Regulatory updates - Slovakia

On July 30, 2025, the FA published a draft law amending the VAT Act, introducing mandatory B2B and B2G e-invoicing and real-time or near real-time reporting for resident VAT registered taxpayers in Slovakia. The mandate will apply to both the issuing and receiving of invoices in domestic and cross-border transactions.

An e-invoice is defined by the draft law as any document or notification complying with the information in the VAT Act and is issued, sent, received and processed in an automated and structured electronic format complying with the European EN16931 e-invoice standard.

The FA has previously indicated plans to implement a decentralised  5-corner Peppol e-invoice model. The draft law proposes the use of certified service providers. It is expected that failure to comply with the mandate will result in fines being imposed. B2C transactions are currently not covered by the mandate. 

Timeline

• January 1, 2027: Mandatory for taxpayers to issue, receive and archive e-invoices for domestic transactions, as well as report the domestic transaction data to the FA in real time or near real-time.

• July 1, 2030: Cross-border e-invoicing and reporting will become mandatory in line with the EU's VAT in the Digital Age (ViDA) initiative.

A public consultation on the draft law is currently open. The public can participate by sending suggestions or proposals by August 19, 2025.

Slovakia tax authorities’ spokesperson announced that the FS has launched a project to establish an e-invoicing environment, which will lead to mandatory countrywide e-invoicing. The main goal is to digitalize the invoicing process, and to do so, the FS decided to join the Peppol network and establish a decentralized e-invoicing solution.  

This means that parties will be able to send structured invoices without needing buyers' consent to deliver an invoice via Peppol since all businesses will be registered in the network. 

According to the public consultation, from January 1, 2027, VAT taxpayers must issue and receive invoices in a prescribed electronic format that allows automatic processing for domestic transactions. Taxpayers must also report invoice data to the financial administration in real time for issued and received e-invoices.

The public documentation makes clear that upcoming obligations will be aligned with the VIDA proposal.

The public can participate by sending suggestions or proposals by January 31, 2025.