E-invoicing will start voluntarily in May 2026. How will we invoice in 2027?

Starting January 1, 2027, businesses will face a significant change in invoicing: the introduction of mandatory electronic invoicing and digital data reporting to the Slovak Financial Administration. This change replaces the current practice of sending invoices in paper forms or as standard PDF files, which in some cases will no longer be sufficient to meet legal requirements.

Most businesses today use invoices in PDF format, which is, however, only an “image” without structured data. The new system requires that invoices will be issued in a standardized XML format in accordance with an European standard. It is assumed that computer systems will be able to automatically read and process data from e-invoices without any need of manual transcription, thereby eliminating errors and speeding up administrative processes. The new regulation establishes precise rules for the creation, sending, and receiving of e-invoices through certified service providers.. The list of certified service providers is published on the Financial Administration’s website. They are commercial entities certified by the Financial Administration that will provide this service of sending and receiving e-invoices for a fee. The fee amount is not regulated by state authorities.

The obligation to issue e-invoices will apply to all VAT payers established in Slovakia who will supply goods or services in Slovakia to a domestic taxable person or a domestic non-taxable legal entity. At the same time, the obligation to accept such an electronic invoice applies to every entity to which the issuer is required to issue an e-invoice, regardless of whether the recipient is a VAT payer or not. Certified service providers will therefore be used not only by all businesses with their registered office or place of business in Slovakia but also by the nonprofit sector, municipalities, and other legal entities based in Slovakia, regardless of whether they are registered for VAT purposes.

VAT payers will be also required to report e-invoice data to the Financial Directorate of the Slovak Republic. The advantage of this system is that reporting should generally be automated through the certified services providers the businesses contracted with. However, if the data is not reported, the businesses themselves face high penalties.

From May 2026 or beginning of June 2026, it should be possible to use the system on a voluntary basis. The Financial Administration recommends using this period for preparation—particularly for selecting a suitable certified service provider or verifying whether your accounting software will be prepared for electronic invoicing via the Peppol network.

Accounting software providers can become certified service providers directly or act solely as intermediaries between businesses and the certified service providers. It is expected that various applications or websites that are not directly connected to accounting software will likely also be available on the market, which can be used primarily by smaller companies or companies that have software without the direct capability to issue electronic invoices.

These changes will also reduce the administrative burden in the future. Starting July 1, 2030, the obligation to issue e-invoices will be extended to cross-border transactions throughout the European Union, which is why there are plans to eliminate the requirement to file EC sales lists. It is also expected that the scope of transactions reported in the control statement will be significantly reduced, with only transactions not subject to e-invoicing—such as the purchase of services from third countries. For a certain period, however, both systems will operate concurrently, which will result in a temporary increase in the administrative burden.

For transactions with a third country, the delivery of a new means of transport by a person other than the VAT payer, and in the case of distance sales of goods to another EU Member State where the supplier applies a special scheme, it is not necessary to issue an e-invoice. A standard invoice, in paper or pdf form is sufficient.

 

Persons required to issue an e-invoice:

Who will be required to issue an e-invoice?

• VAT payers established in Slovakia (registration under § 4, 4b, or § 4c), i.e., VAT payers with a registered office, place of business, or VAT establishment in Slovakia when supplying goods or services with a place of supply in Slovakia to a domestic taxable person (natural or legal) or a domestic non-taxable legal entity.

 

Persons required to accept e-invoices:

Who will be required to accept e-invoices?

• Domestic taxable persons (natural and legal persons conducting business, including non-VAT payers with a registered office, place of business, establishment, residence, or habitual residence in Slovakia). This obligation therefore does not apply to foreign VAT payers registered under Section 5 or to natural persons who are not entrepreneurs.
• Domestic non-taxable legal entities (registered office or fixed establishment in Slovakia (a place characterized by a sufficient degree of permanence and appropriate structure)

 

Model situations:

When is it not necessary to issue an e-invoice during the period 2027–2030?

