Slovakia e-Invoicing Mandate 2027
Decentralised model · Peppol five-corner e-invoicing and e-reporting
E-invoicing becomes mandatory in Slovakia on 1 January 2027, when VAT-registered taxpayers must issue, receive and report structured domestic B2B and B2G e-invoices under Act No. 385/2025 Coll. Slovakia has adopted a decentralised Peppol five-corner model aligned with the EU VAT in the Digital Age package. Use is voluntary during 2026, and Act No. 215/2019 Coll. has provided for guaranteed B2G e-invoicing, with contracts up to EUR 5,000 exempt, since August 2019.
| Status | Announced |
|---|---|
| Legal basis | Act No. 385/2025 Coll. amending Act No. 222/2004 Coll. on Value Added Tax, approved by the National Council on 9 December 2025 and promulgated on 19 December 2025; Act No. 215/2019 Coll. on guaranteed electronic invoicing and the central economic system, in force since 1 August 2019, for B2G. Aligned with Directive 2014/55/EU and Directive (EU) 2025/516 (VAT in the Digital Age). |
| Phase-in | 5 phases, 2019 to 2030 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Not required |
| Format | UBL 2.1 XML, UN/CEFACT CII XML · EN 16931 via Peppol BIS Billing 3.0; national requirements are set through Peppol Authority specific requirements rather than a separate published CIUS |
| Platform | Peppol network via certified access points, with the Financial Administration acting as Slovak Peppol Authority · Decentralised five-corner exchange with reporting to the Financial Administration |
| Penalties | Fines of up to EUR 10,000 for breaches of the e-invoicing and reporting obligations, rising to up to EUR 100,000 for repeated breaches, under the VAT Act as amended by Act No. 385/2025 Coll.; no fine is due where an obvious error is corrected promptly. |
Phase-in timeline
2019 to 2030- 2019Bring Act No. 215/2019 Coll. on guaranteed electronic invoicing into forcepublic bodies must accept EN 16931 invoices
- 2025Approve Act No. 385/2025 Coll. introducing the domestic B2B mandateall VAT-registered taxpayers
- 2026Open the voluntary transition period for Peppol-based e-invoicing ahead of the mandateoptionalToday
- 2027Require VAT-registered taxpayers to issue, receive and report structured e-invoicesdomestic VAT payers, including registered sole traders
- 2030Extend e-invoicing and digital reporting to intra-EU B2B supplies under ViDAcross-border supplies within the EU
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C not required
- Non-residents: partially in scope
- UBL 2.1 XML
- UN/CEFACT CII XML
- EN 16931 via Peppol BIS Billing 3.0; national requirements are set through Peppol Authority specific requirements rather than a separate published CIUS
- Peppol network via certified access points, with the Financial Administration acting as Slovak Peppol Authority
- Periodic reporting (not real-time)
- 10 years
- Digital signature: not-required
- Storage: Any (with access)
- Fines of up to EUR 10,000 for breaches of the e-invoicing and reporting obligations, rising to up to EUR 100,000 for repeated breaches, under the VAT Act as amended by Act No. 385/2025 Coll.; no fine is due where an obvious error is corrected promptly.
- A Ministry of Finance draft amendment published for consultation in May 2026 would add a penalty-free transition from 1 January to 31 March 2027; the obligations themselves would still apply from 1 January 2027.
- Existing VAT Act sanctions for incorrect or missing invoices continue to apply independently of the new e-invoicing penalties.
Full technical breakdown: Slovakia guide on e-Invoice.app
Is e-invoicing mandatory in Slovakia?
Not yet. The mandate has been announced but is not in force. E-invoicing in Slovakia is mandatory for B2G, B2B transactions. Non-resident businesses are partially in scope (see the FAQ below).
What are the Slovakia e-invoicing deadlines?
The next Slovakia e-invoicing deadline is 1 January 2027: Require VAT-registered taxpayers to issue, receive and report structured e-invoices (domestic VAT payers, including registered sole traders).
