Slovakia Approves Mandatory E-Invoicing and Reporting Framework

The Slovak Parliament has formally approved the legislative framework for mandatory electronic invoicing and real-time reporting. This reform aligns Slovakia with the European Union’s VAT in the Digital Age (ViDA) initiative, aiming to modernize tax administration and enhance transparency. To support the transition, the Financial Administration (FA) has released a comprehensive FAQ document providing practical guidance for taxpayers.

Implementation Roadmap

The transition to a fully digital invoicing ecosystem will occur in two primary stages to allow businesses sufficient time for technical integration:

• January 1, 2027: Launch of mandatory domestic B2B e-invoicing.
• July 1, 2030: Full implementation, including cross-border (intra-EU) reporting obligations.

A voluntary transition and testing period begins on January 1, 2026, with businesses encouraged to begin pilot testing with certified providers by Spring 2026.

Key Compliance Requirements

The obligation applies to all VAT-registered entities in Slovakia, including self-employed individuals, sole traders, and those earning income from real estate rentals.

The regime covers B2B and B2G transactions. Business-to-consumer transactions remain outside the scope of the mandatory electronic format.

Invoices must be generated in a structured XML format that complies with the EN 16931 European standard.

Technical and Operational Framework

Slovakia is adopting a decentralized model for invoice exchange, utilizing accredited intermediaries known as Digital Postmen (DP). These certified service providers are responsible for:

• Automating formal invoice verification.
• Ensuring the authenticity and integrity of exchanged documents.
• Identifying senders and recipients reliably.
• Facilitating the automated transmission of data to the Financial Directorate.

While the legislation provides a general framework for exchange, the Financial Administration has indicated that the Peppol network will serve as the primary infrastructure for this decentralized system.

Reporting Obligations and Deadlines

The reform introduces strict timelines for both the issuance of invoices and the reporting of data to tax authorities:

• Suppliers must issue invoices no later than 15 days following the tax point.
• Sellers are required to report invoice data at the time of issuance or by the end of the 15-day issuance window.
• Recipients of domestic invoices must report data on received documents within 5 days of receipt.

Transition and Support

The Financial Administration’s FAQ document addresses critical operational concerns, including the process for correcting errors in e-invoices and the penalties associated with non-compliance. Taxpayers are encouraged to begin evaluating their internal ERP systems and potential service providers well in advance of the 2026 testing phase to ensure a seamless transition to the new regulatory environment.

There’s more you should know about e-invoicing in Slovakia – learn more about the new and upcoming regulations.