Starting 1 January 2027, electronic invoicing will become mandatory for taxable persons supplying goods or services in Slovakia, including prepayments. The measure applies to both domestic and cross-border B2B and B2G transactions, with transitional provisions running until 30 June 2030. Public entities will be required to accept and process e-invoices, and in public contracts, invoices must include procurement reference numbers. The reform introduces obligations for VAT groups and establishes specific rules for simplified invoices, allowing their use only for transactions under €100 or e-kasa receipts up to €400.
All e-invoices must meet the requirements of the European e-invoicing standard set out in Directive 2014/55/EU and Commission Implementing Decision (EU) 2017/1870, ensuring structured, machine-readable formats such as UBL or CII. Transmission will be carried out exclusively via certified delivery service providers, which validate the invoice, ensure authenticity and integrity, verify sender and recipient identities, and automatically report data to the Slovak Financial Directorate. A European delivery standard—such as Peppol—is recognized for compliance.
Non-compliance with the issuance, transmission, or reporting requirements may result in fines of up to €10,000 for initial breaches and up to €100,000 for repeated offences. Invoices must be stored for 10 years, and both suppliers and recipients are subject to strict reporting deadlines—at issuance for suppliers and within five days of receipt for customers. The changes form part of Slovakia’s broader VAT modernization and digital transformation strategy, aligning national law with EU-wide digital tax initiatives.
