Mandatory e-invoicing in Slovakia from 2027

From 1 January 2027, structured electronic invoices (e-invoices) become mandatory for domestic B2B and B2G invoices in Slovakia. This is laid down in Act No. 385/2025 Coll., which amends the Slovak VAT Act. Every Slovak VAT payer must then issue its invoices as e-invoices, and every business must be able to receive them. E-invoices are no longer sent by email or as PDF, but over the European Peppol network, through a certified provider. At the same time, invoice data is reported to the Financial Administration of the Slovak Republic (Finančná správa).

onFact has supported Peppol e-invoicing since 2017. You keep creating your invoices in onFact as usual; onFact converts them to the right format and sends them over Peppol through our Access Point partner Storecove. E-invoices from your suppliers arrive directly in your onFact account. Don't have a Peppol solution yet? With onFact you can start e-invoicing in just a few minutes!

Key dates

A draft amendment (LP/2026/282) proposes a penalty-free transition period until 31 March 2027 and would postpone the reporting of received invoices by the buyer to 1 July 2030. Until this amendment is adopted, the original rules apply.

Who is affected?

• Issuing e-invoices: businesses registered for VAT in Slovakia, including fixed establishments, for their domestic B2B and B2G supplies.
• Receiving e-invoices: virtually all businesses and legal entities, including sole traders, freelancers, non-VAT payers, non-profit organisations and municipalities.
• Not (yet) in scope: ordinary invoices to consumers (B2C), most cross-border invoices until 2030, pro forma invoices and qualifying simplified invoices.

There is no general exemption for small businesses: even if you don't issue e-invoices yourself, you must be able to receive them.

What is an e-invoice?

An e-invoice is more than a PDF. A PDF is really nothing more than a digital copy of a paper invoice, and it is difficult for the recipient to process automatically: what exactly is the invoice date, the amounts, the VAT rates, …? Good AI algorithms exist for this (in onFact too), but this recognition is often complex. An e-invoice is a structured XML file following the European standard EN 16931 (in practice Peppol BIS Billing 3.0). A computer can read it easily and correctly, which makes 100% automatic processing of every invoice field possible. From 2027, a PDF, Word or scanned invoice is no longer a valid invoice for in-scope transactions.

What is Peppol?

Peppol is a network over which invoices can be sent and received, very similar to email, but only for business documents. Every business has an inbox with its own address, the Peppol ID. In Slovakia, this address is based on your tax identification number (DIČ), with the scheme 0245. This way your invoicing software can easily find the address of the other party.

Slovakia uses a five-corner model: the supplier sends the e-invoice through its certified provider, which delivers it to the buyer's provider and the buyer. The invoice data is reported to the Financial Administration, which acts as the Slovak Peppol Authority. There is no central clearance: the tax authority does not approve invoices before they reach the customer.

What is e-reporting?

Besides exchanging e-invoices, the invoice data is reported to the Financial Administration in near real time. The supplier's data is reported when the invoice is issued. Under the current law, the buyer reports the data of received invoices within 5 days; the draft amendment would postpone this buyer obligation to 1 July 2030. With onFact, reporting happens automatically through the Peppol network.

What are the benefits of Peppol?

This obligation need not be a disadvantage for your business; it even has some interesting benefits:

• Time savings: your purchase invoices all arrive in the same place, directly in your software. You no longer need to collect paper invoices, invoices by email or invoices from online portals: they are automatically collected in your onFact account, and you easily pass them on to your accountant.
• More efficient processing: invoices are digitally readable, so you never have to retype anything. onFact reads your invoice completely and takes over all amounts, dates and payment information.
• Security: every sender on the Peppol network is verified, so fake invoices can no longer be sent.
• Acknowledgement of receipt: when you send an invoice over Peppol, you know it has been delivered. No more problems with emails that get lost or end up in spam.

Penalties

Failing to issue e-invoices or report invoice data correctly can lead to fines of up to EUR 10,000, and up to EUR 100,000 for repeated breaches. Invoices must be issued within 15 days and kept for 10 years in their original XML format.

Also for sales to consumers?

Do you only sell to consumers? Then you don't need to send e-invoices to your customers for now. However, your suppliers will send you e-invoices, so you will still need to be able to receive them. This means that even as a B2C business, you need suitable invoicing software.

Mandatory e-invoicing requires an adjustment in the administration of virtually every Slovak business, but it also brings many benefits. So it pays not to wait until 2027: start e-invoicing with onFact now!

This page 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.