Slovakia has published accreditation rules for e-invoicing service providers, setting the conditions for operating Peppol Access Points as part of its decentralized “5-corner” e-invoicing system ahead of the national mandate. Mandatory e-invoicing will apply to domestic transactions from 1 January 2027 and to cross-border transactions from 1 July 2030, with voluntary testing for certified providers starting in spring 2026.
Slovakia publishes accreditation rules for E-Invoicing service providers
Public
Slovakia
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
109
Content accuracy validation date:
02.02.2026
Content accuracy validation time:
10:00h
Slovakia’s Financial Administration has released accreditation requirements for service providers that want to operate Access Points for electronic invoice exchange. This marks an important step in preparing for the country’s upcoming e-invoicing mandate.
Under the approved draft law, e-invoicing and reporting will become mandatory for domestic taxpayers starting January 1, 2027. From July 1, 2030, the mandate will expand to cover cross-border transactions, in line with the EU’s ViDA legislation.
Slovakia plans to use a decentralized “5-corner” e-invoicing system through the Peppol network. To participate, delivery service providers must be formally accredited. The requirements include:
- Having a registered office or business location in an EU Member State
- Demonstrating a clean criminal record for the company and its representatives
- Proving technical capability through successful testing in the Peppol Testbed
- Ensuring reliable identification of both senders and recipients
The Financial Administration will keep and publish a list of certified providers. Starting in spring 2026, businesses will be able to choose a certified provider and begin voluntary testing ahead of the full mandate.
Officials say the accreditation process is designed to guarantee interoperability, security, and reliability within Slovakia’s e-invoicing system.
Other news from Slovakia
Slovakian financial administration launches QR payment pilot
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
Slovakia has launched an open pilot for QR payments, allowing businesses to test cashless payment options ahead of new rules effective 1 March 2026, which give customers the right to request a cashless payment for purchases over €1 while keeping cash as an option. The pilot, available to all businesses using online cash registers, supports multiple cashless methods and relies on bank instant payme... Read more
New document was uploaded: E-commerce Slovakia - Legal requirements
Slovakia
Author: Nikolina Basić
This document explains Slovakia’s fiscal and e-commerce framework, focusing on mandatory fiscalization via the eKasa system, real-time reporting of cash and cash-equivalent transactions, and the conditions under which e-commerce activities are exempt from using cash registers. It also outlines the legal basis and general requirements for distance selling, consumer information duties, and payment scenarios (online payment, bank transfer, and cash on delivery) and clearly distinguishes when fiscal receipts are required versus when non-fiscal proof of sale is sufficient. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Act of the National Council of the Slovak Republic (EN)
Slovakia
Author: ...........
This document is Slovak Act No. 384/2025 Coll. on Sales Records, effective from 1 January 2026, which establishes the legal framework for recording sales through the eKasa system in Slovakia. It defines the obligations of sellers when accepting payments, regulates the use of online, software-based, and virtual cash registers, and sets detailed technical and certification requirements for cash register software and protected data storage. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Act of the National Council of the Slovak Republic (SK)
Slovakia
Author: ..............
This document is Slovak Act No. 384/2025 Coll. on Sales Records, effective from 1 January 2026, which establishes the legal framework for recording sales through the eKasa system in Slovakia. It defines the obligations of sellers when accepting payments, regulates the use of online, software-based, and virtual cash registers, and sets detailed technical and certification requirements for cash register software and protected data storage. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Important notice: changes to cash register rules from 1 January 2026 in Slovakia
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
From 1 January 2026, Slovakia will fully transition to eKasa-only cash register reporting, phasing out legacy fiscal devices, formally allowing cloud-based cash registers, expanding the scope of sales subject to recording, extending online response times, preserving controlled offline reporting, and mandating QR codes on receipts for public verification. In general, changes include: Electronic... Read more
Retailers in Slovakia must inform customers of eKasa rights from January 2026
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
From 1 January 2026, Slovakia will require all retailers accepting cash or digital payments to prominently display a notice at the point of sale informing customers of their legal right to receive a receipt, under Act No. 384/2025 Coll. on Sales Records. The measure applies to all businesses using the eKasa system, includes detailed placement and format rules issued by the Tax Administration, and... Read more