VAT payer + domestic B2B/B2G
Generally issues and receives structured electronic invoices.
E-invoicing 2027
E-invoicing: the complete guide.
Electronic invoicing becomes mandatory in Slovakia in 2027. Here are the deadlines, the formats and the practical steps to get ready.
Certified providerID EFSK000028
EFSK000028Certified e-invoicing provider
eFaktúra is a certified delivery service provider of the Slovak Financial Administration with its own production Peppol Access Point — you can send and receive e-invoices today, and entirely free of charge throughout 2026.
E-invoicing from 1 January 2027
Find out whether e-invoicing applies to you
From 1 January 2027, e-invoicing in Slovakia applies above all to VAT payers in domestic B2B and B2G transactions. Tell us whether you run a limited company, work as a sole trader or are an accountant, and we will show you whether you have to issue e-invoices, receive them, or whether the obligation does not reach you yet.
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Your result
Answer the 4 steps and your result will appear here
Step 1 of 4
Who is dealing with the e-invoice?
Start with the type of entity. That lets us narrow down the rules that apply to you.
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The legal position
When e-invoicing really applies to your business
A short legal context for the result, so it is clear what is an obligation, what is merely a type of document and what has to be assessed case by case.
From 2027
From 1 January 2027 the obligation applies chiefly to a domestic VAT payer under Section 4, 4b or 4c of the VAT Act supplying a taxable person or a non-taxable legal entity in Slovakia. The transitional rules are in Section 85o.
Not a PDF
An e-invoice is a structured electronic invoice compliant with EN 16931 — a format software can process. Over Peppol it is usually carried as UBL.
Non-VAT payers
Non-VAT payers generally do not have to issue e-invoices, but they must be able to receive one when it is issued by a supplier who is a VAT payer.
Situations at a glance
The most common scenarios, without the legalese
Not every business will carry the same obligation. A VAT payer will generally both issue and receive e-invoices. A non-VAT payer mostly will not have to issue them, but must be ready to receive them from suppliers who are VAT payers.
Non-VAT payer receiving from a VAT payer
Issuing generally not required; receiving and processing an e-invoice is.
Proforma or a B2C scenario
Mandatory issuing of e-invoices generally does not apply from 1 January 2027.
Cross-border, exempt supply, unclear document
The specific regime, the type of document and whether the supply is domestic have to be assessed.
Limited company (s. r. o.)
1If your limited company is a VAT payer, e-invoicing will apply to you in full from 1 January 2027. You will need a system that can issue, send, receive, store and process e-invoices.
Sole trader
2If you are a sole trader and a VAT payer, you will have to issue and receive e-invoices. If you are not a VAT payer, mandatory issuing generally does not apply to you, but you will have to be able to receive e-invoices from your suppliers.
Accountant
3Accountants will handle e-invoicing for dozens or hundreds of clients. Every client can be in a different regime — VAT payer, non-VAT payer, limited company, sole trader or legal entity. That is why a system that processes e-invoices automatically and transparently is essential.
What an e-invoice is
It is not a PDF.
An e-invoice is an invoice in a structured data format that computer systems can process without anyone touching it. It carries data for software — not just a picture of a piece of paper.
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Common misconceptionPDF is not an e-invoice
Digital does not mean electronic.
A PDF looks modern, but software cannot reliably read every field out of it. An e-invoice has to be in a data format such as Peppol BIS Billing 3.0 — Peppol is the European network for delivering e-invoices; in eFaktúra you use it today to deliver to Slovak businesses (cross-border delivery is being added country by country as we verify each one).
Timeline
Three milestones on the way to 2027.
The key dates for mandatory e-invoicing in Slovakia — from the approval of the amendment to the day it becomes compulsory.
- 2024
Legislation drafted
The state prepares the rules, the technical formats and the procedures for mandatory e-invoicing.
- 2025 – 2026Now
Transition period
Businesses can register and use e-invoicing voluntarily. The ideal time to test everything.
- 1 January 2027Coming soon
E-invoicing becomes mandatory
Domestic B2B invoices in Slovakia move to an electronic format that software can process.
Who it applies to
It applies to everyone.
From 2027, mandatory e-invoicing reaches every business in Slovakia — whether you run a limited company, work as a sole trader or are not registered for VAT.
Legal entities
Limited companies (s. r. o.), joint-stock companies and every other company registered in Slovakia.
Sole traders
Every sole trader issuing B2B invoices — whatever their turnover.
VAT payers and non-VAT payers
The obligation reaches everyone, whatever your VAT status.
How to prepare
Get ready in good time.
Five things you can do today so that the 2027 change is not a last-minute scramble.
Invoicing software with Peppol
Check that your invoicing program will be able to send and receive e-invoices over Peppol.
Register in the state e-Faktúra system
The e-Faktúra system is run by the Slovak Financial Administration. Registration is already open on a voluntary basis.
Start invoicing electronically
The sooner you start, the smoother the switch. Test the process on real invoices.
