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Slovakia e-invoicing
EU · Decentralised model based on the Peppol network
Last updated September 21, 2026
Act 385/2025 Z. z. makes structured e-invoicing mandatory for Slovak-established VAT payers on domestic B2B and B2G supplies from 1 Jan 2027, with invoice data reported to Finančná správa by certified delivery service providers within 5 days. Cross-border follows on 1 Jul 2030.
Within 12 months
Gilt für
B2B, B2G
January 1, 2027
Nächste Phasenfrist
Domestic B2B/B2G e-invoicing from 1 Jan 2027
Betrifft mich das?
Zwei Fragen. Bei der Regel zur festen Niederlassung machen die meisten ausländischen Unternehmen Fehler.
Is your business established in Slovakia (registered office, branch or fixed establishment)?
Do you issue domestic B2B invoices in Slovakia?
Slovakia: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Slovakia's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Not in scope for Slovakia
With no establishment and no registration or trade in Slovakia, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Slovakia.
In scope — issue structured e-invoices in Slovakia
As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate applies from 1 January 2027. Set up your platform/format and test before you rely on it.
In scope to receive in Slovakia
Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate applies from 1 January 2027. Confirm your receiving capability first.
Phasen und wer wann betroffen ist
Ein einzelnes Datum verbirgt den gesamten Rollout. Hier ist die vollständige Abfolge.
1 January 2026
Voluntary phase
Act 385/2025 in force; voluntary Peppol exchange from May 2026; certified delivery service providers report to Finančná správa from Q3 2026.
Done
1 January 2027
All VAT payers
A decentralised, EN 16931-aligned model with real-time reporting brings all VAT payers in from the start of 2027.
Next
1 July 2030
Cross-border B2B (EU and third countries)
Digital reporting extends to intra-EU transactions; the control statement (KV DPH) and recapitulative statement are abolished.
Future
Die technischen Fakten
Die Standards, der Anwendungsbereich und die Termine, die das Mandat bestimmen – auf einen Blick.
Transaktionsumfang
B2B, B2G
Modell
Decentralised model based on the Peppol network
Formate
EN 16931 XML – UBL 2.1 or UN/CEFACT CII (D16B); Peppol BIS Billing 3.0 rules
Region
EU
STATUS
Within 12 months
Anwendungsbereich
Issuing: Slovak-established VAT payers, domestic B2B/B2G supplies and prepayments. Receiving: every recipient of such invoices, including non-VAT-registered legal persons and public bodies. Excluded: B2C, VAT-exempt supplies, eKasa receipts up to €400, foreign VAT-registered suppliers without a Slovak establishment (to 30 Jun 2030). Voluntary since 2026.
Sanktionen und Übergangsfrist
Up to €10,000 for a first breach and up to €100,000 for repeated breaches (VAT Act as amended by Act 385/2025); no penalty for obvious errors corrected at once or for a provider's demonstrable failure.
Quellen
Official sources checked on 21 September 2026:
Häufig gestellte Fragen
Was ist das E-Rechnungs-Mandat in diesem Land?
Act 385/2025 Z. z. makes structured e-invoicing mandatory for Slovak-established VAT payers on domestic B2B and B2G supplies from 1 Jan 2027, with invoice data reported to Finančná správa by certified delivery service providers within 5 days. Cross-border follows on 1 Jul 2030.
Ab wann ist die E-Rechnung in diesem Land verpflichtend?
Status: Within 12 months. Next key date: Domestic B2B/B2G e-invoicing from 1 Jan 2027 (January 1, 2027).
Wer muss die E-Rechnung in diesem Land einhalten?
Issuing: Slovak-established VAT payers, domestic B2B/B2G supplies and prepayments. Receiving: every recipient of such invoices, including non-VAT-registered legal persons and public bodies. Excluded: B2C, VAT-exempt supplies, eKasa receipts up to €400, foreign VAT-registered suppliers without a Slovak establishment (to 30 Jun 2030). Voluntary since 2026.
Welches E-Rechnungs-Format ist in diesem Land erforderlich?
EN 16931 XML – UBL 2.1 or UN/CEFACT CII (D16B); Peppol BIS Billing 3.0 rules. Model: Decentralised model based on the Peppol network.
Welche Sanktionen drohen bei Nichteinhaltung in diesem Land?
Up to €10,000 for a first breach and up to €100,000 for repeated breaches (VAT Act as amended by Act 385/2025); no penalty for obvious errors corrected at once or for a provider's demonstrable failure.
Latest e-invoicing coverage – Slovakia
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Read the full Slovakia guide
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