• Supply of goods or services to a non-taxable natural person (e.g., a citizen that does not carry out business activities)
• Supply of goods or services with a place of supply abroad
• Supply of goods or services by a foreign company or to a foreign company, regardless of whether the foreign company is registered for VAT purposes in Slovakia
• Intra-Community supply of goods that is exempt from VAT
• VAT exempt export of goods or services to third countries
• In the case of issuing a simplified invoice (a document for goods or services where the price including VAT does not exceed 100 euros, a document issued by the e-kasa klient cash register if the price of the goods or services, including VAT, does not exceed 400 euros, and a document issued by a fuel automat if the price of the goods, including VAT, paid by electronic means of payment does not exceed 400 euros)
• Other VAT exempt supplies of goods and services according to Sections 28–42 of the Slovak VAT Act

When supplying goods or services to the Slovak Information Service, Military Intelligence, or if the supply is related to classified information, requires classified information, or contains classified information, an e-invoice must not be issued.

 

Legal requirements for an e-invoice:

When and how to issue an e-invoice?

The minimum legal requirements for an e-invoice are:

1. Supplier identification details - first and last name or business name, address of the registered office, place of business, VAT establishment, residence, or address of the habitual place of residence, and VAT identification number
2. Customer identification details—first and last name or company name, address of registered office, place of business, VAT establishment, residence, or address of habitual place of residence, and VAT identification number
3. Invoice number based on one or more series that uniquely identifies the invoice,
4. the date of supply or the date of receipt of payment before the supply, if this date can be determined and if it differs from the date of issue of the invoice,
5. the date of issue of the invoice,
6. the quantity and type of goods supplied or the scope and type of services provided,
7. tax base for each VAT rate, unit price excluding VAT, and discounts and rebates, if they are not included in the unit price,
8. VAT rate or VAT exemption; in the case of a VAT exemption, a reference to the provision of the VAT Act or the VAT Directive or the statement “the supply is exempt from VAT,”
9. the total tax amount in euros to be paid, excluding the tax amount applied under the special provision in Section 66,
10. the statement “invoice issued by the customer”, if the customer issues the invoice in the name and on behalf of the supplier (self-billing).
11. the statement “VAT reverse charge,” if the person liable to pay the tax is the recipient of the goods or services,
12. details of the new means of transport supplied, if it is the subject of the supply
13. the text “Special margin scheme – travel agencies”, “Special margin scheme – second-hand goods”, “Special margin scheme – works of art”, or “Special margin scheme – collectors’ items and antiques”, if the special margin scheme applies.
14. Tax representative identification details if the foreign person is represented by a tax representative—the first and last name or name of the tax representative, the address of their registered office or residence, and their specific VAT identification number

In addition to legal requirements, certified service providers and accounting software developers must also take into account PEPPOL BIS conditions in the Slovak Republic, which, beyond the scope of the Slovak VAT act, defines which data on an e-invoice is mandatory and essential for the successful transmission of the e-invoice via a certified service provider — if the invoice does not contain all the required elements, PEPPOL network will automatically reject the invoice (in addition to the legal requirements, this includes, for example, the invoice type code, due date, and others).

The e-invoice must be issued within 15 days:

1. from the date of supply of the goods or services,
2. from the date of advance payment receipt before the supply of the goods or services

Credit and debit notes must also include the serial number of the original e-invoice and data that are amended. Credit or debit notes must be issued within 15 days from the end of the calendar month in which the reason for the adjustment of the tax base occurred.

A summary e-invoice may be issued for multiple separate supplies of goods or services or for multiple payments received before the supplies, covering a maximum period of one calendar month. The summary e-invoice must be issued within 15 days after the end of the calendar month.

The e-invoice must be issued, sent, and received in an electronic document format that allows its automated and electronic processing (in practice, XML format), and in a data structure compliant with the technical standard for electronic invoicing EN 16931—in practice, this is the Peppol BIS 3.0 format. Compliance is typically ensured by the certified service provider.

E-invoices must be retained for a period of ten years from the end of the calendar year to which the electronic invoices relate.

As of July 1, 2030, the deadline for issuing the e-invoice will be reduced to 10 days.

 

Sending an e-invoice:

How to send an e-invoice to a customer?

1. Via your certified service provider – the standard method that most businesses will use without any need for customer consent. The certified service provider can be used via accounting software, standalone e-invoice software, or a web or mobile application. The solution depends on the respective certified service provider´s offer. The solution should not only allow to send invoices but also to receive them, which is essential for meeting legislative requirements. The choice of the certified service provider is at the decision of each company, and there will be several options available on the market that meet all technical and security requirements set by legislation. The list of certified service providers is published on the Financial Administration’s website. Certification is provided by the Financial Directorate in cooperation with Peppol. Prices for the service are not regulated.

