Slovakia – E-invoicing and e-reporting

There are significant upcoming changes to the Slovakian VAT requirements that affects invoicing and tax reporting processes starting from January 2027. The Slovakian government is replacing traditional paper and standard PDF invoices with a mandatory electronic invoicing (e-invoicing) and digital transaction reporting (e-reporting) system.

Implementation timelines:

1st January 2027:
The obligation to issue electronic invoices for local taxable supplies of goods and services and e-reporting will apply to businesses established in Slovakia and foreign businesses with a seat, place of business or fixed establishment in Slovakia.

1st July 2030:
The obligation to issue electronic invoices and submitting e-reports will extend to cross-border intra-EU transactions.

As per the legislation, e-invoices will have to be issued, sent and received in a structured XML format conforming to the European standard EN 16931. The transmission of electronic invoice will occur through the Peppol network, using certified service provider that ensure secure and direct delivery between issuer and receiver. At the same time, invoice data will be automatically reported to the Financial Administration, allowing tax authorities to maintain real-time oversight of transactions.

Businesses preparing for Slovakian e-invoicing and e-reporting obligation should choose a solution that can support structured XML invoice creation and select a certified Accredited Service Provider who will safeguard smooth operational compliance before the implementation deadline arrives.