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E-invoicing in Slovakia: the domestic B2B obligation from 2027

LegislatedAdopted in law, single start date aheadLast verified
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What you need to do by when

From 1 January 2027, VAT payers established in Slovakia must issue domestic B2B and B2G invoices as structured EN 16931 e-invoices (in practice Peppol BIS Billing 3.0) and send them through a certified Peppol provider, which also reports the invoice data to the Financial Administration. From the same date every Slovak business and legal entity, including non-VAT payers and public bodies, must be able to receive such e-invoices. From 1 July 2030 the rules extend to intra-EU supplies and replace the VAT control statement and EC sales list.

Next: 1 January 2027 – Mandatory domestic B2B e-invoicing: issue and receive structured EN 16931 e-invoices via a certified delivery service (in 90 days)

Timeline

  1. Act 215/2019 on guaranteed e-invoicing in force: public contracting authorities must accept e-invoices compliant with EN 16931Central and sub-central contracting authoritiesPublic sector (B2G)
  2. Legal basis for e-invoicing in force; voluntary period with certified delivery service providers (Peppol)VAT payers and businesses opting inOther
  3. Today, 3 October 2026
  4. Mandatory domestic B2B e-invoicing: issue and receive structured EN 16931 e-invoices via a certified delivery serviceVAT payers established in Slovakia (§ 4, 4b, 4c VAT Act)Issue and receive
  5. Obligation to be able to receive e-invoices through a certified delivery serviceAll other taxable persons in Slovakia (including non-VAT payers) and non-taxable legal personsReceive
  6. Invoices to Slovak public bodies fall under the e-invoicing obligation; contracting authorities must receive e-invoices via the delivery serviceVAT payers supplying public bodies; public contracting authoritiesPublic sector (B2G)
  7. Near real-time reporting of e-invoice data to the Financial Directorate via the delivery service (supplier at issue, recipient within five days of receipt)VAT payers issuing or receiving e-invoices through a delivery serviceReportGovernment bill (parliamentary print 1454, first reading as of 3 October 2026) would remove the recipient's reporting duty for the transitional period 2027–2030; not adopted.
  8. Penalties for missing, late or incorrect e-invoice reporting become applicable under current lawVAT payers subject to e-invoicing and reportingPenaltiesGovernment bill (parliamentary print 1454, submitted 27 August 2026, first reading) would waive penalties for late e-invoices and reporting failures from 1 January to 30 June 2027; not adopted as of 3 October 2026.
  9. Proposed start of penalties after a grace period from 1 January to 30 June 2027VAT payers subject to e-invoicing and reportingPenaltiesnot officially confirmedDraft 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.
  10. E-invoicing becomes the default for invoices under the VAT Act, including intra-EU cross-border supplies (EU ViDA)VAT payers and taxable persons obliged to invoice, including intra-EU suppliesIssue and receive
  11. Digital reporting of domestic and intra-EU transactions replaces the VAT control statement and the EC sales listVAT payers; taxable persons with intra-EU transactionsReport

