Slovak e-invoicing mandate 2027
From 1 January 2027, Slovak VAT payers must issue invoices for domestic B2B and B2G supplies as structured electronic invoices — XML files conforming to the European standard EN 16931 (UBL syntax), delivered through the Peppol network via certified delivery-service providers. Every Slovak business entity must be able to receive such invoices. This guide summarises the mandate for international companies and their advisors.
Updated 2026-08-12
Legal basis and timeline
The mandate was introduced by Act No. 385/2025 Coll., an amendment to the Slovak VAT Act (Act No. 222/2004 Coll.). Section 76a (effective 1 January 2026) regulates certified delivery services; Section 85o (effective 1 January 2027) defines the electronic invoice and the issuing obligation.
Timeline: a voluntary transition period runs from 1 January 2026 to 31 December 2026. Mandatory issuing and receiving for domestic B2B and B2G supplies starts on 1 January 2027. Cross-border B2B transactions are expected to follow from 1 July 2030 in line with the EU ViDA initiative, when Slovakia's VAT control statements are also set to be replaced by digital reporting.
Who is affected
Issuing: Slovak-established VAT payers must issue e-invoices for supplies of goods and services with a place of supply in Slovakia made to taxable persons or non-taxable legal entities — including invoices for advance payments received.
Receiving: every legal entity and every entrepreneur who is a taxable person in Slovakia must be able to receive e-invoices — including businesses not registered for VAT.
Out of scope for now: B2C invoices, pro-forma invoices (payment requests), and supplies to the Slovak Intelligence Service, Military Intelligence or involving classified information (where e-invoices must not be issued). Foreign entities registered for Slovak VAT under special regimes (e.g. § 5 registration of non-established persons) should assess their position case by case.
Format and delivery
An e-invoice is a structured XML document conforming to EN 16931, in practice UBL 2.1 under the Peppol BIS Billing 3.0 profile (Invoice and CreditNote documents). PDF — even digitally signed — does not qualify. Legacy EDIFACT flows may continue commercially, but the invoice data must additionally be produced as EN 16931 XML (mapping per CEN/TS 16931-3-4:2017).
Delivery runs through the Peppol network via certified delivery-service providers (informally 'digital postmen'), registered with the Slovak Financial Administration (register: vpds.financnasprava.sk). The provider also reports invoice data to the tax authority automatically — at issuance for outbound invoices and within 5 days for received ones.
Slovak participants are addressed by Peppol ID scheme 0245 with their Slovak tax identification number (DIČ), e.g. 0245:2122749607. Without a Slovak DIČ, a recipient cannot be addressed in the Slovak e-invoicing regime.
Penalties
Failing to report invoice data, reporting incorrect data, or reporting late carries a fine of up to €10,000, rising to €100,000 for repeated violations. No fine applies to an obvious error corrected immediately, or where a contracted certified provider demonstrably failed and the data was reported promptly after the outage.
How to comply
A Slovak trading partner (subsidiary, customer or supplier) needs an account with a certified provider: the provider issues invoices in the correct format, delivers them over Peppol, registers the company for receiving in the Peppol SMP and handles tax-authority reporting automatically.
eFaktúra (eFaktura s. r. o.) is a certified delivery-service provider (Financial Administration ID EFSK000028) operating its own production Peppol Access Point. Sending and receiving are live today; receiving is free permanently, and sending is free throughout 2026. A REST API (OpenAPI 3.1, HMAC-signed webhooks, free sandbox with a test Peppol ID) and a white-label programme are available for ERP and SaaS integrations — documentation in English at developers.efaktura.sk.
Frequently asked questions
Does the 2027 mandate apply to invoices issued to Slovak customers from abroad?
The mandatory regime covers domestic supplies by Slovak-established VAT payers. Cross-border B2B e-invoicing is expected from 1 July 2030 under ViDA. Non-established entities with Slovak VAT registrations should assess specific transactions individually.
Is a PDF invoice acceptable?
No. From 1 January 2027 a domestic B2B invoice must be structured XML per EN 16931 (UBL). PDFs remain useful as human-readable copies only.
What is a 'digital postman'?
The informal Slovak term for a certified delivery-service provider under § 76a of the VAT Act — an accredited Peppol Access Point operator that delivers e-invoices and reports their data to the Financial Administration.
How are Slovak companies addressed on Peppol?
By Peppol ID scheme 0245 with the company's Slovak tax ID (DIČ) — for example 0245:2122749607. Only one provider per Peppol ID may be registered for receiving.
E-invoice with Slovakia today
Od roku 2027 bude elektronická fakturácia povinná. Zistite ako sa pripraviť a či sa vás e-faktúra týka.