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COUNTRY E-INVOICING GUIDE

E-invoicing in Slovakia

Slovakia currently accepts structured e‑invoices for public procurement only. A B2B e‑invoicing mandate is under preparation and may be introduced by 2027–2028 in line with EU ViDA reforms.

Overall mandate status
Mandatory
Tax authority
Financial Administration of the Slovak Republic.
Last updated
12 Feb 2026Taken from government sites
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Slovakia · EuropeView on global map

Requirements at a glance

B2G
Mandatory
B2B
Upcoming
B2C
Not confirmed
MODELNot confirmed
PLATFORM & FORMATExpected to leverage IS EFA and Peppol infrastructure (final model pending legislation). · EN 16931-compliant structured XML (details pending final law).
ARCHIVING10 years from the end of the taxable period under VAT law.

Country overview

Slovakia currently accepts structured e‑invoices for public procurement only. A B2B e‑invoicing mandate is under preparation and may be introduced by 2027–2028 in line with EU ViDA reforms.

Legal basis

Legislation
Draft amendment to VAT Act introducing structured B2B e-invoicing under legislative review.
Authority
Financial Administration of the Slovak Republic.

Requirements by transaction type

Requirement statusUpcoming
Invoice format
EN 16931-compliant structured XML (details pending final law).
Submission or exchange
Expected to leverage IS EFA and Peppol infrastructure (final model pending legislation).
Scope, model and deadlines
Structured issuance, but details pending legislation. Will apply to domestic B2B transactions between VAT-registered entities; draft law under review, earliest implementation expected 2026–2027.
Not yet available: Transmission path, Real-time authority visibility, Credit notes and corrections

Key dates and implementation phases

Only dates from the country data are shown. Each milestone is labelled Confirmed, Proposed, or Pending confirmation.

No verified dates are available for Slovakia yet.

Technical requirements

EN 16931-compliant structured XML (details pending final law).

Latest updates for Slovakia

All updates

1 of 1 update

  1. E-reporting

    Slovakia Advances Toward Nationwide E-Invoicing

    Slovakia’s Financial Administration launches a public tender to build its Peppol-based e-invoicing infrastructure, with mandatory e-invoicing set to start in 2027.

Related countries

Same region: Europe
AlbaniaMandatoryView requirementsAustriaMandatoryView requirementsBelgiumMandatoryView requirementsBulgariaMandatoryView requirements

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