Slovakia e-Invoicing Guide
Domestic B2B and B2G e-invoicing becomes mandatory in Slovakia on 1 January 2027 under Law 385/2025 Z.z. E-invoices travel in EN 16931 XML over the Peppol network through certified delivery service providers, which report each invoice's tax data to the Financial Administration. B2C is outside the regime; cross-border supplies follow from 1 July 2030.
Last updated 29 Sep 2026
What is e-Invoicing in Slovakia?
Law 385/2025 Z.z. amends the VAT Act and makes structured e-invoices mandatory for domestic B2B and B2G supplies from 1 January 2027, on the basis of ViDA Directive (EU) 2025/516. Slovakia uses a five-corner Peppol model: businesses exchange e-invoices through certified delivery service providers, which the Financial Administration calls digitálni poštári (digital postmen), and the tax authority receives the invoice data at corner 5.
Finančné riaditeľstvo SR (the Financial Directorate) is the Peppol Authority for Slovakia. Voluntary use opened on 3 June 2026 with an online service for choosing a certified provider, and on 21 August 2026 the Financial Administration declared the e-invoicing infrastructure complete. By 24 September 2026 more than 10,000 taxpayers had chosen a provider, and the list of 25 September 2026 names 77 certified providers.
Slovakia e-Invoicing deadlines and milestones
From 1 January 2027, VAT payers established in Slovakia must issue e-invoices for domestic supplies to Slovak taxable persons and legal persons, and every Slovak legal person and taxable person must be able to receive them. Cross-border supplies follow on 1 July 2030, when the summary report ends and the VAT control statement (kontrolný výkaz) is abolished.
On 27 May 2026 the Ministry of Finance put out a draft VAT Act amendment (LP/2026/282) that would drop, for the transitional period, the duty on domestic buyers to report data from invoices they receive. It was still a draft on 28 August 2026. Select a milestone below for its detail.
Act 215/2019 Z.z. introduces guaranteed e-invoicing for the public sector
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
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
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
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
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
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
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
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
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
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
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
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.
Who needs to comply in Slovakia?
Public bodies must receive e-invoices over Peppol, and those registered for VAT must also issue them; the IS EFA system once planned for public-sector invoicing was cancelled in 2024. Recipients are identified on the Peppol network as 0245 followed by their DIČ. The supplier notifies the invoice data when it issues the e-invoice, a VAT-registered recipient notifies the data from an invoice it receives within five days, and handing the e-invoice to the delivery service also reports its data to the Financial Directorate.
The table below covers B2C invoices, exempt supplies, simplified invoices, supplies within a VAT group, national security cases and cross-border supplies until 2030.
| Transaction | Obligation | Scope | Effective |
|---|---|---|---|
| B2B | Receive | Every Slovak legal person and taxable person, whether or not VAT-registered | 1 January 2027 |
| B2B | Issue | VAT payers established in Slovakia, domestic supplies to Slovak persons | 1 January 2027 |
| B2B | Issue | Cross-border supplies, under Article 5 of Directive (EU) 2025/516 | 1 July 2030 |
| B2G | Issue and receive | Public bodies receive; those registered for VAT must also issue | 1 January 2027 |
Exemptions and deferrals
| Who | What applies | Source |
|---|---|---|
| B2C transactions | Outside the e-invoicing duty | Financial Administration FAQ 9/DPH/2025/IM |
| Exempt supplies and simplified invoices | No e-invoice duty | VAT Act |
| National security | E-invoice must not be issued | VAT Act |
| Supplies within a VAT group | No invoice and no e-invoicing duty | Financial Administration FAQ 9/DPH/2025/IM |
| Cross-border supplies until 2030 | Domestic exchange only for now | Financial Administration FAQ 9/DPH/2025/IM |
| Voluntary participants | Joining does not cover every invoice | Financial Administration FAQ 9/DPH/2025/IM |
| Kontrolný výkaz transition | Control statement abolished from 1 July 2030 | Official source |
How does e-Invoicing work in Slovakia?
Slovakia uses a real-time reporting model on the Peppol network. The certified provider generates a Tax Data Document (TDD) for each e-invoice and reports it to the tax authority at corner 5, whether or not delivery succeeds, per the Financial Administration FAQ, and the Financial Administration confirms receipt to the provider. E-invoices use EN 16931 XML in UBL 2.1 or CII syntax, with Peppol BIS Billing 3.0 and the Slovak Peppol BIS transposition rules v1.11.
E-invoices are kept in their original XML format for ten years from the end of the calendar year to which they relate, a period set by § 85o ods. 15 of the VAT Act. Received invoices relating to capital goods are kept until the end of the input tax adjustment period.
