Slovakia's e-invoicing obligation from 2027
In short
- From 1 January 2027, a Slovak VAT payer must issue e-invoices for taxable sales to businesses, organisations and public bodies established in Slovakia (B2B and B2G) [1][4].
- From the same date, every business and legal person in Slovakia must be able to receive e-invoices, VAT payer or not [1][3].
- E-invoices travel through a certified delivery service provider, which the Financial Administration calls a "digital postman" (digitálny poštár). The network is Peppol [3][5].
- Sales to consumers are not covered [4]. Cross-border sales follow from 1 July 2030 (planned) [4].
Use the checker below to see what applies to your business.
Am I obliged, and from when?
Answer the questions. The result appears below, with its source.
Answer the questions above to see your result.
- You choose your certified provider ('digital postman') on the Financial Administration portal (log in, then 'výber PDS') and then sign a contract with it. You can have only one provider for receiving, but several for sending. [1]
- On the network every Slovak business is addressed by its DIČ (tax identification number) with the scheme 0245, not by its VAT number. A body without a DIČ cannot receive e-invoices until the tax office assigns one. [1] [2]
- From 1 July 2030 the VAT control statement and EC sales list are to be abolished, and the rules are expected to extend to cross-border supplies (EU ViDA package). The invoice deadline then shortens to 10 days. [1] [2]
- 2026 is a voluntary period: you can already send and receive e-invoices through a certified provider if your customer can receive them. [1]
All possible outcomes
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No obligation
When: Where is your business established? Abroad, but registered for VAT in Slovakia without a Slovak establishment (§ 5 registration)
Until 30 June 2030 the Slovak e-invoicing rules cover only businesses established in Slovakia. A foreign company registered for VAT in Slovakia under § 5 of the VAT Act does not have to issue e-invoices and does not have to be able to receive them through a certified provider. Slovak suppliers are not obliged to e-invoice you either. The Financial Administration expects cross-border e-invoicing from 1 July 2030; check again before then. You may still join voluntarily.
Source: www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2004/222/20270101, www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat..., www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat...
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No obligation
When: Where is your business established? Abroad, not registered for VAT in Slovakia
The Slovak rules apply to Slovak VAT payers invoicing customers established in Slovakia. A business established abroad without Slovak VAT registration has no Slovak obligation to issue or receive e-invoices before 1 July 2030, when the Financial Administration expects cross-border e-invoicing to start. Your Slovak customers do not have to receive your invoices over Peppol, but many will be able to, so sending over Peppol is possible. Your own country's rules still apply.
Source: www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2004/222/20270101, www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat..., www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat...
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No obligation
When: What is your VAT and business status in Slovakia? A private individual with no business activity
The rules do not apply to private individuals without business activity. Your suppliers will keep sending your invoices as today, for example by email, post or a customer portal. If you start a business or rent out property, check again: every taxable person in Slovakia must be able to receive e-invoices from 1 January 2027.
Source: www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat..., www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat...
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Must receive e-invoices · From 1 Jan 2027
When: What is your VAT and business status in Slovakia? A legal person that is not a taxable person (for example an association, foundation, municipality or public body without business activity)
From 1 January 2027 you must be able to receive e-invoices through a certified provider (a 'digital postman') when a Slovak VAT payer supplies you, even if you never issue invoices yourself. You are identified on the network by your DIČ; if you only have an IČO, ask your tax office for a DIČ first. Choose a provider on the Financial Administration's portal and sign a contract with it.
Source: www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2004/222/20270101, www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat..., www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat...
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Must receive e-invoices · From 1 Jan 2027
When: What is your VAT and business status in Slovakia? Business without VAT registration (for example a sole proprietor, freelancer, farmer or landlord who is not a VAT payer)
You do not have to issue e-invoices: you can keep invoicing as today (paper or PDF), and a customer cannot demand an XML e-invoice from you. But from 1 January 2027 you must be able to receive e-invoices from Slovak VAT payers that supply you, for example for your phone, energy or software. For that you need a certified provider ('digital postman'); simple mailbox services exist, and the Financial Administration expects free options for low volumes. If you become a VAT payer, the issuing duty starts too.
Source: www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2004/222/20270101, www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat..., www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat...
