E-invoicing in Slovakia 2027: what you need to do

1. VAT payers will have to issue and receive invoices for domestic supplies of goods and services in the prescribed electronic format.
2. The obligation comes from an amendment to the VAT Act published as 385/2025 Coll., effective from 1 Jan 2027.
3. An electronic invoice is not a PDF. It is a structured XML file following the European standard EN 16931 (in UBL or CII format), which accounting software can process on its own.
4. Invoices will not be sent by email. They go through a certified delivery service provider, which the tax authority calls a “Digital Postman” (Digitálny poštár).
5. The recipient's consent to receive an electronic invoice is not required.
6. The deadline for issuing an invoice stays the same: 15 days from the supply of goods or services.
7. When the invoice is issued, its data is reported to the Financial Administration through the Digital Postman. For a received invoice, the reporting deadline is 5 days. The Digital Postman is meant to do the reporting automatically.
8. The control statement and the recapitulative statement are abolished, but only from 1 Jul 2030.

Source: Financial Administration of the Slovak Republic – eInvoice FAQ (version of 26 Aug 2026, Slovak)

• VAT payers must issue e-invoices (companies, non-profits, state institutions and sole traders) for domestic supplies.
• Every legal entity and every taxable person (business) must be able to receive e-invoices, including non-VAT payers: sole traders, lawyers, notaries, architects, self-employed farmers and landlords.
• A non-VAT payer does not have to issue e-invoices. But it must be able to receive them if a VAT payer is required to issue one.
• Consumers are not affected. The obligation applies to invoices between businesses (B2B) and between businesses and public administration (B2G).
• Foreign trade: for now, the system only covers invoice exchange within Slovakia. Cross-border invoices are planned from 2030.
• Exceptions: a VAT payer does not have to issue an e-invoice if it issued a simplified invoice (a document up to €100, or an eKasa receipt up to €400), or for supplies exempt from VAT under sections 28 to 42 of the VAT Act.
• Classified supplies and deliveries to the state's security forces are invoiced differently.

Source: Financial Administration of the Slovak Republic – eInvoice FAQ (version of 26 Aug 2026, Slovak)

1. Ask your accounting software vendor whether its program can issue an e-invoice and connect to the Peppol network.
2. Choose a Digital Postman from the list of certified providers published by the Financial Administration. You choose it yourself, even if you only receive invoices.
3. Test it in 2026. The transition period runs from 1 Jan 2026 to 31 Dec 2026, and during it you can try the system voluntarily.
4. A small company does not need an expensive system. If you issue or receive only a few dozen invoices, the authority says that, for example, an account in the Digital Postman's app is enough. You download the invoices there or make them available to your accountant.
5. If you have your own or older systems, connecting them can take several days to several weeks.
6. Retention: you do not need to keep the e-invoice stored as a PDF as well. It is enough that you can show it in readable form within a reasonable time on request.

Source: Financial Administration of the Slovak Republic – eInvoice FAQ (version of 26 Aug 2026, Slovak), Financial Administration of the Slovak Republic – choosing a certified Digital Postman (Slovak)

If you do not report invoice data to the Financial Administration, report it incorrectly or report it late, you may face a fine of up to €10,000, and up to €100,000 for repeated breaches. You will not be fined for an obvious mistake that you correct immediately, or if your Digital Postman demonstrably failed and the data was reported right after the fault was fixed.

Source: Financial Administration of the Slovak Republic – eInvoice FAQ (version of 26 Aug 2026, Slovak)

Source: Financial Administration of the Slovak Republic – eInvoice (Slovak), Financial Administration of the Slovak Republic – eInvoice FAQ (version of 14 Sep 2026, Slovak)