Published: December 2025
Slovakia has formally outlined the key elements of its upcoming mandatory e-invoicing system, known as eFaktúra, through a set of official FAQs published by the Financial Directorate. Under the amended VAT Act, mandatory electronic invoicing for domestic B2B and B2G transactions will take effect on 1 January 2027, with 2026 designated as a voluntary transition and testing year.
The system requires invoices to be issued and received in a structured XML format compliant with EN 16931 and UBL standards, explicitly excluding PDF or scanned documents. eInvoices will be exchanged via accredited Service Providers (“Digital Postmen”) operating on the Peppol network, which will serve as the core transmission infrastructure. All VAT-taxable persons, including companies, sole traders, professionals, farmers, and property landlords, must be technically capable of receiving eInvoices.
The scope is currently limited to domestic transactions, while cross-border e-invoicing is planned from 2030 in line with the EU’s VAT in the Digital Age (ViDA) initiative. Recipient consent will not be required, and invoice data will be automatically reported to the tax authority via the Service Provider.
Penalties of up to EUR 10,000, rising to EUR 100,000 for repeated breaches, may apply for non-compliance. The reform also foresees the abolition of control and summary VAT statements from July 2030, shifting toward near real-time invoice data reporting.
