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Slovakia is progressing towards implementing mandatory e-invoicing as part of its overarching strategy for tax digitalization and in alignment with the EU’s VAT in the Digital Age (ViDA) initiative. This reform will introduce structured e-invoicing and near real-time digital reporting for businesses registered for VAT, significantly altering the processes by which invoices are created, shared, reported, and stored. The transition will start with a voluntary adoption period in 2026 and will become obligatory for domestic B2B transactions starting January 1, 2027. Intra-EU cross-border transactions will comply with this requirement beginning in July 2030.
Current Status of E-Invoicing in Slovakia
At present, e-invoicing is already in use for numerous public sector transactions via the IS EFA (Informačný Systém Elektronickej Fakturácie) platform. Since April 2023, the gradual rollout of B2G and G2G e-invoicing has started for public sector procurement. According to the upcoming framework, invoices must adhere to the European standard EN 16931 and predominantly use structured XML formats such as UBL 2.1 or UN/CEFACT CII. Invoices in PDF format or those that are scanned will no longer be considered compliant electronic invoices for transactions that fall within the specified scope.
Timeline for Slovakia´s E-Invoicing Rollout
Slovakia is implementing a phased introduction of e-invoicing, which will significantly alter the invoicing landscape within the nation. The initial deployment began in June 2022, focusing on Business-to-Government (B2G) e-invoicing for specific public procurement transactions exceeding €5,000, using the Integrated System for Electronic Invoicing (IS EFA) platform.
By April 2023, Slovakia progressed to the next phase with the gradual rollout of mandatory B2G and Government-to-Government (G2G) e-invoicing through the IS EFA platform. Looking forward, a voluntary adoption phase is scheduled to begin in Q2 of 2026, more specifically in May 2026. During this period, businesses will have the opportunity to test structured e-invoicing and reporting systems, offering businesses an early opportunity to adapt.
Effective January 1, 2027, Slovakia will enforce mandatory e-invoicing alongside near real-time e-reporting for all domestic Business-to-Business (B2B) and B2G transactions. From this date, all VAT-registered companies will be required to issue and receive structured electronic invoices. Furthermore, invoice data must be submitted electronically to the Financial Administration, rendering traditional paper and PDF invoices insufficient for relevant transactions.
Subsequently, on July 1, 2027, the use of e-invoicing will be restricted to authorized “Digital Postmen” service providers, who will be permitted to transmit e-invoices via the Peppol network. This measure aims to enhance the efficiency and security of the invoicing process.
Finally, by July 1, 2030, the requirements for e-invoicing will extend to include intra-EU B2B transactions, alongside more comprehensive cross-border reporting obligations under the VAT in the Digital Age (ViDA) initiative. Additionally, Slovakia plans to discontinue the usage of domestic VAT control statements and EC Sales Lists, thereby streamlining reporting processes and reducing administrative burdens for businesses.
This systematic approach towards e-invoicing underscores Slovakia’s commitment to modernizing its financial ecosystem and fostering greater operational efficiency for all participants involved.
Who will need to comply?
Beginning January 1, 2027, the e-invoicing requirements will be applicable to all businesses in Slovakia that are registered for VAT, which includes sole traders, self-employed professionals, small and medium-sized enterprises (SMEs), large companies, suppliers in the public sector, and permanent establishments operating within Slovakia. The regulations will also apply to non-taxable entities that are engaged in economic activities when they receive invoices.
Certain transactions and entities will temporarily be exempt from this regime. Generally, business-to-consumer (B2C) transactions will not be included at this initial stage, and firms that do not hold VAT registration will not be obligated to issue e-invoices. Additionally, foreign businesses that do not have a Slovak establishment will remain outside this requirement until June 30, 2030, while specific VAT-exempt transactions will also be excluded from this obligation. However, even those entities that are not registered for VAT but are involved in economic activities may still need the capability to receive electronic invoices.
How does the Slovak E-Invoicing model work?
Slovakia is implementing a decentralized “5-corner” e-invoicing model based on structured electronic invoice formats such as the European standard EN 16931 and Peppol BIS 3.0 UBL XML. The system will operate through a network of authorized private-sector service providers, referred to as “Digital Postmen,” using the Peppol 4-corner framework, while the Slovak Financial Administration (FA) will act as the fifth corner. Under this model, businesses will be able to exchange invoices directly with one another through accredited service providers, while invoice data is simultaneously reported electronically to the tax authorities in near real time. The Slovak Financial Administration is aiming for a decentralized e-invoicing model using the CIUS within the scope of the Peppol BIS 3 format, and the system will apply to resident taxpayers only for domestic supplies and imports, including both intra-EU and external imports.
Businesses will generally be required to exchange invoices through accredited Peppol Access Points, known as “Digital Postmen.”
