E-Invoicing in Slovakia: Mandatory Electronic Invoicing from 2027
The Financial Administration of the Slovak Republic has launched the implementation of the “e-Faktúra” (e-Invoicing) system as part of an amendment to the VAT Act. From January 1, 2027, it will become mandatory to issue and receive invoices in a standardized electronic format for domestic transactions.
These changes represent a major step toward the digitalization of invoicing and accounting processes in Slovakia.
Background of the e-Invoicing system in Slovakia
The e-Invoicing system is designed as a central infrastructure operated by the Financial Administration of the Slovak Republic. Its main objective is to ensure:
a uniform format of electronic invoices,
automated transmission of invoicing data,
improved efficiency in tax reporting and compliance.
The introduction of a standardized format is expected to:
reduce errors in invoicing,
eliminate duplicate data entry,
simplify administrative procedures.
More information is available on the official website of the Financial Administration of the Slovak Republic:
https://www.financnasprava.sk
Transition period starting in 2026
A transitional period will begin in 2026, allowing businesses to voluntarily participate in testing electronic invoicing processes.
From January 1, 2026, a delivery service will also be introduced, enabling the verifiable exchange of electronic invoices between entities.
The purpose of this transition period is to:
gradually involve businesses in the system,
test technical readiness,
ensure compatibility of accounting and ERP systems before mandatory implementation.
Obligations from 2027 and system expansion in 2030
From January 1, 2027, the obligation to issue electronic invoices will apply to:
all VAT payers for domestic B2B transactions.
In addition:
all taxable persons (both legal and natural), regardless of VAT registration, will be required to accept electronic invoices.
From July 1, 2030, the system will be extended to:
cross-border B2B transactions within the EU,
B2G (business-to-government) transactions.
At the same time:
current VAT control statements and EC sales lists are expected to be gradually replaced by automated data reporting within the e-Invoicing system.
Technical requirements and delivery process
Electronic invoices will need to comply with:
the EN 16931 standard,
formats compatible with the Peppol BIS standard.
Invoices will be transmitted via a certified delivery service provider:
Digitálny poštár (Digital Postman).
The delivery service will ensure:
validation of invoice structure,
secure delivery to the recipient,
confirmation of receipt.
The entire process will be fully automated between accounting systems, without manual intervention.
Companies may connect their systems via:
the SAPI-SK interface, which enables a unified technical connection (optional, not mandatory).
Reporting obligations and data transmission
As part of the delivery process:
selected invoice data will be automatically reported to the Financial Directorate,
the reporting obligation will be considered fulfilled upon submission of the invoice to the delivery service provider.
This mechanism aims to:
standardize data reporting,
enable real-time data exchange with authorities,
gradually replace existing reporting obligations.
Practical implications for businesses
The introduction of mandatory e-Invoicing will require companies to adapt their internal systems and processes.
Key steps include:
verifying whether accounting or ERP systems support Peppol BIS format,
selecting a certified delivery service provider,
testing invoice sending and receiving processes during 2026.
A list of certified providers will be published and regularly updated on the Financial Administration’s website.
The system is expected to:
unify invoicing processes,
reduce administrative burden,
support real-time tax data exchange.
Penalties for non-compliance
Failure to comply with e-Invoicing obligations may result in penalties:
up to EUR 10,000,
up to EUR 100,000 in case of repeated violations.
However, the authorities may take into account:
the severity and duration of the breach,
cases of obvious error,
or proven technical failure of the delivery service provider.
