What is changing?
Mandatory e-invoicing applies to invoices between businesses (B2B) and to public authorities (B2G).
Invoices are no longer sent by email as a PDF. They are sent as structured data through the international Peppol network.
Selected invoice data is automatically reported to the Slovak Financial Administration (Finančná správa).
Is a PDF invoice sent by email an e-invoice?
No. From 2027, a PDF is no longer accepted as an e-invoice in B2B.
An e-invoice is a structured file (XML based on the European standard EN 16931, in the Peppol BIS 3.0 format) that your client's system can process automatically.
You can still use PDFs for your own records, for archiving, and for customers who are not businesses.
Who does it apply to?
Issuing e-invoices: VAT payers, for domestic B2B and B2G transactions.
Receiving e-invoices: practically every business and legal entity, including non-VAT payers.
Invoices for end customers (B2C) are not affected.
When does it start?
Mandatory from 1 January 2027.
You can start using e-invoices voluntarily before that date.
Your client's consent to electronic invoicing is no longer required.
Does it apply to advance invoices?
Yes. It also covers invoices for payments received in advance.
Is the VAT control statement being cancelled?
Not yet. It is planned to be cancelled from 1 July 2030.
Until then, you submit it as you do today.
What about invoices to other countries?
The Slovak obligation covers domestic transactions only - invoices between businesses in Slovakia.
Invoices for clients in other countries are issued the same way as before.
Didn't find what you were looking for? Contact our support team, and we'll sort it out for you.