E-invoicing in Slovakia from 2027: everything you need to know

From 1 January 2027, Slovakia makes structured e-invoicing mandatory for domestic B2B and B2G transactions. Invoices are exchanged over the Peppol network and the invoice data is reported to the Financial Administration. In this article we explain what the new rules mean for your business: the legal basis, who is in scope, how the system works and what changes in your daily invoicing.

The legal basis: Act No. 385/2025 Coll.

The obligation is set out in Act No. 385/2025 Coll., adopted on 9 December 2025, which amends the Slovak VAT Act (Act No. 222/2004 Coll.). The act introduces mandatory structured e-invoicing for domestic transactions, real-time reporting of invoice data and a system of certified delivery providers. The Financial Administration of the Slovak Republic (Finančná správa) acts as the national Peppol Authority and publishes detailed guidance, including an extensive FAQ for businesses and software vendors.

Slovakia is not alone: with the EU's VAT in the Digital Age (ViDA) package, structured e-invoicing and digital reporting will become the standard for intra-EU transactions from 1 July 2030. Slovakia is aligning its domestic system with that European framework from the start.

What changes on 1 January 2027?

• Domestic B2B and B2G invoices issued by Slovak VAT payers must be structured e-invoices.
• E-invoices are exchanged over the Peppol network through certified providers, not by email.
• The supplier reports the invoice data to the Financial Administration when the invoice is issued.
• Every business must be able to receive structured e-invoices.
• Credit notes, debit notes and advance-payment invoices follow the same rules.

A PDF sent by email, a scanned invoice or a Word or Excel document is no longer a valid invoice for transactions in scope. A non-compliant invoice can also put your customer's right to deduct input VAT at risk.

Who is in scope?

Issuing e-invoices

Businesses registered for VAT in Slovakia, including fixed establishments of foreign companies, must issue e-invoices for their domestic B2B and B2G supplies.

Receiving e-invoices

The obligation to receive is much broader. Virtually every business and legal entity must be able to receive e-invoices: sole traders, freelancers, businesses that are not registered for VAT, non-profit organisations and municipalities. There is no general exemption based on turnover.

Not (yet) in scope

• ordinary invoices to consumers (B2C);
• most cross-border B2B invoices, until the ViDA phase in July 2030;
• pro forma invoices and payment requests;
• qualifying simplified invoices.

Special cases such as self-billing, chain transactions and margin schemes need to be assessed case by case.

How does the system work? The five-corner model

Slovakia uses a decentralised five-corner model based on Peppol:

1. The supplier creates the invoice in its invoicing or ERP software.
2. The supplier's certified provider validates the e-invoice, looks up the buyer's Peppol address and sends it over the network.
3. The buyer's provider receives the e-invoice.
4. The buyer receives the invoice directly in its own software.
5. The Financial Administration receives the invoice data.

This is not a "clearance" system: the tax authority does not approve each invoice before it reaches the customer. The Financial Administration keeps a public register of certified providers; by the end of August 2026, 61 providers were certified.

What does a Slovak e-invoice look like?

A Slovak e-invoice is an XML file that follows the European standard EN 16931. In practice, the Peppol BIS Billing 3.0 format in UBL is used, with Slovak VAT categories and exemption codes. Every business on the network is identified by its Peppol ID: the scheme 0245 followed by its tax identification number (DIČ).

Before an e-invoice is sent, it is validated automatically: mandatory fields, VAT categories, calculations, identifiers and references to the original invoice for corrections.

Deadlines, archiving and penalties

• Issuing: invoices must be issued within 15 days.
• Archiving: e-invoices must be kept for 10 years in their original XML format.
• Corrections: an issued e-invoice is never changed; use a structured credit note or debit note that refers to the original invoice.
• Penalties: up to EUR 10,000 for failing to issue or report correctly, and up to EUR 100,000 for repeated breaches.

Proposed changes: grace period and later buyer reporting

In May 2026, the government put forward a draft amendment (LP/2026/282). It proposes:

• a penalty-free transition period until 31 March 2027 for businesses that make reasonable efforts to comply;
• postponing the reporting of received invoices by the buyer to 1 July 2030.

Suppliers would still have to issue e-invoices and report from 1 January 2027, and every business would still have to be able to receive e-invoices from that date. Until the amendment is adopted, the original rules apply.

How onFact helps

onFact has supported Peppol e-invoicing since 2017. You create your invoices, credit notes and quotes in onFact as usual; onFact converts them into the right e-invoice format and sends them over Peppol through our Access Point partner Storecove. E-invoices from your suppliers arrive directly in your onFact account, ready to be checked, paid and passed on to your accountant.

Read more on our page about mandatory e-invoicing in Slovakia or contact us.

This article provides general information and is not tax advice. Rules and deadlines may change; always check the latest publications of the Financial Administration of the Slovak Republic.