Covered by Complyance
Slovakia
Europe
E-invoicing
Status
Mandatory
Format
Structured electronic invoice in IS DOC / UBL 2.1 (EN 16931 compliant); Peppol BIS accepted via national platform.
Infrastructure
IS EFA (Information System for Electronic Invoicing) integrated with Peppol network.
Model
Post‑audit acceptance.
E-reporting
Status
No structured VAT e‑reporting as of mid‑2025; pending future mandate.
Format
TBD
Scope & deadline
No confirmed implementation timeline; potential alignment with future B2B e-invoicing reform.
More info
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.
Tax authority
Financial Administration of the Slovak Republic.
Archiving period
10 years from the end of the taxable period under VAT law.
E-signature
Not mandatory; authenticity and integrity must be ensured via reliable audit trail or qualified electronic signature.
Regulation
Draft amendment to VAT Act introducing structured B2B e-invoicing under legislative review.
Note
We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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