Slovakia Updates E-Invoicing Rules Ahead of 2027 Mandate

On 9 May 2026, the Slovak Financial Administration published updated rules governing mandatory electronic invoicing, set to take effect on 1 January 2027. The changes carry significant implications for all businesses operating in Slovakia — including foreign entities with a Slovak VAT registration or local trading partners.

Key Takeaways from the Update

From 2027, the obligation to issue structured electronic invoices (eFaktura) will cover all domestic B2B and B2G transactions conducted on Slovak territory. Invoices must be transmitted exclusively in XML format via certified intermediaries operating on the Peppol network — referred to as "Digital Postmen."

Several operational details merit particular attention:

Non-VAT payers are not required to issue e-invoices, but they must be capable of receiving them — meaning they will need to contract a certified delivery service provider.

VAT-exempt supplies are generally not subject to mandatory e-invoicing, although voluntary submission remains possible provided the recipient holds a Peppol ID and the applicable Peppol rules for exempt or out-of-scope transactions are observed.

Archiving: every electronic invoice must be retained in its original XML format for a period of 10 years.

Infrastructure and Certified Providers

Since 11 March 2026, the Slovak tax authority has been publishing and regularly updating a list of certified e-invoicing solution providers that meet the European delivery standard set by OpenPeppol AISBL, alongside a list of providers currently undergoing accreditation. Businesses planning implementation should begin evaluating available providers and assessing their technical readiness without delay.

Slovakia has adopted a decentralised invoice exchange model based on the Peppol network — the so-called "5-corner model." Under this framework, invoices are exchanged between parties through certified service providers, with simultaneous near-real-time reporting of invoice data to the Financial Administration.

Voluntary Testing Available Now

From May 2026, the system is open for voluntary use, with e-invoices issued during this period already carrying the status of valid tax documents. Tax advisors strongly recommend that businesses do not postpone integration testing and begin piloting the exchange of invoices with a selected group of suppliers or customers as soon as possible. The preparation window before the mandatory deadline at the end of 2026 is narrow.

Consequences of Non-Compliance

Failure to comply with the new requirements may result in substantial financial penalties — fines of up to €100,000 and denial of the right to deduct input VAT. Unlike Poland, which introduced an 11-month penalty-free grace period for KSeF, Slovakia has not announced a comparable soft-landing arrangement.

What Should Businesses Do Now?

1. Review the list of certified providers published by the Slovak Financial Administration.
2. Assess the compatibility of existing accounting and ERP software with the XML format and the Peppol network.
3. Begin testing during the voluntary phase using the available demonstration environments.
4. Consult a tax advisor regarding the obligations of VAT-exempt entities and document archiving requirements.