Slovakia Publishes Clarifications on 2027 E-Invoicing and E-Reporting Mandate
In May 2026, the Financial Administration of the Slovak Republic released updated guidelines detailing the country’s forthcoming mandatory e-invoicing and e-reporting framework. Scheduled to take effect on 1 January 2027, the mandate will primarily target domestic transactions involving local VAT-registered entities.
Scope and Exemptions
- Non-VAT Payers: Entities not registered for VAT are exempt from the legal requirement to issue e-invoices under the VAT Act, regardless of whether they voluntarily connect to the Peppol network. However, non-VAT taxpayers engaged in business or income-generating activities will be mandated to receive e-invoices through an Accredited Service Provider starting 1 January 2027.
- VAT-Exempt Supplies: For transactions categorized as VAT-exempt where a standard invoice is not legally required, there is no corresponding obligation to issue, receive, or report an electronic invoice. Businesses may still choose to exchange e-invoices voluntarily.
- Foreign Companies: Foreign businesses that are registered for VAT in Slovakia but do not have a permanent establishment are exempt from the initial 2027 rollout. These entities will not be subject to the e-invoicing obligations until 30 June 2030.
Technical and Compliance Requirements
- Archiving Rules: Electronic invoices must be retained in their original structured electronic format. Converting documents to other formats is not permitted for compliance purposes, meaning all e-invoices must be archived strictly as XML files.
- EDI Integration: Taxpayers using Electronic Data Interchange (EDI) systems must ensure their invoice data is properly converted to a structured format that complies with the European Standard EN 16931.
- Handling Incorrect E-Invoices: The mere receipt of an e-invoice does not constitute its formal acceptance. In cases where an electronic document contains errors, the receiving party must request a credit note or a corrective document from the issuer. Furthermore, any invoices suspected of being fraudulent must be reported directly to the tax administration.
There’s more you should know about e-invoicing in Slovakia – learn more about the new and upcoming regulations.
