Slovakian Financial Administration publishes guide on E‑Invoicing

Slovakia’s Financial Administration has published new guidance to resolve misconceptions about the upcoming mandatory electronic invoicing system, confirming that it will begin on 1 January 2027.

The Guide regulates:

• Mandatory start date: VAT payers must issue structured e‑invoices for legally defined domestic supplies.
• Receiving obligation: All businesses and economic operators must be able to receive structured e‑invoices, even if they are not VAT payers.
• Peppol network: Slovakia will use the Peppol system for invoice exchange.

Transitional period: Until 30 June 2030, certain alternative transmission methods will be permitted under agreed conditions. The guidance is available on Tax Authority portal under the “e-invoicing myths”.