1. Another (rare) method – a non-standard method that is less common in practice. Customer consent is required. Even if you choose this method, there is still an obligation to ensure the ability to receive and deliver e-invoices via a delivery service as well (Section 71(5) of the Slovak VAT Act). In practice, this method is therefore primarily expected in the case of intra-group invoicing, EDI invoicing etc.

 

Data Reporting:

What is reported to the tax authority?

(applies only to e-invoices sent via certified service providers, not by the other method)

The supplier reports e-invoice data to the Financial Directorate via their certified service provider within five days after the date the e-invoice was issued or from the date the deadline for issuing the e-invoice expired (if the electronic invoice is issued by the customer in the name and on behalf of the supplier).

The customer shall report the e-invoice data to the Financial Directorate via their certified service provider within five days after the date of e-invoice receipt only if the customer is a VAT payer.

Data to be reported to the Financial Directorate:

1. the supplier’s VAT identification number
2. the customer’s VAT identification number or their first and last name or business name, if no VAT identification number has been assigned to them,
3. invoice details—invoice number, date of supply or date of advance payment receipt before the supply, the date of issue of the invoice, quantity and type of goods supplied or scope and type of service provided, tax base for each VAT rate, unit price excluding VAT and discounts and rebates if they are not included in the unit price, VAT rate or VAT exemption; in the case of a VAT exemption, a reference to the provision of the VAT Act or the VAT Directive or the statement “the supply is VAT exempt”, the total VAT amount in euros to be paid, excluding the tax amount applied under the special provision in Section 66, the statement “invoice issued by the customer” if the customer issues the invoice in the name and on behalf of the supplier; the statement “VAT reverse charge” if the person liable to pay the VAT is the recipient of the goods or services; the statement “Special margin scheme – travel agencies”, “Special margin scheme – second-hand goods”, “Special margin scheme – works of art”, or “Special margin scheme – collectors’ items and antiques or “tax is applied upon receipt of payment” if a special provision applies. The VAT rate or total VAT amount in euros shall not be reported if the customer is the party liable to pay VAT.
4. For credit and debit notes, also the serial number of the original electronic invoice and the details that are changing.

 

Penalties:

What fines are imposed for non-compliance?

Up to EUR 10,000 for failure to report, incomplete reporting, incorrect reporting, or late reporting of e-invoice data to the Financial Directorate. For repeated violations, a fine of up to EUR 100,000 may be imposed. Penalties are imposed directly to the taxpayer, not the certified service provider.

The reporting obligation is considered fulfilled upon delivery of the electronic invoice to the certified service provider.

The penalty will not be imposed if:

• The VAT payer corrects the incorrectly reported data that they were required to report, and it is evident from the nature of the matter that this data was reported incorrectly due to an obvious error,
• the VAT payer failed to report the data within the deadline due to a demonstrable technical failure on the part of the certified service provider and reported the data immediately after the failure was resolved.

 

Testing period:

Is it possible to test e-invoicing before January 1, 2027?

The possibility to voluntarily test electronic invoicing in a “live” environment is expected in May 2026 or at the beginning of June 2026. However, the recipient’s consent is required, unless the recipient has confirmed that they can receive electronic invoices via the certified service provider. The first step is to check with your accounting software provider if their solution will not only be able to issue e-invoices, but also to receive e-invoices: if not, consider how you will issue and receive electronic invoices, whether through an external service provider outside the accounting software environment with a potential automated connection to your accounting software, or whether you consider a change to another accounting software that already has an e-invoicing solution directly built in. In accordance with Peppol rules, companies may have only one certified service provider for receiving documents. On the sending side, however, companies can test multiple service providers simultaneously and later choose the one that suits them best. We highly recommend using the testing period until the end of 2026 to set up and try e-invoice processes with a selected sample of suppliers and customers, so that you’ll be ready to receive and issue invoices electronically starting in January 2027.

Currently, a demo of the accounting software, a demo of the e-invoice creation application,  an e-invoice validator demo, demo of peppolbox and an informational website about e-invoices are also available. Please note that websites are for education purposes only – real e-invoices cannot be sent and received via them.