Slovakia e-Invoicing Guide

Slovakia will require mandatory B2B e-invoicing from 1 January 2027 under Law 385/2025 Z.z., which amends the Slovak VAT Act and implements the EU ViDA Directive (2025/516). The system uses a decentralised 5-corner Peppol model. Businesses exchange invoices through accredited service providers known as Digital Postmen, while the tax authority sits at corner 5 to receive reporting data. There is no pre-clearance requirement; invoices do not need government approval before they are issued.

The Peppol Authority for Slovakia is Financne riaditelstvo SR (the Financial Directorate). All e-invoices must use the EN 16931 standard in XML format, either UBL 2.1 or CII syntax. PDF and EDIFACT documents are not accepted as valid e-invoices. During 2026, sending invoices via the Peppol network is voluntary, giving businesses a transitional period to test their systems before the mandate takes effect.

Slovakia's rollout follows a clear path. B2G e-invoicing began its phased rollout on 1 January 2024. For B2B, a voluntary testing period started on 1 January 2026, and the Financial Administration published Access Point accreditation requirements on 14 January 2026. Digital reporting through the tax authority's corner 5 system is projected to become available in Q3 2026. The mandatory B2B deadline is 1 January 2027, when all domestic B2B transactions must use structured e-invoices via the Peppol network. Further ahead, EU-level ViDA milestones include platform obligations from July 2028 and cross-border digital reporting requirements from July 2030.

On 27 May 2026 the Ministry of Finance submitted a draft amendment to the VAT Act 222/2004 Coll. for interdepartmental review (LP/2026/282), open for comments until 16 June 2026. If adopted, it would soften the 2027 launch in three ways: a penalty-free transitional period would run from 1 January to 31 March 2027, the obligation on domestic buyers to report data from received invoices would move from 1 January 2027 to 1 July 2030, and from 1 July 2030 the right to deduct input VAT would depend on holding a valid e-invoice. Sellers in scope would still issue e-invoices and report invoice data from January 2027, and buyers in scope would still need to receive them. The 1 January 2027 mandate itself is unchanged. These measures are proposed and not yet enacted.

All domestic B2B transactions must be conducted via the Peppol network using EN 16931 XML (UBL 2.1 or CII syntax). Businesses must issue e-invoices within 15 days and report received invoices within 5 days. Recipients are identified by their DIC (tax identification number) in the Slovak PASR registry. No recipient consent is required for e-invoice delivery. Self-billing is permitted where a written agreement exists between the parties. A draft amendment of 27 May 2026 (see Timeline) proposes deferring the buyer-side reporting of received invoices from 1 January 2027 to 1 July 2030, leaving the seller obligation to issue and report from January 2027 in place.

B2C transactions are excluded from the mandate entirely. E-invoices must not be issued where the recipient is the Slovak Information Service (Slovenska informacna sluzba), Military Intelligence (Vojenske spravodajstvo), or where classified information is involved. The existing VAT control statement (kontrolny vykaz) and summary report remain in effect until 1 July 2030, after which invoice data will be reported automatically through the e-invoicing system in near-real time.

Slovakia uses a 5-corner Peppol model. The sender and receiver each connect to the network through their own accredited service provider (Digital Postman). These providers must hold an EU registered office, pass criminal record checks, and complete Peppol Testbed testing. The invoice flows from sender to sender's Digital Postman, across the Peppol network to the receiver's Digital Postman, and then to the receiver.

The tax authority operates as corner 5 in the model. Accredited service providers generate a Tax Data Document (TDD) for each invoice and report it to the Financial Administration. This gives the tax authority visibility into transactions without blocking the invoice flow. E-invoices must be archived digitally for 10 years under Slovak VAT regulations, or 20 years for transactions involving immovable property. Archiving abroad is permitted.

Penalties apply from 1 January 2027 when the mandate takes effect. Failure to report data, submitting incorrect data, or reporting after the deadline can result in fines of up to EUR 10,000 per infraction under Law 385/2025 Z.z. Repeated violations carry fines of up to EUR 100,000. No fine is imposed if an obvious error is identified and corrected promptly. Businesses also have a defence where a contracted Digital Postman experienced a technical failure, provided the data were reported without delay once the issue was resolved.

A draft amendment submitted on 27 May 2026 proposes a transitional grace period from 1 January to 31 March 2027, during which no penalties would be imposed while businesses making genuine efforts to comply adapt to the new system. The proposal is in consultation until 16 June 2026 and is not yet enacted.