BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//documentmanagement.systems//EU e-invoicing deadlines//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:E-invoicing deadlines: Slovakia
X-PUBLISHED-TTL:P1D
REFRESH-INTERVAL;VALUE=DURATION:P1D
BEGIN:VEVENT
UID:slovakia-2019-08-01-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20190801
DTEND;VALUE=DATE:20190802
SUMMARY:SK: Act 215/2019 on guaranteed e-invoicing in force: public contrac
 ting authorities must accept e-invoices compliant with EN 16931
DESCRIPTION:Public sector (B2G). Applies to: Central and sub-central contra
 cting authorities.\nDetails and sources: https://documentmanagement.system
 s/e-invoicing/slovakia/\nSlov-Lex (Ministerstvo spravodlivosti SR)\, Zbier
 ka zákonov: https://static.slov-lex.sk/static/SK/ZZ/2019/215/vyhlasene_zn
 enie.html\nEuropean Commission: https://ec.europa.eu/digital-building-bloc
 ks/sites/display/DIGITAL/eInvoicing+in+Slovakia\nLast verified 2026-10-03.
  Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/slovakia/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:slovakia-2026-01-01-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20260101
DTEND;VALUE=DATE:20260102
SUMMARY:SK: Legal basis for e-invoicing in force\; voluntary period with ce
 rtified delivery service providers (Peppol)
DESCRIPTION:Other. Applies to: VAT payers and businesses opting in.\nDetail
 s and sources: https://documentmanagement.systems/e-invoicing/slovakia/\nS
 lov-Lex (Ministerstvo spravodlivosti SR)\, Zbierka zákonov: https://stati
 c.slov-lex.sk/static/SK/ZZ/2025/385/vyhlasene_znenie.html\nFinančné riad
 iteľstvo Slovenskej republiky: https://www.financnasprava.sk/_img/pfsedit
 /Dokumenty_PFS/Podnikatelia/Dan_z_pridanej_hodnoty/efaktura/2026/2026.09.1
 4_eFak_FaQ.pdf\nLast verified 2026-10-03. Information only\, not legal or 
 tax advice.
URL:https://documentmanagement.systems/e-invoicing/slovakia/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:slovakia-2027-01-01-issue-receive@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:SK: Mandatory domestic B2B e-invoicing: issue and receive structure
 d EN 16931 e-invoices via a certified delivery service
DESCRIPTION:Issue and receive. Applies to: VAT payers established in Slovak
 ia (§ 4\, 4b\, 4c VAT Act).\nDetails and sources: https://documentmanagem
 ent.systems/e-invoicing/slovakia/\nSlov-Lex (Ministerstvo spravodlivosti S
 R)\, Zbierka zákonov: https://static.slov-lex.sk/static/SK/ZZ/2025/385/vy
 hlasene_znenie.html\nFinančné riaditeľstvo Slovenskej republiky: https:
 //www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikatelia/Dan_z_prid
 anej_hodnoty/efaktura/2026/2026.09.14_eFak_FaQ.pdf\nFinančné riaditeľst
 vo Slovenskej republiky: https://www.financnasprava.sk/_img/pfsedit/Dokume
 nty_PFS/Zverejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_0
 01_DPH_2026_I.pdf\nLast verified 2026-10-03. Information only\, not legal 
 or tax advice.
