Slovakia will require mandatory e-invoicing and digital reporting for domestic B2B transactions from 1 January 2027, mainly affecting VAT taxpayers and Slovak fixed establishments. Voluntary adoption starts in Q2 2026, while from 1 July 2030 the system will expand to cross-border EU transactions and replace VAT ledger statements and EU sales lists.
Slovakia to Introduce Mandatory B2B E-Invoicing and Digital Reporting From January 2027
Public
Slovakia
Author: Ljubica Blagojević
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General information
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Content accuracy validation date:
28.05.2026
Content accuracy validation time:
08:18h
The reform is part of the EU VAT in the Digital Age (ViDA) initiative and aims to modernize VAT control, improve transparency, reduce tax evasion, and lower administrative burdens. Businesses are generally expected to use certified digital service providers, with the tax authority publishing and updating a list of accredited or pending providers. Voluntary adoption is expected to begin in Q2 2026, allowing businesses to test systems before the mandate becomes mandatory.
From 1 July 2030, the obligation will extend to cross-border EU transactions, while VAT ledger statements and EU sales lists will be abolished. Slovakia has also introduced related compliance measures, including expanded eKasa obligations from 1 January 2026, new certification requirements for cash register systems, and penalties for non-compliance. Businesses should check accounting software readiness, follow technical guidance, and prepare for onboarding once further instructions are issued.
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