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Must receive e-invoices · From 1 Jan 2027
When: What is your VAT and business status in Slovakia? VAT payer (platiteľ DPH, I have an IČ DPH), including VAT groups; Who do you invoice? Only private individuals (consumers)
Invoices to private individuals (B2C) are not covered: send them as today. As a VAT payer you must still be able to receive e-invoices from your Slovak suppliers through a certified provider from 1 January 2027, and you report data from e-invoices you receive through that service within 5 days (your provider does this when it delivers the invoice). If you start invoicing Slovak businesses or organisations, you must issue e-invoices to them.
Source: www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2004/222/20270101, www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat..., www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat...
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Must receive e-invoices · From 1 Jan 2027
When: What is your VAT and business status in Slovakia? VAT payer (platiteľ DPH, I have an IČ DPH), including VAT groups; Who do you invoice? Only customers outside Slovakia
Invoices to customers outside Slovakia are not covered until 1 July 2030, when the Financial Administration expects the rules to extend to cross-border supplies. You must still be able to receive e-invoices from your Slovak suppliers through a certified provider from 1 January 2027. If you start invoicing customers established in Slovakia, the issuing duty applies to those invoices.
Source: www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2004/222/20270101, www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat..., www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat...
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Must receive e-invoices · From 1 Jan 2027
When: What is your VAT and business status in Slovakia? VAT payer (platiteľ DPH, I have an IČ DPH), including VAT groups; Does any of these describe all of your sales to Slovak businesses? They are all VAT-exempt supplies (for example insurance, financial services, exempt rent, health care, education)
Supplies exempt from VAT under §§ 28 to 43 and 47 of the VAT Act (for example insurance, financial services, exempt rent of property, health care, education, exports and intra-EU supplies) do not have to be e-invoiced, and nothing is reported for them. You can still send them as e-invoices voluntarily. You must be able to receive e-invoices from 1 January 2027, and any taxable supply you make to a Slovak business must be e-invoiced.
Source: www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2004/222/20270101, www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat...
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Must receive e-invoices · From 1 Jan 2027
When: What is your VAT and business status in Slovakia? VAT payer (platiteľ DPH, I have an IČ DPH), including VAT groups; Does any of these describe all of your sales to Slovak businesses? I only issue simplified invoices: receipts up to EUR 100, or eKasa receipts up to EUR 400 including VAT
When you issue a simplified invoice (a receipt up to EUR 100, or an eKasa receipt up to EUR 400 including VAT), you do not have to issue an e-invoice for that sale. Above those amounts, a sale to a Slovak business or organisation needs an e-invoice. You must also be able to receive e-invoices from 1 January 2027.
Source: www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2004/222/20270101, www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat..., www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat...
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Must send and receive e-invoices · From 1 Jan 2027
When: Where is your business established? In Slovakia; What is your VAT and business status in Slovakia? VAT payer (platiteľ DPH, I have an IČ DPH), including VAT groups; Who do you invoice? Businesses, organisations or public bodies in Slovakia (at least some of my customers)
From 1 January 2027 you must issue e-invoices (structured XML under EN 16931; in practice Peppol BIS Billing 3.0) for your taxable supplies to businesses, organisations and public bodies in Slovakia, including invoices for advance payments, and send them through a certified provider unless the customer agrees to another channel. A PDF is no longer an invoice for these sales. The deadline stays 15 days. Your provider reports the invoice data to the Financial Administration when it sends the invoice, and you must also be able to receive e-invoices. Late, missing or wrong reports can be fined up to EUR 10,000, and up to EUR 100,000 if repeated. Keep e-invoices for 10 years.
Source: www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2004/222/20270101, www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2025/385/20260101, www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat..., www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat...
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Must send and receive e-invoices · From 1 Jan 2027
In all other cases
A Slovak VAT payer must issue e-invoices for taxable domestic supplies to Slovak businesses and organisations from 1 January 2027, send them through a certified provider, and be able to receive e-invoices. Every other Slovak business and legal person must be able to receive them from the same date.
Source: www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2004/222/20270101, www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat..., www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikat...
Rules checked on 9 Oct 2026
What is the law?
The rules are in the VAT Act (No. 222/2004), as amended by Act 385/2025 [1][2]. The amendment has been valid since 1 January 2026, and the e-invoicing duty takes effect on 1 January 2027 [3]. Until 30 June 2030, a transitional section (§ 85o) sets the domestic rules [1]. 2026 is a voluntary year: you can already send e-invoices through a certified provider if your customer can receive them [4].
Who must issue e-invoices?
