E-reporting in Slovakia: what is reported, by whom and when?

Slovakia's new e-invoicing system is about more than sending invoices in a new format. From 1 January 2027, invoice data is also reported to the Financial Administration of the Slovak Republic in near real time. This is called e-reporting. In this article we explain what e-reporting is, who reports what and when, and how it differs from the reporting you already know.

What is e-reporting?

E-reporting means that the data of your invoices is sent electronically to the tax authority, at the moment the invoice is exchanged. Instead of collecting all invoices and reporting them afterwards in a periodic return, the Financial Administration receives the data of each invoice almost immediately.

In Slovakia, e-reporting is closely linked to mandatory e-invoicing: the invoice is exchanged over the Peppol network, and the relevant data is reported through the same certified providers. This is the "fifth corner" of the five-corner model.

Why is Slovakia introducing e-reporting?

• Closing the VAT gap: the tax authority can see quickly when invoice data from suppliers and buyers does not match.
• Fewer audits for compliant businesses: with better data, controls can be targeted at real risks.
• Preparing for ViDA: from July 2030, the EU requires digital reporting for intra-EU transactions. Slovakia's domestic system is designed to fit that framework.
• Simplifying existing reports: in the long run, structured invoice data can replace parts of today's reporting, such as the control statement (kontrolný výkaz) and the EC Sales List.

Who reports what, and when?

In practice, you don't send a separate report yourself: reporting happens automatically through your certified Peppol provider when the e-invoice is sent or received. You remain responsible for the correctness of the data, so it pays to keep your master data (customers, VAT numbers, VAT categories) accurate.

What data is reported?

The report is based on the structured data of the e-invoice according to the European standard EN 16931. This includes, among others:

• the identification of supplier and buyer (including their tax numbers);
• the invoice number, invoice date and date of supply;
• the taxable amounts, VAT rates and VAT amounts per category;
• exemption reasons and reverse-charge indications where relevant;
• for corrections: the reference to the original invoice.

E-reporting vs. the control statement

Slovak VAT payers already file a control statement (kontrolný výkaz) with details of their invoices. E-reporting does not replace it immediately. For now, the two systems exist side by side, so make sure the data in your e-invoices and in your VAT return and control statement are consistent. In the longer term, the ViDA reforms aim to replace such periodic listings with transaction-based digital reporting.

Penalties

Missing, incomplete or late reporting can be fined up to EUR 10,000, and up to EUR 100,000 for systematic or repeated breaches. The draft amendment proposes a penalty-free period until 31 March 2027 for businesses that make reasonable efforts to comply. If your provider has an outage, keep evidence and correct the reporting as soon as possible.

How to get ready for e-reporting

1. Choose software that reports automatically, so you don't need a separate process.
2. Clean up your master data: check the tax numbers of your customers and suppliers and the VAT categories of your products.
3. Use credit notes for corrections, never change an invoice after it has been issued.
4. Reconcile regularly: compare the reported data with your VAT return and control statement.
5. Follow up the amendment: the final rules on buyer reporting and the transition period may still change.

E-reporting with onFact

When you send an e-invoice from onFact, it is converted into the right format and sent over Peppol through our Access Point partner Storecove, which takes care of the further processing on the network. Received e-invoices arrive directly in your onFact account. This way, e-invoicing and e-reporting become part of your normal invoicing, without extra work.

More information: mandatory e-invoicing in Slovakia.

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.