 2026
Technical
The Financial Administration publishes the list of certified delivery service providers (Digital Postmen), each with a PA SK identifier. Its list of 25 September 2026 names 77 providers, EFSK000001 to EFSK000077.
Draft VAT Act amendment proposes dropping buyer reporting
27 May 2026
Legislative
The Ministry of Finance put a draft VAT Act amendment out for interdepartmental comment. It would simplify the new e-invoicing rules by dropping, for the transitional period, the duty on domestic buyers to report data from invoices received.
Voluntary use opens with the provider selection service
3 June 2026
Domestic
The Financial Administration launched e-invoicing with a portal service for choosing a certified delivery service provider. Sign-in uses electronic identification, takes two to three minutes, and passes the business's identification data to the chosen provider.
Financial Administration declares the e-invoicing infrastructure complete
21 August 2026
Technical
The Financial Administration said launching its new communication infrastructure confirmed full technical readiness for automated transfer of tax data from e-invoices, with the system confirming receipt to the Digital Postman.
Domestic B2B and B2G e-invoicing mandatory
1 January 2027
B2B
Domestic e-invoicing becomes mandatory under § 85o of the VAT Act : VAT payers established in Slovakia must issue e-invoices to Slovak taxable persons and legal persons, and every such recipient must be able to receive them.
ViDA: Platform obligations and VAT registration
1 July 2028
EU Level
Member States apply Article 3 of Directive (EU) 2025/516 from 1 July 2028. Its platform rule, under which marketplaces for short-term accommodation and passenger road transport are deemed suppliers, may start as late as 1 January 2030.
ViDA: Cross-border B2B DRR
1 July 2030
All
E-invoicing and digital reporting become mandatory for cross-border supplies, the summary report ends and the VAT control statement (kontrolný výkaz) is abolished, per guidance 1/DPH/2026/I on Law 385/2025 Z.z.

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Compliance Regime

Tax Authority
Finančná správa Slovenskej republiky (FS SR)
CTC Model
Real-time reporting
Certified providers (Digital Postmen) deliver each e-invoice and automatically send its tax data to the Financial Administration, which confirms receipt.
More detail
Five-corner Peppol model run by Finančná správa SR , with Finančné riaditeľstvo SR as the Peppol Authority for Slovakia. E-invoices travel over the Peppol network through certified delivery service providers (digitálni poštári), and Slovak end users are identified as 0245 followed by the DIČ. The provider generates the Tax Data Document (TDD) and reports it to the tax authority at corner 5 (C5), whether or not delivery of the e-invoice succeeds, per the Financial Administration FAQ 9/DPH/2025/IM .
Network
Peppol
Standards
EN 16931, Peppol BIS Billing 3.0, Slovak Peppol BIS transposition rules v1.11

Record-keeping & Reporting

Archiving
10 years retention
Original XML format
More detail
E-invoices must be kept for ten years from the end of the calendar year to which they relate, under § 85o ods. 15 of the VAT Act 222/2004 Z.z. as effective from 1 January 2027 . Received invoices relating to capital goods are kept until the end of the input tax adjustment period under § 54 and § 54a, per § 76 ods. 1 písm. b).
SAF-T
Not required
Kontrolný výkaz (VAT control) exists.

Technical Formats

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

Penalties

Unreported or late invoice data
Up to EUR 10,000
More detail
The tax office imposes a fine of up to EUR 10,000 under § 85o ods. 12 of the VAT Act 222/2004 Z.z. where invoice data are not notified, are notified after the deadline, are incomplete or are incorrect. It applies to the supplier under odsek 9 and to a VAT-registered recipient under odsek 10.
Repeated non-compliance
Up to EUR 100,000
More detail
Up to EUR 100,000 under § 85o ods. 13 of the VAT Act where either breach is repeated. Odsek 14 requires the tax office to weigh the seriousness of the breach and how long it lasted when setting the fine.
Failure to issue an e-invoice
Offence under the Tax Code
More detail
Not issuing an e-invoice breaches a non-monetary obligation, which is an offence under the Tax Code (Act 563/2009 Z.z.), per the Financial Administration guidance for municipalities of 16 July 2026 .
Obvious error or provider failure
No fine for corrected errors or provider outages
More detail
No fine is imposed under § 85o ods. 14 of the VAT Act where the taxpayer corrects data that were wrong through an obvious error, or where the notification missed its deadline because of a demonstrable technical failure at the certified delivery service provider and the data were notified without delay once that failure was resolved.
Provider removal from register
Deleted from the register, with no appeal
More detail
Certified providers face removal from the register rather than fines. The Financial Directorate keeps the register under § 76a ods. 5 of the VAT Act , decides on an application within 30 days under § 76a ods. 8, and deletes without delay a provider that stops meeting the conditions under § 76a ods. 11, with no appeal against that decision under § 76a ods. 12. Under § 85o ods. 19 a provider that has not shown by 15 December 2026 that it can notify invoice data is deleted from the register on 1 January 2027.

