Slovakia advances with mandatory e-Invoicing and e-Reporting in 2027
The draft amendment to the VAT Act (Law No. 222/2004) aligns with the EU’s ViDA (VAT in the Digital Age) initiative and introduces new e-invoicing and e-reporting obligations.
As of January 1, 2027, all VAT-registered companies in Slovakia will be required to comply with electronic invoicing and reporting requirements.
Slovakia continues its path toward tax digitalization with a progressive strategy for adopting mandatory electronic invoicing, in line with European Union guidelines. Through a phased approach, the country has already consolidated e-invoicing in the B2G (Business-to-Government) and G2G (Government-to-Government) sectors, while preparing to extend these obligations to the B2B (Business-to-Business) environment starting in 2027.
B2G and G2G e-invoicing: System already operational via IS EFA
Since April 2023, Slovakia has gradually implemented mandatory electronic invoicing for transactions between companies and public entities, as well as between government institutions. This initiative places the country within the European framework for transparency and efficiency in public procurement.
These transactions are managed through the IS EFA (Informačný Systém Elektronickej Fakturácie) platform, designed to ensure compliance with the European standard EN 16931. This structured format enables automated invoice processing, reducing errors and manual intervention. With this measure, Slovakia aligns with European policies aimed at achieving greater transparency and efficiency in public procurement.
B2B e-Invoicing and e-Reporting: Mandatory implementation set for 2027
In January 2022, Slovakia proposed a voluntary B2B electronic invoicing system, but mandatory implementation was postponed indefinitely. This changed in November 2024, when a draft bill was introduced to amend Law No. 222/2004 on VAT, laying the legal groundwork for this transformation.
The legislative proposal establishes obligations for both e-invoicing and e-reporting for domestic transactions, in line with the European ViDA (VAT in the Digital Age) initiative. The new requirements are scheduled to take effect on January 1, 2027.
From that date onward, only invoices containing the information required by the VAT Act—and issued, sent, and received in a structured electronic format suitable for automated digital processing—will be considered valid.
As a key part of this transition, Slovakia’s Financial Administration (FA) will become the national Peppol Authority. Additionally, it will adopt a decentralized 5-corner e-invoicing model to facilitate direct invoice exchange between businesses and enable parallel electronic reporting to tax authorities.
The adoption will occur in three stages:
- January 2027: All VAT-registered companies must issue, receive, and archive structured electronic invoices (EN 16931) for domestic B2B transactions.
- January 2027: Companies will be required to perform real-time e-reporting of their operations to the Tax Administration.
- July 2030: Mandatory electronic invoicing and reporting of intra-community B2B transactions will be implemented, in accordance with ViDA standards.
As of January 1, 2027, all VAT-registered taxpayers will be required to:
- Issue and receive structured electronic invoices compliant with the European standard EN 16931.
- Ensure that each invoice is generated, transmitted, and received in a fully automated way, without manual intervention.
- Apply these rules to domestic transactions, in line with the requirements already planned for intra-community operations under the ViDA framework.
The objective of this new system is to:
- Combat tax fraud and reduce VAT revenue gaps.
- Modernize tax administration by enabling early detection of inconsistencies.
- Lay the foundation for meeting the EU’s Digital Reporting Requirements (DRR), which will become mandatory as of July 1, 2030.
