Mandatory Electronic Invoicing in Slovakia from 2027
Slovakia is preparing the introduction of mandatory electronic invoicing for businesses. The new rules will gradually change the way companies issue, send, and receive invoices. An electronic invoice will no longer be just a PDF document sent by email, but a structured XML document that can be automatically processed by information systems.
What is an electronic invoice
Under the upcoming regulations, an electronic invoice will be created, sent, and received in a structured electronic format. Unlike a standard PDF or scanned document, it will contain data that information systems can process automatically without manual entry.
The European standard EN 16931 will be used, typically in the Peppol BIS 3 (UBL 2.1) format.
Important: Traditional PDF invoices will no longer be considered electronic invoices under the new rules. The key requirement will be the structured XML format.
When mandatory electronic invoicing will start
The implementation will take place gradually in several phases.
- 2025 – approval of the legislation
- 2026 – voluntary participation and system testing
- 2027 – mandatory electronic invoicing for domestic B2B and B2G transactions
- 2030 – extension to cross-border transactions within the EU
The year 2026 will be crucial for companies. It will be the time to review ERP or accounting systems, prepare integrations, and test the entire process before the mandatory launch.
Who will be affected
The obligation will mainly apply to domestic VAT payers when supplying goods or services within Slovakia. It will also affect invoice recipients, as companies will need to be able not only to issue electronic invoices but also to receive them.
- VAT payers involved in domestic B2B transactions
- issuance of invoices for goods and services
- receiving electronic invoices via a delivery service
When electronic invoicing will not be mandatory
There will still be some exceptions. Mandatory electronic invoicing will not apply, for example, to:
- sales to final consumers (B2C)
- certain VAT-exempt transactions
- simplified invoices up to 100 EUR, such as receipts from fiscal cash registers
How invoices will be sent
Electronic invoices will not be sent via regular email. Instead, they will be exchanged through delivery services operating within the Peppol network.
Companies will choose a certified provider, often referred to as a digital postman, who will ensure the secure sending and receiving of electronic invoices.
- secure delivery of electronic invoices
- integration with accounting or ERP systems
- automatic reporting of selected invoice data to the tax authority
What this means for ERP and accounting systems
Companies will need to verify whether their software supports the creation and processing of invoices in the Peppol BIS format, whether it includes communication with the Peppol network, and whether it allows invoice validation before submission.
Without proper validation, an invoice may be rejected before delivery. The quality of master data will also be critical, especially VAT numbers, addresses, partner identifiers, and tax codes.
How companies can prepare today
- Contact your accounting or ERP system provider.
- Verify support for the Peppol BIS / UBL format.
- Select a suitable delivery service provider.
- Check options for XML validation, import, and export.
- Clean and update master data for business partners.
- Test both sending and receiving of e-invoices before the mandatory launch.
Automatic reporting to the tax authority
The system will also include automatic reporting of selected invoice data to the Slovak tax authority. This does not mean full centralization of invoices, but rather the submission of specific data required for control and fraud prevention.
This reporting will technically be handled by the delivery service provider. For companies, this means that proper configuration and integration will be essential.
Summary
Electronic invoicing will become a major change for Slovak businesses from 2027. Creating a PDF invoice will no longer be sufficient. Companies will need to work with structured XML formats, use the Peppol network, and integrate their systems with a delivery service.
The best step companies can take today is to start preparing early. Verifying ERP capabilities, selecting the right partner, and testing processes during 2026 can significantly reduce the risk of problems once the obligation becomes effective.
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Implementation of e-invoice for Slovakia from January 1, 2027?
- Summer 2025 - Draft legislation – amendment to the VAT Act
- Autumn 2025 - Approval of the amendment in parliament
- 2026 - Transitional period for companies to adapt ERP systems and invoicing processes
- January 1, 2027 - Mandatory electronic invoicing for B2B – domestic supply of goods and services
- July 1, 2030 - Mandatory electronic invoicing for B2B – cross-border supply of goods and services within the EU according to DRR (VIDA directive)
Just as we integrated Hungarian e-invoices and Serbian e-invoices into accounting systems, we will
also prepare integration for Slovak e-invoices.
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