Slovakia e-invoicing mandate 2027: who and when

In short

• Issuing: from 1 January 2027 Slovak VAT payers must issue e-invoices for specified domestic supplies to another domestic taxable person or domestic legal person.
• Receiving: every domestic taxable person, including those not registered for VAT, and every domestic legal person must be able to receive e-invoices.
• An e-invoice is XML following EN 16931, not a PDF. It is delivered through a certified provider (a “digital postman”) in the Peppol network.
• The deadline to issue stays at 15 days. The provider reports the invoice data to the Financial Administration automatically.
• A government bill (parliamentary print 1454, in first reading on 30 September 2026) proposes a tolerance period for some penalties until 30 June 2027. It does not touch the obligation to receive.

What changes and when

The amendment to the Slovak VAT act (Act No. 385/2025 Coll.) introduces from 1 January 2027 mandatory e-invoices in a structured format together with digital reporting of invoice data to the Financial Administration (Finančná správa, FS). With it Slovakia transposes part of Council Directive (EU) 2025/516, known as ViDA (VAT in the Digital Age).

In practice invoices move from PDF attachments to machine-readable documents exchanged over the Peppol network. 2026 is a transition year: e-invoices can be exchanged voluntarily if the other party also has a provider.

Who is affected

The obligation to issue

It applies to VAT payers registered under § 4, § 4b or § 4c of the VAT act that, from 1 January 2027, supply goods or services with the place of supply in Slovakia, or receive a payment before such a supply, to a domestic taxable person or a domestic legal person that is not a taxable person (§ 85o(2) and (3)). The value of the supply does not matter, except for the simplified invoices listed below. Persons not registered for VAT do not have this obligation.

The obligation to be able to receive

Every legal person and every taxable person must be able to receive e-invoices: limited and joint-stock companies, sole traders, liberal professions, self-employed farmers, landlords, foundations, non-profit organisations and public institutions. This applies also to those not registered for VAT and to those that issue no invoices themselves (FS FAQ, part I, question 62). The recipient of a supply must make sure it can receive e-invoices through the delivery service (§ 71(5) of the VAT act, FS FAQ, part I, question 75). Receiving requires a provider and an assigned Slovak DIČ, which identifies the entity in the network.

The government bill (print 1454, status on 30 September 2026: first reading) proposes one exception: a person not registered for VAT would not have to be able to receive e-invoices relating to a VAT-exempt lease of real estate that is not part of its business assets, unless other supplies oblige it to receive. Until parliament passes the bill, this exception does not apply.

Exemptions

• Sales to consumers (B2C). The mandate covers invoicing between businesses (B2B) and between businesses and the public sector (B2G) only (FS FAQ, part I, questions 4 and 62).
• Simplified invoices. A document up to EUR 100 and a receipt from the eKasa cash register where the price including VAT is not more than EUR 400 (§ 74(3)(a) and (b)). Above EUR 400 the VAT payer must issue an e-invoice (FS FAQ, part I, questions 51 and 66).
• VAT-exempt supplies. The act exempts supplies exempt from tax under § 28 to 43 and 47 (§ 85o(2), quoted in FS FAQ, part I, questions 51 and 52). For domestic supplies these are the exemptions under § 28 to 42 (FS FAQ, part I, questions 55 and 58), for example some financial, insurance, health or education services (FS guide for non-profits) or an exempt lease of real estate under § 38(3) (FS FAQ, part I, question 51). A supplier may still send such an invoice through the delivery service voluntarily (FS FAQ, part I, question 55).
• Classified supplies. An e-invoice must not be issued where the recipient is the Slovak Information Service or Military Intelligence, or where the supply involves classified information (FS FAQ, part I, questions 8 and 37). The government bill (print 1454, status on 30 September 2026: first reading) proposes adding the Ministry of Defence for supplies intended for the defence and security of the state, and supplies involving restricted information.
• Foreign persons until 30 June 2030. Between 1 January 2027 and 30 June 2030 the transitional rules of § 85o of the VAT act apply (§ 85o(1) and (2)), and they concern only domestic persons and domestic transactions. A person registered for VAT in Slovakia under § 5, that is, one not established in Slovakia, need not issue e-invoices in this period nor arrange to receive them through the delivery service (FS FAQ, part I, question 52, and part II, question 29). An invoice for a foreign customer need not be an e-invoice either, because the customer is not a domestic person (FS guide for non-profits).

