When:
From 1 January 2027 Slovakia will require all local VAT payers to use the mandatory electronic invoicing (the “e-invoicing”). The e-invoicing will initially apply to B2B and B2Gdomestic transactions (local sales, purchases).
From 1 July 2030 the e-invoicing will be extended to cross border EU transactions (intra-community deliveries) replacing the current VAT reporting methods, i.e. EC Sales List and VAT Control Statement will be cancelled.
Who:
The obligation will apply to all VAT payers except of foreign VAT payers not based in Slovakia, for which such obligation arises on 1 July 2030.
Current Status:
Slovakia is currently in the preparatory phase. Voluntarily testing period of e-invoicing shall begin during the 1st quarter of 2026.
Invoices will be issued exclusively in electronic form and reported to financial authorities in real time. They will be exchanged in unified XML structure aligned with European standard EN 16931 routed through certified service provider, so called “Digital Postment” via PEPPOL BiS 3.0.
We will monitor the process of e-invoicing implementation and keep you informed.
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