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Slovakia e-Invoicing

Updated 6 May 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 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.
B2C
none
B2C transactions excluded from the mandatory e-invoicing regime.
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. .

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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 1 July 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
Peppol BIS Billing 3.0
Slovak Peppol BIS transposition rules v1.8

Supported Formats:

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

Clearance Model:

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.

Archiving Requirements:

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

N/A
Kontrolný výkaz (VAT control) exists.

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: 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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Frequently asked questions about e-Invoicing in Slovakia

Primary sources for Slovakia

financnasprava.sk, financnasprava.sk, slov-lex.sk, financnasprava.sk.

Related Countries

Latvia
planned
Montenegro
planned
Netherlands
planned
North Macedonia
planned