URL:https://documentmanagement.systems/e-invoicing/slovakia/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:slovakia-2027-01-01-receive@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:SK: Obligation to be able to receive e-invoices through a certified
  delivery service
DESCRIPTION:Receive. Applies to: All other taxable persons in Slovakia (inc
 luding non-VAT payers) and non-taxable legal persons.\nDetails and sources
 : https://documentmanagement.systems/e-invoicing/slovakia/\nSlov-Lex (Mini
 sterstvo spravodlivosti SR)\, Zbierka zákonov: https://static.slov-lex.sk
 /static/SK/ZZ/2025/385/vyhlasene_znenie.html\nFinančné riaditeľstvo Slo
 venskej republiky: https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PF
 S/Podnikatelia/Dan_z_pridanej_hodnoty/efaktura/2026/2026.09.14_eFak_FaQ.pd
 f\nFinančné riaditeľstvo Slovenskej republiky: https://www.financnaspra
 va.sk/_img/pfsedit/Dokumenty_PFS/Pre_media/Tlacove_spravy/Rok_2026/2026.09
 .24_TS_vyber_digipost.pdf\nLast verified 2026-10-03. Information only\, no
 t legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/slovakia/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:slovakia-2027-01-01-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:SK: Invoices to Slovak public bodies fall under the e-invoicing obl
 igation\; contracting authorities must receive e-invoices via the delivery
  service
DESCRIPTION:Public sector (B2G). Applies to: VAT payers supplying public bo
 dies\; public contracting authorities.\nDetails and sources: https://docum
 entmanagement.systems/e-invoicing/slovakia/\nSlov-Lex (Ministerstvo spravo
 dlivosti SR)\, Zbierka zákonov: https://static.slov-lex.sk/static/SK/ZZ/2
 025/385/vyhlasene_znenie.html\nFinančné riaditeľstvo Slovenskej republi
 ky: https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikatelia/
 Dan_z_pridanej_hodnoty/efaktura/2026/2026.09.14_eFak_FaQ.pdf\nLast verifie
 d 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/slovakia/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:slovakia-2027-01-01-report@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:SK: Near real-time reporting of e-invoice data to the Financial Dir
 ectorate via the delivery service (supplier at issue\, recipient within fi
 ve days of receipt)
DESCRIPTION:Report. Applies to: VAT payers issuing or receiving e-invoices 
 through a delivery service.\nGovernment bill (parliamentary print 1454\, f
 irst reading as of 3 October 2026) would remove the recipient's reporting 
 duty for the transitional period 2027–2030\; not adopted.\nDetails and s
 ources: https://documentmanagement.systems/e-invoicing/slovakia/\nSlov-Lex
  (Ministerstvo spravodlivosti SR)\, Zbierka zákonov: https://static.slov-
 lex.sk/static/SK/ZZ/2025/385/vyhlasene_znenie.html\nFinančné riaditeľst
 vo Slovenskej republiky: https://www.financnasprava.sk/_img/pfsedit/Dokume
 nty_PFS/Podnikatelia/Dan_z_pridanej_hodnoty/efaktura/2026/2026.09.14_eFak_
 FaQ.pdf\nMinisterstvo financií Slovenskej republiky: https://www.mfsr.sk/
 sk/media/tlacove-spravy/ministerstvo-financii-pripravilo-modernejsie-sprav
 odlivejsie-pravidla-dph.html\nNárodná rada Slovenskej republiky: https:/
 /www.nrsr.sk/web/Dynamic/DocumentPreview.aspx?DocID=596157\nNárodná rada
  Slovenskej republiky: https://www.nrsr.sk/web/Default.aspx?sid=zakony/zak
 on&ZakZborID=13&CisObdobia=9&CPT=1454\nLast verified 2026-10-03. Informati
 on only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/slovakia/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:slovakia-2027-01-01-penalties@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:SK: Penalties for missing\, late or incorrect e-invoice reporting b
 ecome applicable under current law
DESCRIPTION:Penalties. Applies to: VAT payers subject to e-invoicing and re
 porting.\nGovernment bill (parliamentary print 1454\, submitted 27 August 
 2026\, first reading) would waive penalties for late e-invoices and report
