Mandatory e-invoicing in Slovakia from 2027: what your business must do

What changes on 1 January 2027 #

An amendment to the Slovak VAT Act introduces mandatory electronic invoicing. VAT payers will issue invoices for domestic supplies to businesses and public bodies as an e-invoice. That is a structured XML file under the European standard EN 16931, not a PDF or a scanned document. Accounting software can read it without retyping.

Invoices will travel over the European Peppol network through certified delivery service providers, which the Slovak Financial Administration calls digital postmen. The invoice data is reported to the Financial Administration automatically along the way.

Who it affects #

• VAT payers: From 1 January 2027 they issue e-invoices for domestic supplies to businesses (B2B) and public bodies (B2G).
• All businesses: Every legal entity and every entrepreneur must be able to receive e-invoices, including those not registered for VAT: sole traders, liberal professions and property landlords.
• Consumers: Invoices to private individuals (B2C) are not covered.
• Foreign partners: For now the system covers domestic Slovak invoices only. Cross-border e-invoicing within the EU is planned from 1 July 2030.

What to do by the end of the year #

The Financial Administration recommends preparing during 2026. Steps for a business:

1. Check your accounting software: Ask your vendor whether it can issue and receive invoices in the Peppol BIS format. For many businesses an update is enough.
2. Choose a digital postman: Sign up directly or through your accounting software vendor. The Financial Administration publishes the list of certified providers.
3. Test sending and receiving: You can join the system voluntarily now, before the obligation starts.
4. Agree with customers and suppliers: Find out who will send invoices through a digital postman and with whom you agree on another method.
5. Adjust your archiving: VAT payers must archive e-invoices in the original XML format, not only as PDFs.

Transition period, penalties and costs #

A transition period runs until 30 June 2030. An invoice may be sent other than through a digital postman, for example via EDI or email, if the recipient agrees. Consent can be implicit, for example when the customer accepts and pays the invoice. It must still be a structured file under EN 16931, and the recipient must still be able to receive invoices through a digital postman.

From 1 July 2030 the VAT control statement and the EC sales list are abolished. The Financial Administration will receive invoice data continuously instead.

Missing, incorrect or late reporting can be fined up to €10,000, and up to €100,000 for repeated breaches. According to the Financial Administration, an obvious mistake you correct right away is not fined, and neither is a provable failure of the digital postman if you report the data as soon as it is fixed.

Providers set their own prices. The Financial Administration expects a simple digital postman app to cost no more than the EU average, roughly €5 to €12 per month.

What it means for incoming invoices #

E-invoicing removes retyping for domestic invoices from VAT payers: the data arrives structured and your accounting software reads it. Other documents will keep arriving as PDFs or on paper: invoices from foreign suppliers, from non-VAT payers who do not join the system, and cash receipts. Those still need processing as before.

This article is an overview based on information from the Slovak Financial Administration, not tax advice. For your specific situation, consult your accountant or tax adviser.