Slovakia’s Financial Administration clarified the upcoming mandatory e-invoicing rules effective January 1, 2027, including key exemptions for non-VAT payers, VAT-exempt supplies, and certain foreign VAT-registered companies. The guidance confirms that compliant e-invoices must be issued, exchanged, and archived as EN 16931 XML files, generally through accredited Peppol service providers, with XML archiving required for 10 years.
Slovak Financial Administration clarifies upcoming 2027 E-invoicing rules
Public
Slovakia
Author: Nikolina Basić
Category:
Fiscal subject related
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85
Content accuracy validation date:
14.05.2026
Content accuracy validation time:
13:41h
The Financial Administration of the Slovak Republic has released an updated FAQ guide, offering critical clarity on technical and tax-related requirements ahead of the country's mandatory e-invoicing rollout.
The new rules, designed to digitize tax processes and curb VAT fraud, are officially scheduled to become legally binding on January 1, 2027.
The guidance clarifies important exemptions to ease the transition for specific business categories:
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Non-VAT Payers: Businesses and individuals who are not registered for VAT have no legal obligation to issue electronic invoices. Even if they voluntarily join the decentralized Peppol network, they are free to choose whether to issue an e-invoice or use paper/PDF formats on a case-by-case basis. (Note: Non-VAT payers actively engaged in business are still required to be capable of receiving e-invoices).
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VAT-Exempt Supplies: VAT-registered taxpayers who conduct tax-exempt supplies (under Sections 28 to 42 of the Slovak VAT Act) are not required to issue invoices for these specific transactions.
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Foreign Companies: Foreign businesses registered for VAT in Slovakia without a permanent local establishment are completely exempt from these e-invoicing mandates between January 1, 2027, and June 30, 2030. The initial phase applies strictly to domestic VAT payers and domestic transactions.
To comply with the law, standard PDF documents or scanned images will no longer suffice.
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XML Format Only: An e-invoice is legally defined as a structured electronic file compliant with the EN 16931 standard. Consequently, all e-invoices must be archived in their original XML format. Converting XML files into other formats for archiving will not meet compliance standards.
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EDI Integration: Businesses using Electronic Data Interchange (EDI) systems (such as EDIFACT) must convert their invoicing data into an EN 16931-compliant format starting January 1, 2027.
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The "Digital Postman": The standard method for sending and receiving these documents is through an accredited service provider (acting as a "digital postman") via the Peppol network. Any deviation from this delivery method requires the buyer's explicit consent.
Receiving an electronic invoice does not mean a business is forced to accept it. The Financial Administration clarified that e-invoices should be treated similarly to paper invoices when errors occur:
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For simple errors (e.g., incorrect amounts): The recipient should contact the supplier directly to request a corrective document or credit note.
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For suspected fraud: If a business receives an invoice that appears to be fraudulent, they are advised to immediately report the matter to the tax administration.
Electronic invoices must be archived in their original XML format for 10 years. Failure to comply with reporting requirements can result in financial penalties.
The Financial Administration has launched an interactive e-invoicing guide to help businesses determine if e-invoicing applies to them and how to prepare.
The guide and detailed instructions are available on www.info-efaktura.sk, covering various types of entities from small entrepreneurs to large companies.
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