Mandatory B2B E-Invoicing & e-Reporting in Slovakia 2027

Slovakia has announced a major shift in its VAT compliance and e-Invoicing framework, introducing mandatory structured electronic invoicing and e-Reporting for domestic B2B transactions.

Starting January 1, 2027, all VAT-registered businesses in Slovakia will be required to issue, receive and report e-Invoices, as part of a new digital tax control model based on the Peppol 5-corner framework.

This model will enable near real-time tax supervision, increasing the need for automation, ERP integration and scalable compliance processes.