Mandatory e-invoicing deadlines — the full timeline from 2026 to 2030
Mandatory electronic invoicing in Slovakia is being phased in between 2026 and 2030. The key date is 1 January 2027 — from that day domestic VAT payers must issue electronic invoices for domestic B2B and B2G supplies, and every taxable person must be able to receive them.
The timeline at a glance
| Date | What happens |
|---|---|
| 1 January 2026 | The transition period begins. E-invoicing through the delivery service can be used voluntarily; the Financial Administration certifies providers (“digital postmen”) on a rolling basis. |
| Throughout 2026 | The register of certified providers at vpds.financnasprava.sk is updated daily. This is the right time to pick a provider and test both sending and receiving. |
| Q3 2026 | Planned start of data reporting to the Financial Administration for voluntarily connected businesses (reporting of invoices where the issuer has a VAT ID). |
| 1 January 2027 | Mandatory electronic invoicing for domestic B2B and B2G supplies by VAT payers. Every taxable person and every legal entity must be able to receive e-invoices. |
| 1 January 2027 – 30 June 2030 | The domestic regime under the transitional provisions of Section 85o of the VAT Act; the invoicing rules in Sections 71 to 76 apply in the wording effective until 30 June 2030. |
| 1 July 2030 | Extension to cross-border B2B transactions within the EU under the ViDA (VAT in the Digital Age) initiative. The VAT control statement and the EC sales list are due to be abolished — replaced by near-real-time digital reporting from invoices. |
What exactly changes on 1 January 2027
- VAT payers issue invoices for domestic supplies of goods and services exclusively as structured electronic invoices (XML compliant with EN 16931, UBL syntax).
- Invoices are delivered through a certified provider's delivery service; with the recipient's consent, other means are also allowed.
- Data from issued invoices is reported to the Financial Administration on issue, and from received invoices within 5 days — a certified provider does this automatically.
- Every legal entity and every business that is a taxable person must be able to receive e-invoices — including a non-VAT payer who never has to issue one.
- The deadline for issuing an invoice remains 15 days from the supply or from receipt of payment.
Note
From 2027 the recipient's consent to electronic invoicing is no longer required — the consent requirement is removed from the act, so a customer cannot block your move to e-invoices.
Why it does not pay to wait until the end of 2026
- Choosing and testing a provider takes time — you need to verify sending, receiving and the link to your accounting system.
- Trading partners are joining gradually; whoever joins the Peppol network sooner delivers invoices electronically during the transition period and does not have to change everything at once.
- From 1 January 2027 receiving has to work from day one — a supplier discharges its obligation by sending through the delivery service even if the recipient is not connected.
eFaktúra is a certified e-invoicing provider (EFSK000028) with its own Peppol Access Point — sending and receiving e-invoices works today and is free of charge throughout 2026, while receiving stays free permanently.
Frequently asked questions
From 1 January 2027 for domestic B2B and B2G supplies by VAT payers. From 1 January 2026 to 31 December 2026 there is a transition period with voluntary participation.
The act sets no specific date for choosing one, but from 1 January 2027 you must already be able to issue and receive e-invoices. In practice, pick a provider and test it during 2026.
The VAT control statement and the EC sales list are due to be abolished from 1 July 2030 — the Financial Administration will receive invoice data automatically in near real time.
The extension to cross-border B2B transactions within the EU is expected from 1 July 2030 under the ViDA initiative.
Sources
Sort out your e-invoicing today
Electronic invoicing becomes mandatory in 2027. Find out how to prepare and whether it applies to you.