 ing failures from 1 January to 30 June 2027\; not adopted as of 3 October 
 2026.\nDetails and sources: https://documentmanagement.systems/e-invoicing
 /slovakia/\nSlov-Lex (Ministerstvo spravodlivosti SR)\, Zbierka zákonov: 
 https://static.slov-lex.sk/static/SK/ZZ/2025/385/vyhlasene_znenie.html\nFi
 nančné riaditeľstvo Slovenskej republiky: https://www.financnasprava.sk
 /_img/pfsedit/Dokumenty_PFS/Podnikatelia/Dan_z_pridanej_hodnoty/efaktura/2
 026/2026.09.14_eFak_FaQ.pdf\nNárodná rada Slovenskej republiky: https://
 www.nrsr.sk/web/Dynamic/DocumentPreview.aspx?DocID=596157\nNárodná rada 
 Slovenskej republiky: https://www.nrsr.sk/web/Default.aspx?sid=zakony/zako
 n&ZakZborID=13&CisObdobia=9&CPT=1454\nLast verified 2026-10-03. Informatio
 n only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/slovakia/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:slovakia-2027-07-01-penalties@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20270701
DTEND;VALUE=DATE:20270702
SUMMARY:SK: Proposed start of penalties after a grace period from 1 January
  to 30 June 2027 (not confirmed)
DESCRIPTION:Penalties. Applies to: VAT payers subject to e-invoicing and re
 porting.\nNOT OFFICIALLY CONFIRMED.\nDraft only: government bill amending 
 the VAT Act (parliamentary print 1454) is in first reading in the National
  Council\; the e-invoicing obligations themselves would still apply from 1
  January 2027.\nDetails and sources: https://documentmanagement.systems/e-
 invoicing/slovakia/\nNárodná rada Slovenskej republiky: https://www.nrsr
 .sk/web/Dynamic/DocumentPreview.aspx?DocID=596157\nNárodná rada Slovensk
 ej republiky: https://www.nrsr.sk/web/Default.aspx?sid=zakony/zakon&ZakZbo
 rID=13&CisObdobia=9&CPT=1454\nLast verified 2026-10-03. Information only\,
  not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/slovakia/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:slovakia-2030-07-01-issue-receive@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20300701
DTEND;VALUE=DATE:20300702
SUMMARY:SK: E-invoicing becomes the default for invoices under the VAT Act\
 , including intra-EU cross-border supplies (EU ViDA)
DESCRIPTION:Issue and receive. Applies to: VAT payers and taxable persons o
 bliged to invoice\, including intra-EU supplies.\nDetails and sources: htt
 ps://documentmanagement.systems/e-invoicing/slovakia/\nSlov-Lex (Ministers
 tvo spravodlivosti SR)\, Zbierka zákonov: https://static.slov-lex.sk/stat
 ic/SK/ZZ/2025/385/vyhlasene_znenie.html\nFinančné riaditeľstvo Slovensk
 ej republiky: https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zve
 rejnovanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026
 _I.pdf\nLast verified 2026-10-03. Information only\, not legal or tax advi
 ce.
URL:https://documentmanagement.systems/e-invoicing/slovakia/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:slovakia-2030-07-01-report@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:0
DTSTART;VALUE=DATE:20300701
DTEND;VALUE=DATE:20300702
SUMMARY:SK: Digital reporting of domestic and intra-EU transactions replace
 s the VAT control statement and the EC sales list
DESCRIPTION:Report. Applies to: VAT payers\; taxable persons with intra-EU 
 transactions.\nDetails and sources: https://documentmanagement.systems/e-i
 nvoicing/slovakia/\nSlov-Lex (Ministerstvo spravodlivosti SR)\, Zbierka z
 ákonov: https://static.slov-lex.sk/static/SK/ZZ/2025/385/vyhlasene_znenie
 .html\nFinančné riaditeľstvo Slovenskej republiky: https://www.financna
 sprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikatelia/Dan_z_pridanej_hodnoty/e
 faktura/2026/2026.09.14_eFak_FaQ.pdf\nFinančné riaditeľstvo Slovenskej 
 republiky: https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverej
 novanie_dok/Dane/Novinky_leg/Nepriame_dane/2026/2026.01.14_001_DPH_2026_I.
 pdf\nLast verified 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/slovakia/
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR