General information
From January 1, 2027, electronic invoicing (e-Invoice) in a structured XML format will become mandatory for all VAT payers in Slovakia for business-to-business (B2B) and business-to-government (B2G) transactions.
An eInvoice is a structured XML file that can be automatically processed by accounting software. Unlike PDFs, it reduces manual data entry and errors. Businesses will be required to send and receive e-invoices through certified digital service providers, known as “Digital Postmen.”
All VAT-registered businesses, including freelancers, sole traders, and landlords, must be able to receive e-invoices.
The obligation does not apply to consumer (B2C) invoices.
Implementation Timeline
- Early 2026: Voluntary transition period begins.
- January 2027: Mandatory use of structured eInvoices for domestic B2B and B2G transactions, with near real-time reporting to tax authorities.
- July 2030: EU-wide ViDA rules will extend e-invoicing and reporting to intra-community B2B transactions.
Exchange of invoices via approved access points (Digital Postmen), such as API-enabled accounting software, mobile apps, or certified providers. Invoices must be exchanged within 15 days of the tax point. The system will follow the Peppol BIS 3 format, harmonized with EU standards.
The Financial Directorate of the Slovak Republic has been appointed as the national Peppol authority. It will accredit service providers, set national rules, and support the use of eInvoices in both private and public sectors.
FAQ document regarding e-invoices has been published and it can be found: https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Aktualne/DPH/2025/2025.11.13_009_DPH_2024_IM.pdf
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