A VAT payer registered in Slovakia (under § 4, § 4b or § 4c of the VAT Act) must issue an e-invoice when it [1]:
- supplies goods or services with the place of supply in Slovakia, or receives an advance payment for them, and
- the customer is a taxable person established in Slovakia, or a Slovak legal person that is not a taxable person (for example a municipality or an association).
The customer's consent is not needed to issue an e-invoice. Sending it another way than through a certified provider (for example by email) needs the customer's consent [1].
- sales to private individuals (B2C);
- supplies exempt from VAT under §§ 28 to 43 and 47 (for example insurance, financial services, exempt rent, intra-EU supplies, exports);
- sales where you issue a simplified invoice: a receipt up to EUR 100, or an eKasa receipt up to EUR 400 including VAT;
- supplies between members of the same VAT group;
- businesses that are not VAT payers. They can keep invoicing on paper or PDF, and a customer cannot demand an XML e-invoice from them.
You must not issue an e-invoice to the Slovak Information Service or Military Intelligence, or for a classified supply [1].
Who must receive e-invoices?
Anyone who buys goods or services in Slovakia that must be e-invoiced must be able to receive the e-invoice through a certified provider [1]. In practice that is every legal person and every taxable person in Slovakia [3][4][6]:
- limited companies, joint-stock companies and other companies;
- sole proprietors (živnostníci) and liberal professions, such as lawyers, notaries, architects and artists;
- self-employed farmers and people who rent out property;
- associations, foundations, municipalities and public bodies.
You are identified on the network by your DIČ (tax identification number). If you only have an IČO, ask the tax office for a DIČ first [4]. See the Peppol ID lookup for how DIČ, IČO and IČ DPH relate.
What changes for a VAT payer?
| Topic | Rule from 1 Jan 2027 |
|---|---|
| Format | XML under EN 16931 (UBL 2.1 or CII); through the network, Peppol BIS Billing 3.0 [1][4] |
| Channel | A certified provider, or another channel if the customer agrees [1] |
| Deadline | 15 days from the supply or the advance payment; a monthly summary e-invoice is allowed [1] |
| Reporting | Invoice data goes to the Financial Administration through your provider when the invoice is sent; as a VAT-payer buyer, within 5 days of receipt [1] |
| Storage | Keep the e-invoice for 10 years, in XML [1][4] |
| Leasing and rent | A payment schedule no longer counts as an invoice; one e-invoice per period [4] |
Fines
The tax office can fine a VAT payer up to EUR 10,000 for invoice data it did not report, reported late or reported wrongly, and up to EUR 100,000 if this is repeated [1]. There is no fine for an obvious mistake that is corrected, or when a proven technical failure at the certified provider caused the delay and the data was sent as soon as it was fixed [1]. Not issuing a required e-invoice is an offence under the Tax Procedure Code (563/2009) [5].
What happens in 2030?
From 1 July 2030, the Financial Administration expects the obligation to extend to cross-border supplies, in line with the EU's VAT in the Digital Age (ViDA) package. The VAT control statement and the EC sales list are to be abolished [4][5], and the invoice deadline shortens to 10 days [5].
What to do now
- Check with your accounting or invoicing software whether it will send and receive e-invoices, and through which provider [5].
- Choose a certified provider. See the list of certified providers and prices.
- Select that provider on the Financial Administration portal, then sign a contract with it [4].
- Test sending and receiving before January [3].
Running a small business? Read the guide for sole proprietors. Selling to Slovakia from abroad? See foreign companies.
Information, not legal or tax advice. The official texts are in Slovak; translations are ours. Checked on 9 October 2026.
Key dates: Slovakia
- in 65 days E-invoices required between businesses and to the public sector [1]
Countdowns as of 28 Oct 2026. This page is updated every day.
Sources
- VAT Act 222/2004 as in force from 1 Jan 2027: § 71(5), § 76a, § 85o (Slov-Lex, Slovak) (checked on )
- Act 385/2025 Coll. amending the VAT Act (Slov-Lex, Slovak) (checked on )
- Financial Administration: eInvoicing (English page) (checked on )
- Financial Directorate: FAQ on eFaktúra 9/DPH/2025/IM, version of 8 Oct 2026 (Slovak) (checked on )
- Financial Administration: mandatory e-invoicing from 1 Jan 2027, step by step (manual, 26 Aug 2026, Slovak) (checked on )
- Financial Administration: eFaktúra (Slovak page, with the documents and the register) (checked on )
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