Slovakia advances with mandatory e-Invoicing and e-Reporting in 2027

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.

Slovakia is set to roll out mandatory e-invoicing and e-Reporting as part of its broader digital transformation and tax compliance strategy. The new regulatory framework will redefine how businesses issue, receive, and submit invoice data. The requirement will come into force on January 1, 2027, followed by a transitional period lasting until June 30, 2030.

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.

Slovakia will base its model on the Peppol network, implementing a five-corner architecture. As part of this transformation, the Slovak Financial Administration (FA) will assume the role of national Peppol Authority. Under this model, businesses will be able to exchange invoices directly with one another, while invoice data is simultaneously reported electronically to the tax authorities.

This framework blends cross-border interoperability with near real-time fiscal monitoring. For companies, it requires partnering with a certified Peppol service provider and ensuring that invoicing processes are seamlessly integrated with the new reporting obligations.

Implementation phases

From January 1, 2027

As of this date, all businesses will be required to issue, receive, and archive structured electronic invoices (EN 16931) for domestic B2B transactions.

They must also carry out real-time e-Reporting of these transactions to the Tax Administration.

Who is affected?

• Invoice issuers: All VAT-registered taxpayers.
• Invoice recipients: All VAT-registered taxpayers, as well as non-taxable persons engaged in business or economic activities.

From July 1, 2030

Mandatory electronic invoicing and reporting for intra-Community B2B transactions will be introduced, in line with ViDA standards.

This phased rollout provides businesses with additional time to adapt their systems and processes before the full scope of the mandate applies.

H3: How does electronic invoicing work?

Invoices must be exchanged through a certified service provider and issued in a structured format that complies with the European standard EN 16931.

A simple PDF sent by email will no longer meet the requirements. Invoices must be created in a structured electronic format that supports automated validation and processing.

In addition, electronic invoices must be archived for 10 years.

In a five-corner Peppol model, the technology provider plays a dual role: ensuring the secure delivery of the invoice to the recipient and managing compliance with the technical and reporting requirements toward the Tax Administration.

How e-Reporting works

The Slovak model goes beyond invoice exchange. It also introduces mandatory reporting obligations.

Both:

• Issued invoices (sales)
• Received invoices (purchases)

must be submitted to the Financial Administration no later than 15 days after issuance or receipt.

This near real-time reporting model heightens the importance of automation and strong internal controls. Relying on manual processes considerably increases the risk of errors and non-compliance.

Penalties for non-compliance

The regulation states significant financial penalties:

• Up to €10,000 for late, incomplete, or inaccurate reporting.
• Up to €100,000 in cases of repeated violations.

Why early preparation is critical

Slovakia’s decision to adopt a five-corner Peppol model means compliance goes far beyond simply generating an EN 16931-compliant XML file. Businesses will need to:

• Connect to the Peppol network through a certified Access Point.
• Adapt their ERP systems to support the required structured formats.
• Ensure accurate transmission and reporting of invoice data to the Tax Administration.
• Implement compliant electronic archiving in line with regulatory requirements.

How EDICOM can help

As a certified provider within the Peppol network, EDICOM delivers an end-to-end solution that enables businesses to:

• Connect to the Peppol network as a certified Access Point.
• Generate and validate invoices in full compliance with the EN 16931 standard.
• Integrate invoice exchange and tax reporting workflows into a single, streamlined process.
• Manage secure electronic archiving for the mandatory 10-year retention period.
• Centralize multi-country compliance through one global solution.