Slovakia is moving ahead with an upcoming mandatory VAT e-Invoicing regime effective 1 January 2027. Under the amended VAT Act, VAT-registered taxable persons will be required to issue and receive structured electronic invoices for domestic B2B and B2G transactions and report data to the Financial Administration via the IS eFaktúra (IS eFA) system.
On 13 November 2025, the Slovak tax authority (Finančné riaditeľstvo SR) published Guide No. 9/DPH/2025/IM, a detailed FAQ that explains how the new regime will work in practice. This FAQ is now the key official source for understanding the scope, timelines and technical model.
1. Scope of Slovakia’s 2027 VAT e-Invoicing Regime
According to the FAQ and recent guidance, the mandate will initially cover:
Who is in scope?
All VAT-registered taxable persons in Slovakia (companies, sole traders and many professionals) must be able to issue and receive e-invoices.
Which transactions?
- Domestic B2B supplies between Slovak VAT payers
- Domestic B2G supplies to public bodies
- B2C invoicing is not included at this stage.
Technical model:
Invoices will be exchanged in a structured XML format aligned with EN 16931 and routed via certified service providers called “Digital Postmen”, which also transmit invoice data to the tax authority. Customers that can be invoiced under these rules must also be technically capable of receiving e-invoices via a chosen Digital Postman.
2. Highlights From the New Slovak e-Invoicing FAQs
The new FAQ document (9/DPH/2025/IM) provides practical answers that go beyond the legal text. Key points include:
Definition of an e-invoice
An e-invoice is a structured XML file (UBL) that accounting software can process automatically. PDFs or scanned images are not treated as e-invoices.
Timeline and transition
- 1 Jan 2026 – 1 Jan 2027: transitional period, during which taxpayers can voluntarily start using e-Invoicing and test their Digital Postman connections.
- From 1 Jan 2027: e-Invoicing becomes mandatory for domestic B2B and B2G transactions for VAT payers.
Peppol and “Digital Postmen”
The system is built on a Peppol-based, decentralised model. Digital Postmen act as access points and delivery services, ensuring that invoices reach the right recipient and the tax authority, with the Financial Administration acting as Peppol Authority for Slovakia.
Deadlines and corrections
The 15-day deadline to issue an invoice after the tax point is maintained; sending via a Digital Postman within that period fulfils the obligation.
If invoice data is not reported correctly or on time, fines can apply, but the FAQ states that obvious mistakes corrected promptly, or failures attributable to the service provider, should not result in penalties.
3. Slovakia e-Invoicing Timeline and Link to ViDA
Slovakia’s plan fits into the wider EU VAT in the Digital Age (ViDA) reforms:
2026: Voluntary on-boarding and testing of IS eFaktúra and Digital Postmen
1 January 2027: Mandatory e-Invoicing and near real-time reporting for domestic B2B and B2G transactions by Slovak VAT payers
1 July 2030:
- Extension to intra-EU B2B e-Invoicing and reporting
- Planned replacement of the VAT control statement and EC Sales List with data reported automatically through the e-Invoicing system
4. Preparing for Slovakia’s 2027 e-Invoicing Go-Live
With the FAQ now published and the 2027 date anchored in the amended VAT Act, Slovakia’s e-Invoicing project has moved from concept to implementation. The remaining window before 1 January 2027 is best used to build, test and stabilise processes rather than waiting for further confirmations.
