Slovakia Advances Toward Nationwide E-Invoicing

Following the draft law published on July 30, 2025, introducing mandatory e-invoicing and e-reporting, the Financial Administration (FA) of Slovakia is taking the next step toward implementation.

On November 7, 2025, the FA announced a public tender to build the Service Metadata Provider (SMP), a core component of Slovakia’s upcoming e-invoicing infrastructure.

The SMP will store and manage metadata about access points registered in the Peppol network, enabling smooth and secure document exchange between connected entities. As Slovakia’s Peppol authority, the FA will oversee the SMP’s operation and maintenance.

Under the proposed law, e-invoices must follow the EN 16931 European standard and be exchanged in a structured electronic format. Slovakia has confirmed it will adopt a decentralized e-invoicing system based on the Peppol model.

Implementation Timeline

• January 1, 2027: Mandatory e-invoicing and e-reporting begin for domestic taxpayers.
• July 1, 2030: Cross-border e-invoicing and reporting start, aligning with the EU’s VAT in the Digital Age (ViDA) initiative.

The public tender for the SMP remains open until November 24, 2025.