What it requires in practice

• Format. XML following EN 16931 in UBL 2.1 or CII syntax, sent over Peppol as Peppol BIS Billing 3.0. Validated samples for common Slovak situations are on the UBL samples page.
• Provider. Invoices go through certified providers of the delivery service listed by the Financial Administration, used from accounting software or the provider’s web application.
• Peppol ID. Slovak entities are addressed with scheme 0245 and the digits of their DIČ, in the form 0245:DIČ, without the “SK” prefix.
• Reporting. Data from an e-invoice that the VAT payer must issue and sends through the delivery service are reported to the Financial Administration; handing the e-invoice to the delivery service fulfils the duty (FS FAQ, part I, question 61, and part II, question 20).

Deadline and date of issue

The VAT payer must issue the e-invoice within 15 days of the supply, of receiving a payment before the supply, or of the end of the month in which the event requiring a correction of the tax base occurred (§ 85o(6)). For an e-invoice sent through the delivery service the date of issue is the day it was handed to the delivery service, so the issue date on the invoice should match the day it is sent (FS FAQ, part I, question 74). At the turn of the year the date of issue decides: an invoice covered by the mandate that is issued from 1 January 2027 must be an e-invoice even if the supply took place in December 2026.

Tolerance period (government bill)

Government bill, parliamentary print 1454, status on 30 September 2026: in first reading in the National Council of the Slovak Republic, not yet law. It proposes that between 1 January and 30 June 2027 the tax office would not fine a VAT payer for issuing an e-invoice after the 15-day deadline or for missing, late or incorrect reporting of invoice data (§ 85q(2) and (3) of the bill). The obligations to issue e-invoices and to be able to receive them stay unchanged; details (in Slovak) are in the article on penalties and the tolerance period.

Timeline

• 1 January to 31 December 2026: transition period, voluntary participation.
• 1 January 2027: mandatory e-invoicing and reporting for domestic B2B and B2G transactions.
• 1 January to 30 June 2027: tolerance period for selected penalties, if parliament passes the government bill (print 1454).
• 1 July 2030: expected extension to cross-border supplies, the deadline to issue an invoice shortened to 10 days and the VAT control statement and recapitulative statement abolished.

How a Slovak branch or subsidiary can prepare

1. Ask your ERP or accounting software vendor whether and from when it can issue e-invoices and process received ones.
2. Choose a certified provider for each Slovak entity with its own DIČ.
3. Confirm the choice on the Financial Administration portal. The login is through slovensko.sk (eID) or with the identifier and password for the FS portal. For a legal entity, a person authorised to represent it on the FS portal makes the selection, and a provider can be chosen only for an entity with an assigned and notified DIČ. If you choose us, the selection is made at this link on the FS portal.
4. Test receiving and sending in 2026 and check that your main customers are in the network (Peppol check).

At Verteco nothing is billed before 1 January 2027. From then the service costs €2 excluding VAT per IČO (company registration number) for each month in which the company sent an invoice or had the data archive switched on at the month’s end. Receiving without the archive is free up to 1,000 invoices a month (sent and received together), then €0.01 excluding VAT per invoice. See pricing and the documentation.

Official sources

Binding information is published by the Financial Administration of the Slovak Republic, including the Slovak document “Najčastejšie otázky a odpovede k eFaktúre” (9/DPH/2025/IM, version of 15 September 2026), which this article cites as “FS FAQ”. This article is for information only and is not legal or tax advice.

Frequently asked questions