E-invoicing in Slovakia

Key facts

Model

No B2B e-invoicing regime in force today.

Formats

• EN 16931 (UBL 2.1; CII by agreement)
• Peppol BIS Billing 3.0

Network / platform

Certified delivery services (doručovacia služba) using a European delivery standard registered by the Financial Directorate; the EC factsheet describes a Peppol-based national solution replacing the planned IS EFA platform

Archiving period

10 years

Penalties

From 1 Jan 2027: fine of up to EUR 10,000 for not reporting e-invoice data, reporting it late, incompletely or incorrectly; up to EUR 100,000 for repeated breaches; no fine for corrected obvious errors or a proven technical failure of the certified delivery service provider (s. 85o(12)-(14) VAT Act, Act No. 385/2025).

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

1. 1 August 2019B2GIn forcereceive

   Central and sub-central authorities must accept EN 16931 e-invoices (Act No. 215/2019 on Guaranteed eInvoicing); the EC factsheet describes a staged rollout whose supplier-sending stage is not dated

2. 1 January 2027B2BLegislated (not yet in force)send and receive

   VAT payers must issue a structured e-invoice (data structure per the European e-invoicing standard) within 15 days for domestic supplies to taxable persons and non-taxable legal persons established in Slovakia (exempt supplies and simplified invoices excluded); sending other than through a certified delivery service needs the recipient's consent, and invoice data is reported to the Financial Directorate through the delivery service within 5 days (Act No. 385/2025, new s. 85o VAT Act). Every recipient of such supplies must be able to receive e-invoices through a delivery service

3. 1 July 2030B2BLegislated (not yet in force)send and receive

   Remaining provisions of Act No. 385/2025 take effect (amended invoicing rules in ss. 71-76 and reporting rules in ss. 80-80a VAT Act); the EC factsheet describes this stage as extending the requirements to intra-community transactions in line with ViDA

Details and caveats

Act No. 385/2025 Coll. (adopted 9 Dec 2025, published 19 Dec 2025) amends the VAT Act: mandatory domestic B2B e-invoicing with near real-time reporting of invoice data to the Financial Directorate from 1 Jan 2027, a second stage from 1 Jul 2030. In 2026 an e-invoice sent through a delivery service does not need the recipient's consent (voluntary transition year). E-invoices must be kept for ten years from the end of the calendar year they relate to (s. 85o(15)). Today's model is shown as 'none' because the reporting obligation starts in 2027. A government bill amending the VAT Act (parliamentary print 1454, delivered 27 Aug 2026) would, among other things, drop the recipient's separate reporting duty from 1 Jan 2027; it was not law when we checked. The Financial Administration portal (financnasprava.sk) was in a planned outage on 11 Oct 2026, so its guidance was not checked. Planned format per the EC factsheet: EN 16931 in UBL (CII by mutual agreement), exchanged over Peppol.

ERP support in Slovakia

• Odoo — native support

FAQ

Related

• Which European countries mandate B2B e-invoicing?
• Receiving vs sending: phased e-invoicing obligations
• E-invoicing checklist for multi-country companies
• Is your ERP ready for e-invoicing mandates?
• EU level: ViDA and cross-border digital reporting
• Recorded rule changes
• VAT rates in Slovakia
• VAT number format for Slovakia
• Country code SK (ISO 3166-1)