Published: 21 May 2026
The Financial Administration of the Slovak Republic has updated its e-invoicing FAQ, providing further guidance on the upcoming mandatory e-invoicing and e-reporting framework. The obligation is expected to apply from 1 January 2027, mainly covering domestic transactions and domestic VAT payers.
Non-VAT Payers
The guidance confirms that non-VAT payers will not be legally required to issue e-invoices under the VAT Act, even if they voluntarily join the Peppol network. However, non-VAT payers carrying out business or income-generating activities must be able to receive e-invoices through an Accredited Service Provider from 1 January 2027.
VAT-Exempt Supplies
For VAT-exempt supplies where there is no obligation to issue an invoice, there is also no related obligation to issue, receive, or report an e-invoice. Voluntary e-invoice exchange remains possible.
Archiving
E-invoices must be archived in their original structured electronic format. Conversion into another format is not sufficient, meaning XML archiving will be required.
Incorrect E-Invoices
Receiving an e-invoice does not automatically mean accepting it. If errors are identified, the recipient should request a corrective document or credit note. Suspected fraudulent invoices should be reported to the tax administration.
EDI and Foreign Companies
Businesses using EDI must ensure invoice data is converted into an EN 16931-compliant structured format. Foreign companies registered in Slovakia without a permanent establishment are not subject to the 2027 e-invoicing obligations until 30 June 2030.
(find other details here Slovakia e-Invoicing)