Exemptions

B2C transactions
Outside the e-invoicing duty
More detail
Business-to-consumer invoices are outside the regime: the Financial Administration FAQ 9/DPH/2025/IM says eFaktúra covers only invoicing between businesses and between businesses and public administration.
Exempt supplies and simplified invoices
No e-invoice duty
More detail
The duty to issue an e-invoice does not arise where the supply is exempt under § 28 to § 43 and § 47 of the VAT Act , or where the supplier issued a simplified invoice under § 74 ods. 3 písm. a) or b), per § 85o ods. 2. Such invoices also fall outside the delivery service and notification duties.
National security
E-invoice must not be issued
More detail
An e-invoice must not be issued where the supply involves a classified fact or where the recipient is the Slovak Information Service (Slovenská informačná služba) or Military Intelligence (Vojenské spravodajstvo), per § 85o ods. 2 of the VAT Act . Paper invoices or other forms are used instead, per the Financial Administration FAQ 9/DPH/2025/IM .
Supplies within a VAT group
No invoice and no e-invoicing duty
More detail
Supplies between members of one VAT group under § 4b are internal supplies of a single taxable person, so no invoice is due and neither the e-invoicing duty nor the § 85o notification applies, per the Financial Administration FAQ 9/DPH/2025/IM . Members may still exchange such documents over Peppol voluntarily.
Cross-border supplies until 2030
Domestic exchange only for now
More detail
The eFaktúra system covers exchange within Slovakia only. The Financial Administration FAQ 9/DPH/2025/IM says cross-border e-invoicing is planned for a later phase under ViDA and expected to be supported from 2030.
Voluntary participants
Joining does not cover every invoice
More detail
Entities with no statutory obligation, such as businesses that are not VAT registered, may join voluntarily and do not thereby have to send every e-invoice through the system, though each e-invoice they do send must meet its validation rules, such as Peppol BIS Billing 3.0, per the Financial Administration FAQ 9/DPH/2025/IM .
Kontrolný výkaz transition
Control statement abolished from 1 July 2030
More detail
The VAT control statement (kontrolný výkaz) is abolished entirely from 1 July 2030, once mandatory e-invoicing and digital reporting cover domestic transactions, per the guidance 1/DPH/2026/I on the provisions effective from 1 January 2027 and 1 July 2030 .
Latest Update
Technical Update
24 Sept 2026

Slovakia Passes 10,000 eFaktúra Enrolments and Restates the 2027 Duty to Receive

More than 10,000 taxpayers have chosen a certified delivery service provider (Digital Postman) and can receive e-invoices, the Financial Administration said on 24 September 2026. It restated that from 1 January 2027 every legal person and every taxable person must be able to receive e-invoices, whether or not it is registered for VAT.

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Ahmed S.
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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 (stránka projektového tímu Zavedenie prostredia pre elektronickú fakturáciu na Slovensku)Mandate portal
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Related Countries

  • Bosnia and HerzegovinaPlanned
  • BulgariaPlanned
  • LatviaPlanned
  • LuxembourgPlanned

Frequently asked questions about e-Invoicing in Slovakia

e-Invoicing is currently planned for future implementation for B2B and planned for future implementation for B2G transactions in Slovakia.

B2B e-Invoicing in Slovakia is planned for future implementation from 1 January 2027. The rollout runs in phases: 1 January 2027 (receive, every Slovak legal person and taxable person, whether or not VAT-registered); 1 January 2027 (issue, VAT payers established in Slovakia, domestic supplies to Slovak persons); 1 July 2030 (issue, cross-border supplies, under Article 5 of Directive (EU) 2025/516). Scope: VAT payers established in Slovakia, for domestic supplies to Slovak taxable persons and legal persons. Every person supplied in Slovakia with goods or services that need an e-invoice must be able to receive one through the delivery service. Handing the e-invoice to that service also reports its data to the Financial Directorate.

B2G e-Invoicing in Slovakia is planned for future implementation from 1 January 2027. Receiving e-invoices applies from 1 January 2027; issuing e-invoices applies from 1 January 2027. Scope: Public bodies receive; those registered for VAT must also issue. The IS EFA system once planned for public-sector invoicing was cancelled in 2024. E-invoices to public bodies now travel directly over Peppol from issuer to recipient.

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 v1.11. Archiving requirement: 10 years retention; Original XML format.

Yes, Slovakia uses the Peppol network for e-Invoice exchange. Peppol enables standardised cross-border e-Invoicing with other Peppol-connected countries and organisations.

Certified providers (Digital Postmen) deliver each e-invoice and automatically send its tax data to the Financial Administration, which confirms receipt.

Slovakia has penalties for e-Invoicing non-compliance. Unreported or late invoice data: Up to EUR 10,000; Repeated non-compliance: Up to EUR 100,000; Failure to issue an e-invoice: Offence under the Tax Code; and 2 more.

Yes. Slovakia falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.

The next e-Invoicing deadline in Slovakia is 1 January 2027: Domestic B2B and B2G e-invoicing mandatory. Domestic e-invoicing becomes mandatory under § 85o of the VAT Act: VAT payers established in Slovakia must issue e-invoices to Slovak taxable persons and legal persons, and every such recipient must be able to receive them.

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