Regulatory updates - Slovakia

On December 19, 2025, Law 385/2025 Z.z. was published following approval by the National Council of Slovakia. The law amends the VAT Act and several related acts, including the Tax Code and the Act on Guaranteed Electronic Invoicing and the Central Economic System. These amendments implement the ViDA Directive (EU 2025/516) through a phased approach.  

The implementation will follow a two-phase timeline: 

• January 1, 2027: Slovak VAT payers must issue and receive structured e‑invoices for specified domestic supplies to taxable persons and certain non‑taxable legal persons (business-to-government, B2G, and business-to-business, B2B). E-invoices must be issued, transmitted, and received in a structured electronic format that enables automatic processing, aligned with the European e-invoicing standard and syntaxes referenced by the VAT Act.  

Key timing requirements for businesses, until June 30, 2030, include issuing e-invoices within 15 days, reporting outgoing invoices at the time of issuance, and reporting received invoices within 5 days.

E-invoice exchange and digital reporting will occur via a certified delivery service operated by certified providers, a framework designed to align with a European delivery standard.

• July 1, 2030: Requirements extend to additional scenarios, including intra-EU cross-border scenarios, and invoices will be treated as electronic by default for in-scope transactions unless explicitly stated otherwise. E-invoices must contain all information required by the VAT Act.  

The general invoice issuance deadline is reduced to 10 days from July 1, 2030, and uniform deadlines and transaction-level reporting rules will apply to both domestic and cross-border taxable transactions.   

Key exceptions and exclusions: 

• Business-to-consumer (B2C) transactions; 

• Transactions where the recipient is the Slovak Information Service or Military Intelligence; and 

• Deliveries involving classified information.  

The law amendment is effective from January 1, 2026. 

The approved e-invoicing draft law in Slovakia introduces e-invoicing and reporting obligations for domestic taxpayers from January 1, 2027. The mandate will expand to include cross-border transactions from July 1, 2030, aligning with the EU’s ViDA legislation.     

As previously reported, the FA in Slovakia is planning to implement a 5-corner decentralized e-invoicing system via the Peppol network. In Iine with this, the FA has published a framework for delivery service providers (digital postmen), detailing the formal accreditation process for both new and existing Peppol service providers in Slovakia.  

E-invoices must be sent, received, and reported to the tax authorities via certified delivery service providers. To obtain accreditation, service providers need to fulfill several key criteria: 

• Having a registered office or place of business within an EU Member State 

• Demonstrating a good reputation through clean criminal records for the company and its statutory representatives 

• Proving authorization and technical capability to provide services via Peppol through successful testing in the Peppol Testbed environment 

• Meeting other accreditation requirements for service providers in Slovakia’s  Peppol network, such as ensuring reliable identification of both senders and recipients  

The full list of the requirements, together with the accreditation process, is available here. The published accreditation requirements and process aim to ensure high level of interoperability, security, and reliability within the Peppol network.

The FA will maintain and share a list of certified delivery service providers, and starting in spring 2026, businesses will have an option to select a certified provider and start voluntary testing.  

As of January 1, 2027, Slovakia will introduce e-invoicing and reporting obligations for domestic taxpayers, with cross-border e-invoicing and reporting scheduled to commence on July 1, 2030. To help businesses prepare for the transition and provide clarity on how to comply with the obligations, the Financial Administration (FA) in Slovakia has published an FAQ document.

The FAQs address questions from businesses on aspects such as the scope, timeline of the mandate, and technical requirements in line with the e-invoicing law adopted on December 9, 2025.

Some of the aspects addressed in the FAQ: 

• All VAT-registered businesses, including self-employed persons, sole traders, and people who rent our real estate, must issue and receive e-invoices. 

• Invoices will be exchanged and reported to the tax authorities through accredited service providers, known as Digital Postmen (DP). The FA is planning to use a decentralised e-invoicing system through the Peppol network, and work on developing the infrastructure is underway. 

• The mandate covers B2B and B2G transactions. B2C transactions are not included. 

• A transitional period runs from January 1, 2026, to January 1, 2027; in spring 2026, businesses can select a DP and start voluntary testing. 

• To reduce administrative burden, the control and summary statement will be abolished from July 1, 2030. 

• The deadline for issuing an invoice remains 15 days after the tax point, and a receiver must report invoice data within 5 days of receipt. 

The document also includes information on how errors can be corrected in e-invoices and penalties for failure to comply with the e-invoicing and reporting obligations.