These providers will play a central role in the operation of the system and will be responsible for secure invoice delivery, identity verification, XML validation, transmission of reporting data to the tax authorities, and ensuring compliance with Slovak and EU technical standards. The Financial Administration will maintain a registry of accredited providers authorized to participate in the network.
Slovakia’s approach is designed in alignment with the European Commission’s VAT in the Digital Age (ViDA) framework. The selected 5-corner architecture separates invoice exchange from tax reporting by allowing businesses to exchange invoices peer to peer through accredited providers while invoice data is transmitted to the Slovak Financial Administration at the fifth corner. This framework combines cross-border interoperability with near real-time fiscal monitoring and requires companies to cooperate with certified Peppol service providers while integrating their invoicing processes with the new reporting obligations.
Invoices issued under the new framework must comply with the EN 16931 European e-invoicing standard and use a structured XML syntax, including UBL 2.1 or UN/CEFACT CII formats, the format used by Peppol BIS 3.0. A compliant invoice must be issued electronically, transmitted electronically, readable by automated systems, and archived in its original XML format. Standard PDFs, scans, or image files will not satisfy the legal definition of an electronic invoice under the Slovak model.
The Role of Certified Service Providers (“Digital Postmen”)
Companies will typically need to transmit invoices through certified Peppol Access Points, often referred to as “Digital Postmen,” which may consist of API-integrated accounting software, or authorized e-invoicing service providers. These accredited providers will be accountable for the secure transmission of invoices, verifying parties, validating XML formats, ensuring adherence to Slovak and EU technical standards, and automatically sending invoice data to the tax authorities. Invoices must currently be exchanged within 15 days from the tax point, and only certified “Digital Postmen” will be permitted to send e-invoices. The Financial Administration will keep a record of accredited providers to ensure monitoring and compliance within the e-invoicing framework.
How long can invoices be archived?
All invoices are required to be kept for 10 years for VAT purposes, starting from the end of the year when the taxable supply occurred. Invoices should be maintained in a way that guarantees authenticity, integrity, and readability for the entire duration of the retention period. Companies are obligated to preserve the original structured electronic invoice files, such as those in XML format, as part of their archiving requirements.
What are the E-Reporting Obligations in Slovakia?
The Slovak model also introduces nearly real-time digital reporting obligations. Companies will need to report both the sales invoices they issue and the purchase invoices they receive. Generally, these invoices must be reported within 15 days of their issuance or receipt, though this timeframe is anticipated to decrease to 10 days starting in July 2030. The reporting method will be seamlessly integrated into the invoice transmission process via certified service providers.
Key Benefits & Take Aways from Slovakia’s E-Invoicing Reform
Slovakia’s initiative to implement mandatory e-invoicing aims to modernize VAT administration, enhance tax transparency, minimize fraud, and automate the invoice processing system. As stated by the Slovak Financial Administration, this reform is anticipated to decrease administrative burdens, boost efficiency through automation, improve invoice traceability, facilitate near real-time tax monitoring, and enhance interoperability within the EU by following Peppol standards. Additionally, it is projected to accelerate processing, decrease manual errors, and simplify daily business operations with fully digital invoice workflows.
However, the reform also imposes stringent compliance requirements, with non-compliance potentially resulting in hefty penalties, including fines of up to €100,000, as well as the potential loss of VAT deductions or exemptions. Although the transition might pose short-term difficulties, the expected long-term benefits include more efficient tax administration, reduced fraud risk, and improved operational efficiency.
How PIKON can help you
PIKON has developed a Competence Center for E-Invoicing & Tax Reporting, which researches country-specific legal requirements all over the world and their impact on your SAP system. Because of that, we can ensure that your SAP system and business processes comply with these different country-specific legal requirements. Our team of experts combine SAP expertise and in-depth knowledge of the end-to-end legal processes and technical requirements of the regulations in Slovakia and other legal requirements. Our consultants have gathered this experience thanks to the many SAP Document & Reporting Compliance and local implementation projects we have done all over the world. Examples include SDI in Italy, SII in Spain, CFDI and Complemento de Pago in Mexico, E-Invoicing in France, XRechnung and ZUGFeRD in Germany, E-Invoicing and E-Archive in Turkey, DIAN in Colombia, MyDATA in Greece, etc. We have also created our own SAP Compliance Add-Ons for MTD VAT in the UK and the VAT Whitelist in Poland to ensure we offer clients the best suitable solution.
Because we care about our customers and want your company to focus on your daily business, we also follow-up on new and changing legal requirements relevant to your company. If any action in your SAP system is needed, we will inform you and offer our support. That way, you save the time to research this yourself and are ensured that your SAP system remains compliant to necessary regulations.
Schedule a web meeting
If you have any questions on Slovakia’s E-Invoicing regulations, or if you are interested in a system demo regarding the E-Invoicing flow, do not hesitate to request a web meeting or leave a comment in the comments section below. We are happy to help and will come back to you as soon as possible.
