EU · Financná správa (Financial Administration)
Slovakia
Updated in last 30 days·Atlas data current as of
National 5-corner Peppol model built around IS EFA, with e-reporting to the Financial Administration. Mandatory domestic B2B and B2G e-invoicing from 1 Jan 2027, followed by a transitional period to 30 Jun 2030. Slovakia built the infrastructure unusually early: it was presented at the Peppol Conference Europe in Brussels on 24 Jun 2026 and recognised by the European Commission and OpenPeppol, with roughly 5,000 companies already exchanging voluntarily. Four pillars: IS EFA, Peppol, EN 16931 and e-reporting.
// Phased rollout
- 24 Jun 2026 · liveVoluntary exchange in productionNational model presented at Peppol Conference Europe; ~5,000 companies exchanging voluntarily.
- 01 Jan 2027 · upcomingMandatory B2B and B2GAll Slovak VAT taxpayers must issue and receive structured e-invoices for domestic transactions.
- 30 Jun 2030 · upcomingTransitional period endsEnd of the transitional arrangements that accompany the 2027 mandate.
// Penalties
Penalties under the VAT Act and the e-invoicing law; a soft-landing period applies at the start of the mandate.
// What you have to do
- Confirm which of your flows are in scopeB2B is phased, B2G is phased.
- Emit one of EN 16931 (structured XML) or Peppol BIS Billing 3.0Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via Peppol 5-corner (AS4) or IS EFAThis is the channel, separate from the format. Most projects underestimate it.
- Plan for the Peppol 5-Corner modelInvoice exchange and tax reporting are separate flows over the same network. Both have to work.
- Retain for 10 yearsArchive the structured original, not a rendering of it.
- Understand the exposurePenalties under the VAT Act and the e-invoicing law; a soft-landing period applies at the start of the mandate.
// Frequently asked questions
Is e-invoicing mandatory in Slovakia?
Partly. B2B e-invoicing in Slovakia is being phased in rather than switched on at once, with the next wave on 01 Jan 2027. B2G is phased. Slovakia operates a Peppol 5-Corner model.
When is the next Slovakia e-invoicing deadline?
01 Jan 2027 — Mandatory B2B and B2G. All Slovak VAT taxpayers must issue and receive structured e-invoices for domestic transactions.
What e-invoice format does Slovakia require?
EN 16931 (structured XML) or Peppol BIS Billing 3.0. Invoices are exchanged via Peppol 5-corner (AS4) or IS EFA. The format and the transmission channel are separate requirements — meeting one does not satisfy the other.
What are the penalties for non-compliance in Slovakia?
Penalties under the VAT Act and the e-invoicing law; a soft-landing period applies at the start of the mandate.