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2G | Bring Act No. 215/2019 Coll. on guaranteed electronic invoicing into force | public bodies must accept EN 16931 invoices | |
B2B B2G | Approve Act No. 385/2025 Coll. introducing the domestic B2B mandate | all VAT-registered taxpayers | |
B2B B2G | Open the voluntary transition period for Peppol-based e-invoicing ahead of the mandate | optional | |
Upcoming | B2B B2G | Require VAT-registered taxpayers to issue, receive and report structured e-invoices | domestic VAT payers, including registered sole traders |
Upcoming | B2B | Extend e-invoicing and digital reporting to intra-EU B2B supplies under ViDA | cross-border supplies within the EU |
What format and platform does Slovakia require?
Slovakia has not yet mandated a specific e-invoicing format or transmission platform. Technical requirements will be confirmed by the Finančná správa Slovenskej republiky (Financial Administration of the Slovak Republic) as the regime is finalised. Invoices must be retained for 10 years. For format specifications and implementation detail, see the full Slovakia technical guide on e-Invoice.app.
What are the penalties in Slovakia?
- Fines of up to EUR 10,000 for breaches of the e-invoicing and reporting obligations, rising to up to EUR 100,000 for repeated breaches, under the VAT Act as amended by Act No. 385/2025 Coll.; no fine is due where an obvious error is corrected promptly.
- A Ministry of Finance draft amendment published for consultation in May 2026 would add a penalty-free transition from 1 January to 31 March 2027; the obligations themselves would still apply from 1 January 2027.
- Existing VAT Act sanctions for incorrect or missing invoices continue to apply independently of the new e-invoicing penalties.
What changed recently?
- The Ministry of Finance published a draft VAT Act amendment for consultation, proposing a penalty-free transition from 1 January to 31 March 2027 and deferring buyer-side reporting of received invoices to 1 July 2030.
- The National Council approved the amendment promulgated as Act No. 385/2025 Coll. on 19 December 2025, confirming mandatory domestic B2B and B2G e-invoicing and reporting on a Peppol five-corner model from 1 January 2027.
Need the full Slovakia compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Slovakia country guide on our partner site e-Invoice.app.
Slovakia e-invoicing guide on e-Invoice.appSlovakia e-invoicing: frequently asked questions
What is the five-corner model Slovakia has chosen?
In a four-corner Peppol model, sender and receiver each use an access point to exchange the invoice. Slovakia adds a fifth corner: the Financial Administration, which receives reporting data derived from the same exchange. The Financial Administration also acts as the national Peppol Authority, so the earlier centralised IS EFA platform is being replaced by Peppol-based infrastructure.
Will non-established businesses with a Slovak VAT number be in scope?
The mandate is framed around taxable persons with a seat, place of business or fixed establishment in Slovakia, so a business holding only a Slovak VAT registration is generally not expected to be caught by the issuing obligation. The Financial Administration has been issuing guidance through 2026 and the treatment of non-established registrants should be confirmed against that guidance before go-live.
How will reporting deadlines and buyer-side obligations work in Slovakia?
Both issued and received invoice data are reported to the Financial Administration, but the exact reporting windows and the extent of the buyer-side obligation are still being finalised, with a draft amendment proposing to defer the reporting of received invoices to 1 July 2030. The current reporting timetable, access point selection and Peppol onboarding detail is covered in the detailed Slovakia guide on e-Invoice.app.
More detailed questions? See the full Slovakia guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Najčastejšie otázky a odpovede k eFaktúre (Finančná správa SR)
- Legislatíva, zaručená elektronická fakturácia (Ministerstvo financií SR)
- 385/2025 Z. z. Novela zákona o DPH, elektronická fakturácia a oznamovanie údajov (Slovenská komora daňových poradcov)
- Slovakia | E-invoicing compliance (Pagero / Thomson Reuters)
- Slovakia Softens 2027 E-Invoicing Launch with Three-Month Penalty Waiver (VATupdate)
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