Electronic Invoicing and B2B e-Reporting in Slovakia in 2027

Slovakia Connects B2B Electronic Invoicing and e-Reporting Through Peppol

Starting January 1, 2027, domestic B2B transactions in Slovakia will need to be handled using structured electronic invoices that comply with EN 16931. The reform combines two closely related obligations: electronic invoice exchange and the reporting of invoice data to the Financial Administration. The implementation timeline for mandatory electronic invoicing and e-Reporting in Slovakia provides for an initial rollout covering domestic transactions, followed by a later phase for cross-border transactions aligned with ViDA.

The five-corner Peppol model integrates tax reporting into the standard workflow between the sender and recipient. Certified service providers connect both parties, transmit invoices securely, and report the required information to the tax authority. This enables workflow automation, but it also requires source data to be complete, consistent, and capable of passing the applicable validation checks.

Implementation therefore involves more than generating an XML file. Affected companies will need to assess whether their ERPs can issue and receive supported formats, connect to Peppol, automate e-Reporting, and retain electronic invoices for the required retention period. The electronic invoicing requirements in Slovakia will affect accounts payable and accounts receivable processes, system integrations, and internal controls that should be evaluated before the requirements take effect.

This video is particularly useful for tax, finance, and IT teams that need to understand how these obligations fit together and which areas of their systems must be prepared for Slovakia's new model.