E-invoicing checker · Slovakia

Slovakia's e-invoicing deadlines

A domestic B2B mandate is adopted and takes effect on 1 January 2027, for both receiving and issuing between established VAT payers.

Receiving

Established taxable persons must be able to receive electronic invoices from 1 January 2027, under Zákon č. 385/2025 Z. z., which amends the VAT Act (zákon č. 222/2004 Z. z.) and transposes Directive (EU) 2025/516.

Issuing

Issuing is mandatory for domestic B2B invoices between established VAT payers from the same 1 January 2027 date, under the new § 85o inserted by that act. Cross-border e-invoicing and reporting follow later, from 1 July 2030, under the EU’s VAT in the Digital Age package (Directive (EU) 2025/516). In the interim, from 2027 to mid-2030, invoice data must be reported to the Financial Administration within 5 days of issue or receipt, with fines of up to EUR 10,000 or EUR 100,000 for missing that window.

Format

The invoice must be structured in accordance with the technical standard for electronic invoicing, EN 16931. Footnote 28 of the act resolves to Commission Implementing Decision (EU) 2017/1870, which publishes the reference to that standard and its syntaxes: UBL 2.1 and UN/CEFACT CII.

Channel

The named channel is a certified delivery service (doručovacia služba). A Peppol-based national infrastructure has been announced but is not yet in the statute. EUInvoice is not a certified delivery service and does not transmit invoices through one.

What this does not cover

This page does not cover the interim reporting obligation to the Financial Administration in detail, or the delivery-service certification process.

Checked on 2026-09-10.