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E-invoicing · mandatory from 1 January 2027

Slovakia e-invoicing from 1 January 2027: what your company must do

From 1 January 2027, VAT payers in Slovakia must issue domestic invoices to businesses and public bodies as structured XML e-invoices sent over the Peppol network. Every business, including those not registered for VAT, must be able to receive them. A PDF sent by e-mail no longer counts as an e-invoice.

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What changes in January

Format

XML under EN 16931, in practice Peppol BIS Billing 3.0. A PDF can only be an attachment to the XML.

Delivery

Over the Peppol network through a certified provider, the so-called digital postman. E-mail is not enough.

Reporting

Invoice data goes to the Financial Administration. In practice the provider sends it together with your software.

Deadline and archive

You have 15 days to issue, only 10 from 1 July 2030. Keep the original XML for 10 years.

Who it affects

  • VAT payers based in Slovakia: they both issue and receive e-invoices.
  • Businesses not registered for VAT and sole traders: they need not issue, but must be able to receive.
  • Invoices to businesses, sole traders and public bodies within Slovakia.
  • Invoices for advance payments where a tax document must be issued.

What it does not cover

  • Invoices to consumers (B2C).
  • eKasa till receipts and simplified invoices.
  • VAT-exempt supplies where the law does not require an invoice.
  • Cross-border invoices, planned from 1 July 2030.

What to do before 1 January

  1. Find out your role

    Will you issue e-invoices, receive them, or both? The guide on info-efaktura.sk helps.

  2. Check your software

    Find out whether and from when your accounting software generates Peppol BIS XML and reports the data.

  3. Choose a digital postman

    Pick one from the Financial Administration list and test sending, receiving, corrections and handover to your accountant.

  4. Find invoices outside accounting

    Check whether invoices are also created in your e-shop, ERP, CRM or internal system. This is the part companies forget most often.

How we can help

Your software supplier handles the accounting program. We handle what is left between systems: connecting an e-shop, ERP or internal system to a digital postman and processing received XML invoices automatically. On a 30-minute call we go through where your invoices are created, and within 48 hours you get a fixed-price proposal.

Frequently asked questions

Is sending a PDF invoice by e-mail enough?

No. From 1 January 2027 a regular PDF is not an e-invoice. The basis is structured XML delivered over Peppol; a PDF can only be a visual attachment.

Does it apply to businesses not registered for VAT?

They need not issue e-invoices but may join voluntarily. Every business must be able to receive them, including sole traders and limited companies without VAT registration.

What is a digital postman?

A digital postman is a certified delivery provider in the Peppol network. It passes the e-invoice to the recipient and takes care of reporting data to the Financial Administration. Your accounting software supplier may provide it too.

What is the penalty?

Failing to report data, or reporting it late, incompletely or incorrectly, can bring a fine of up to €10,000, and up to €100,000 for repeated breaches. It does not apply, for example, to a proven outage at the digital postman if you add the data without delay.

What about an e-shop that issues its own invoices?

Consumer invoices do not change for now. If the e-shop also invoices businesses, those invoices must become e-invoices: either issue them through your accounting software or connect the e-shop to a digital postman.

Can received e-invoices be processed automatically?

Yes, and that is the main benefit of XML. The data is structured, so it can be written into your system and matched to an order or payment without retyping.

Sources

As of 1 November 2026. This is a plain-language summary, not tax advice. The binding texts are Act No. 222/2004 Coll. on VAT as amended by Act No. 385/2025 Coll. and guidance from the Slovak Financial Administration.