Supplier
Issues the e-invoice
EN 16931 XML in UBL 2.1 or CII syntax
Supplier's provider
Sends it over Peppol
A certified delivery service provider
Peppol network
Buyer's provider
Receives it for the buyer
Identified as 0245 followed by the buyer's DIČ
Buyer
Receives the e-invoice
A Slovak legal person or taxable person
A VAT-registered buyer also notifies the data from invoices it receives
A VAT-registered buyer also notifies the data from invoices it receives
Tax authority
Receives the tax data
Financial Administration, at corner 5
Planned
- Cross-border supplies: e-invoicing and digital reporting from 1 July 2030
- Supplier
- Certified providers over Peppol
- Public body
Routed to the public body's DIČ, as for B2B
No e-invoicing requirement in Slovakia
Documents by transaction
| Document | Used for | B2B | B2G | B2C |
|---|---|---|---|---|
| EN 16931 XMLUBL 2.1 or CII syntax | Every domestic B2B and B2G e-invoice | · | ||
| Peppol BIS Billing 3.0 | Validation rules on the Peppol network | · |
What are the e-Invoicing penalties in Slovakia?
The tax office sets fines under § 85o of the VAT Act and must weigh the seriousness of a breach and how long it lasted. Certified providers face removal from the register rather than fines: 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.
| Offence | Penalty | Source |
|---|---|---|
| Unreported or late invoice data | Up to EUR 10,000 | VAT Act 222/2004 Z.z. |
| Repeated non-compliance | Up to EUR 100,000 | VAT Act |
| Failure to issue an e-invoice | Offence under the Tax Code | Official source |
| Obvious error or provider failure | No fine for corrected errors or provider outages | VAT Act |
| Provider removal from register | Deleted from the register, with no appeal | VAT Act |
Find an e-Invoicing provider for Slovakia
16 vendors in our directory list Slovakia coverage. Vendor match ranks providers by your countries, ERP and invoice volumes, and one match covers every country in your scope. Sponsorship has no effect on the ranking.
Community: Slovakia e-Invoicing discussions
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On the C5/TDD digital reporting due Q3 2026, has there been any technical specification published yet, or just the policy line?
Slovakia e-Invoicing FAQs
Is e-invoicing mandatory in Slovakia?
From 1 January 2027 for domestic B2B and B2G supplies, under Law 385/2025 Z.z. Sending e-invoices over Peppol is voluntary during 2026, and B2C invoices are outside the regime.
What is a digital postman in Slovakia's e-invoicing system?
A certified delivery service provider under § 76a of the VAT Act; the Financial Administration calls these providers digitálni poštári (digital postmen). A provider exchanges e-invoices over the Peppol network for businesses, generates the Tax Data Document (TDD) and reports it to the Financial Administration. The list of 25 September 2026 names 77 certified providers.
When does Slovakia's e-invoicing mandate take effect?
On 1 January 2027. VAT payers established in Slovakia must then issue e-invoices for domestic supplies to Slovak taxable persons and legal persons, and every Slovak legal person and taxable person must be able to receive them, whether or not it is registered for VAT. Voluntary use has been open since 3 June 2026.
When does cross-border e-invoicing start in Slovakia?
On 1 July 2030, under Directive (EU) 2025/516. E-invoicing and digital reporting then cover cross-border supplies, the summary report ends and the VAT control statement (kontrolný výkaz) is abolished. Until then the eFaktúra system covers exchange within Slovakia only.
Which invoice formats does Slovakia accept?
EN 16931 XML in UBL 2.1 or CII syntax, sent over the Peppol network through a certified delivery service provider. Each e-invoice must meet the validation rules of Peppol BIS Billing 3.0 and the Slovak Peppol BIS transposition rules.
Which supplies are exempt from e-invoicing in Slovakia?
Supplies exempt under § 28 to § 43 and § 47 of the VAT Act, simplified invoices under § 74 ods. 3 písm. a) or b), and supplies between members of one VAT group. An e-invoice must not be issued where the supply involves a classified fact or the recipient is the Slovak Information Service or Military Intelligence. B2C invoices are outside the regime.
How are e-invoices reported to the tax authority in Slovakia?
The certified provider generates a Tax Data Document (TDD) for each e-invoice and reports it to the tax authority at corner 5, whether or not delivery succeeds. The supplier notifies at the time it issues the e-invoice and a VAT-registered recipient within five days; handing the e-invoice to the delivery service reports its data.
How long must e-invoices be kept in Slovakia?
Ten years from the end of the calendar year to which they relate, a period set by § 85o ods. 15 of the VAT Act, and in their original XML format. Received invoices relating to capital goods are kept until the end of the input tax adjustment period under § 54 and § 54a.
What are the penalties for e-invoicing non-compliance in Slovakia?
Up to EUR 10,000 where invoice data are not notified, or are late, incomplete or incorrect, and up to EUR 100,000 where the breach is repeated, under § 85o of the VAT Act. No fine is imposed for a corrected obvious error, or for a demonstrable technical failure at the provider where the data were notified without delay once it was resolved. Not issuing an e-invoice at all is an offence under the Tax Code (Act 563/2009 Z.z.).
What happens to a certified provider that stops meeting the rules in Slovakia?
The Financial Directorate deletes it from the register without delay, with no appeal against that decision, under § 76a of the VAT Act. Under the transition rule, any provider unable to show by 15 December 2026 that it can notify invoice data leaves the register on 1 January 2027.
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
Last change recorded 24 September 2026. All updates