Slovakia Approves Mandatory E-Invoicing by 2027
Slovakia is moving ahead with the implementation of the EU's VAT in the Digital Age (ViDA) reform through a bill amending the VAT Act and related legislation (LP/2025/396). The bill transposes Articles 1 and 5 of Council Directive (EU) 2025/516 and introduces mandatory electronic invoicing and real-time reporting to the Slovak tax authorities. Similarly, the approved regulation includes the abolishment of ESL returns and VAT Control Statements as of 1 July 2030, and mandatory ex officio VAT grouping regime as of 1 January 2026.
Find here the bill, approved by government resolution N. 462/2025 on 24 September 2025. The law is pending signature by the President, and be published in the official Collection of Laws to become binding.
E-invoicing and E-reporting Mandate in Slovakia
1. Mandatory Electronic Invoicing
- From 1 January 2027, all domestic VAT-registered businesses must issue and receive invoices in a standardised electronic format for domestic transactions.
- From 1 July 2030, this obligation extends to foreign VAT-registered businesses and applies to cross-border intra-EU transactions.
2. Real-Time Invoice Data Reporting
- Starting 1 January 2027, taxpayers will be required to report data from e-invoices for domestic transactions to the Slovak tax authorities.
- From 1 July 2030, the obligation expands to cross-border intra-EU transactions, in line with Article 5 of Directive 2025/516.
3. Abolition of Current Reporting Requirements
From 1 July 2030, the ESL return (Súhrnný výkaz) and VAT control statement will no longer be required.
The parliamentary approval follows a consultation process on the draft law, which remained open for consultation until 19 August 2025. The full text of the law can be accessed here: Draft Law No. LP/2025/396
Slovakia Sets the Stage for B2B E-Invoicing with Peppol-Based Infrastructure
During Q1 2025, Slovakia’s Financial Administration (FS) officially launched a national project aimed at rolling out mandatory electronic invoicing in the B2B sector. On 21 March, the FS announced the plan to leverage a decentralized infrastructure through the Peppol network, a secure, pan-European framework supported by nearly 20 EU countries. This approach enables multiple certified providers to participate, reducing the risk of single-point failures and fostering a competitive market for invoice delivery services.
Key transformations include:
- A mandatory, standardized XML format for invoice exchange.
- Elimination of the need for customer consent on invoice delivery methods.
- Enhanced security through certified channels, replacing PDF invoices sent via vulnerable email systems.
Additionally, Slovakian businesses developing accounting or invoicing software will be eligible to become Peppol-certified providers, broadening opportunities and driving innovation.
The initiative aims to streamline invoice processing, cut costs, and improve data quality, while ensuring a scalable and secure digital future for Slovakian businesses. Find the official announcement here.
B2B E-invoicing Proposal in Slovakia
- Mandatory E-Invoicing: Taxpayers must issue and receive invoices in a prescribed electronic format, aligned with the European standard for electronic invoicing. These invoices must enable automatic processing, ensuring uniformity and reducing errors.
- Real-Time Reporting: Invoice data from issued and received e-invoices will need to be reported to the Slovak financial administration in real time, streamlining tax compliance and enhancing transparency.
- Alignment with EU Directives: The proposal is designed to comply with the VAT in the Digital Age (VIDA) initiative and Directive 2014/55/EU, setting a foundation for seamless cross-border transaction reporting within the EU by 2030.
Why Implementing E-Invoicing?
By digitalizing invoicing processes, the government aims to reduce tax fraud, improve tax collection efficiency, and minimize the VAT gap. Additionally, e-invoicing can be beneficial for businesses as it allows to simplify business processes, reduce manual intervention, and enhance the quality and reliability of transactions.