Rules at a glance

Formats
EN 16931 e-invoice in XML (UBL 2.1 or UN/CEFACT CII syntax)(required)
Peppol BIS Billing 3.0 with the Slovak Peppol Authority specific requirements(default)
Who is in scope
Issuing: VAT payers registered in Slovakia under § 4, 4b or 4c of the VAT Act (including VAT groups) for supplies of goods and services taxable in Slovakia to taxable persons with their seat, business, fixed establishment or residence in Slovakia, and to non-taxable legal persons established there (e.g. public bodies). Excluded: VAT-exempt supplies (§§ 28–43 and 47), simplified invoices, and supplies to the Slovak Information Service, Military Intelligence or involving classified information (paper or other invoices required). Receiving: every legal person and every taxable person in Slovakia, including non-VAT payers such as sole traders, freelancers and landlords, must be able to receive e-invoices through a delivery service. Consumers are not covered.
Thresholds and phases
No turnover threshold: every VAT payer established in Slovakia is in scope from 1 January 2027. Simplified invoices remain outside the obligation: documents up to EUR 100 including VAT, and eKasa cash-register receipts or fuel-pump receipts paid electronically up to EUR 400 including VAT. No threshold for receiving.
B2B
MandatoryDomestic supplies by VAT payers established in Slovakia to Slovak businesses and legal entities from 1 January 2027; 2026 is a voluntary period. Cross-border (intra-EU) supplies follow from 1 July 2030.
B2G (public sector)
MandatoryPublic contracting authorities have had to accept EN 16931 e-invoices since 2019. From 1 January 2027, invoices from Slovak VAT payers to public bodies fall under the e-invoicing obligation, and contracting authorities must be able to receive e-invoices through the delivery service.
B2C
VoluntaryInvoices to private individuals are outside the obligation; a supplier may still issue e-invoices beyond what the VAT Act requires.
Transmission
Peppol networkE-invoices are exchanged through certified delivery service providers ('digital postmen') listed by the Financial Directorate, using the OpenPeppol network as the registered European delivery standard; the provider also passes the invoice data to the Financial Administration (5-corner model). Sending an e-invoice by other means, such as EDI or e-mail, needs the recipient's consent.
Reporting
From 1 January 2027 to 30 June 2030: the supplier reports each e-invoice's data at the time of issue and the recipient within five days of receipt; the duty is fulfilled by handing the e-invoice to the delivery service and arises only for e-invoices sent or received through it. The VAT control statement and EC sales list continue until 30 June 2030; from 1 July 2030 they are abolished and replaced by transaction-level reporting of domestic and intra-EU supplies.
Transition and tolerance
1 January to 31 December 2026: voluntary period in which e-invoices can be sent through a certified delivery service without the recipient's consent. 1 January 2027 to 30 June 2030: transitional rules for domestic supplies (e-invoice within 15 days, monthly summary e-invoices allowed); corrections of invoices for supplies made before 2027 follow the old rules. No grace period from penalties in adopted law; a government bill would add one until 30 June 2027.
Penalties
Failing to report invoice data, reporting late, incompletely or incorrectly: fine of up to EUR 10,000; repeated breaches up to EUR 100,000. The tax office considers severity and duration and imposes no fine for an obvious error that is corrected, or for a proven technical failure at the certified provider if the data are reported as soon as it is fixed. Applies from 1 January 2027.
Archiving period
10 yearsE-invoices must be kept for ten years from the end of the calendar year to which they relate.
Archiving requirements
Keep e-invoices in their original XML form; authenticity of origin, integrity of content and legibility must be ensured until the end of the retention period. Over Peppol no qualified electronic signature or seal is needed.

Sources

  1. Zákon č. 385/2025 Z. z. z 9. decembra 2025, ktorým sa mení a dopĺňa zákon č. 222/2004 Z. z. o dani z pridanej hodnoty (promulgated 19.12.2025)Slov-Lex (Ministerstvo spravodlivosti SR), Zbierka zákonovOfficial source, checked 3 October 2026
  2. Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty, consolidated version in force from 1 January 2027Slov-Lex (Ministerstvo spravodlivosti SR)Official source, checked 3 October 2026
  3. Zákon č. 215/2019 Z. z. o zaručenej elektronickej fakturácii a centrálnom ekonomickom systémeSlov-Lex (Ministerstvo spravodlivosti SR), Zbierka zákonovOfficial source, checked 3 October 2026
  4. Najčastejšie otázky a odpovede k eFaktúre (9/DPH/2025/IM, version of 14.09.2026)Finančné riaditeľstvo Slovenskej republikyOfficial source, checked 3 October 2026
  5. Informácia 1/DPH/2026/I k novele zákona č. 385/2025 Z. z. – ustanovenia účinné od 1.1.2027 a od 1.7.2030Finančné riaditeľstvo Slovenskej republikyOfficial source, checked 3 October 2026
  6. eFaktúra (information page, Peppol and European delivery standard)Finančná správa Slovenskej republikyOfficial source, checked 3 October 2026
  7. Press release of 24.09.2026: over 10,000 taxpayers have chosen a digital postman – conditions and procedureFinančné riaditeľstvo Slovenskej republikyOfficial source, checked 3 October 2026
  8. Ministerstvo financií pripravilo modernejšie a spravodlivejšie pravidlá DPH (27.05.2026, draft VAT amendment sent to inter-ministerial consultation)Ministerstvo financií Slovenskej republikyOfficial source, checked 3 October 2026
  9. Vládny návrh zákona, ktorým sa mení a dopĺňa zákon č. 222/2004 Z. z. o dani z pridanej hodnoty (parliamentary print 1454) – bill textNárodná rada Slovenskej republikyOfficial source, checked 3 October 2026
  10. Parliamentary print 1454 – legislative process (delivered 27.08.2026; status: first reading)Národná rada Slovenskej republikyOfficial source, checked 3 October 2026
  11. eInvoicing in Slovakia (country factsheet, last updated 6 March 2026)European CommissionOfficial source, checked 3 October 2026

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