Check that your system is compatible
Make sure your accounting program can receive e-invoices in the Peppol format.
Through the SAPI-SK standard
If your accounting software supports the Financial Administration's common SAPI-SK interface, connecting it to eFaktúra is just a matter of swapping the access credentials.
In depth
A guide to e-invoicing, topic by topic.
The act, the deadlines, the penalties and practical how-tos for specific situations — every topic in detail, with links to the official sources.
LegislationAct 385/2025Act No. 385/2025 Coll. amends the Slovak VAT Act and, from 1 January 2027, introduces mandatory electronic invoicing for domestic B2B and B2G transactions. What Sections 76a and 85o say, who they apply to and what the penalties are.TimelineDeadlinesWhen mandatory e-invoicing starts in Slovakia: the transition period from 1 January 2026, the obligation for domestic B2B and B2G from 1 January 2027, cross-border transactions and the end of the VAT control statement from 1 July 2030.ObligationsWho is affectedFrom 1 January 2027, domestic VAT payers must issue e-invoices for domestic B2B and B2G supplies. Every business and every legal entity must be able to receive them — including non-VAT payers and sole traders. An overview by situation.SanctionsPenaltiesFailing to report invoice data, reporting it incorrectly or reporting it late carries a fine of up to €10,000 from 2027, rising to €100,000 for a repeated breach. When no fine is imposed and how to eliminate the risk in practice.ChecklistPreparationA practical way to prepare for mandatory e-invoicing: choosing a certified provider, registering on the Peppol network, testing sending and receiving, connecting your accounting system and checking your partners. It all takes a few days.TechnicalFormatFrom 2027 a mandatory e-invoice has to be structured XML compliant with the European standard EN 16931 in UBL syntax, delivered over the Peppol network (BIS Billing 3.0). What those terms mean, why a PDF is not enough and what happens to EDIFACT.TechnicalPeppol IDSlovak businesses identify themselves on the Peppol network by their Tax ID (DIČ) under scheme 0245. How a Peppol ID is formed, how a recipient is looked up through the SMP, why a company may have only one provider for receiving, and what to do when the other party has no DIČ.In practiceCommon mistakesA PDF is not an e-invoice, a proforma is not sent over Peppol, summary invoices come with new limits and a disputed invoice is settled with a credit note. The misconceptions that cause businesses the most trouble under mandatory e-invoicing.Who it applies toFor sole tradersA VAT-registered sole trader must both issue and receive e-invoices from 1 January 2027. A sole trader who is not VAT-registered only has to be able to receive them — and that can be done free of charge. A practical guide with none of the theory.Who it applies toNon-VAT payersA business that is not registered for VAT does not have to issue e-invoices from 1 January 2027 — but it does have to be able to receive them from VAT payers. How to set receiving up free of charge, with no lock-in and no new software.Who it applies toFor small businessesA small limited company registered for VAT must both issue and receive e-invoices from 1 January 2027. How to make the switch without changing your accountant or your software: choosing a provider, connecting your bookkeeping, advance payments and summary invoices.Who it applies toFor accountantsAn accountant deals with e-invoicing twice: for the practice and for the clients. How to manage several companies under one login, get client documents into Pohoda, KROS Omega, Money S3 or MRP automatically, and retype nothing by hand.Who it applies toFor online shopsInvoices to consumers do not change in 2027 — mandatory e-invoicing applies to B2B orders. How an online shop automates issuing e-invoices to business customers through a REST API, and what to do about orders billed to a company.English guideIn-depth guideOne long read on the Slovak e-invoicing mandate for foreign owners, finance teams and software vendors — written for readers outside Slovakia.
Questions and answers
Frequently asked questions.
The questions about mandatory e-invoicing that land in our inbox most often.
An e-invoice is an electronic invoice in a format that software can process. An ordinary PDF is not an e-invoice.
From 1 January 2027, e-invoicing is mandatory for domestic B2B transactions between VAT payers. A transition period with voluntary participation runs from 1 January 2026, and from 1 July 2030 the obligation extends to cross-border transactions within the EU.
The standard used across the EU is Peppol BIS Billing 3.0 (Peppol being the network for delivering e-invoices). In practice it means a data format that accounting systems and state systems can read.
No. A PDF is primarily a visual document for a human reader. An e-invoice has to be in a format that software can process automatically.
Yes. From 1 January 2027 it is VAT payers who must issue e-invoices, but every taxable person must be able to receive them — including sole traders and non-VAT payers.
Choose invoicing software that is ready for e-invoicing, check your obligations towards the Slovak Financial Administration, and start testing new invoices ahead of time.
Yes. eFaktúra is a certified e-invoicing provider (EFSK000028) with its own production Peppol Access Point — you can send and receive invoices in the Peppol BIS Billing 3.0 format today, without wrestling with formats by hand.
Start e-invoicing today
Electronic invoicing becomes mandatory in 2027. Find out how to prepare and whether it applies to you.