Slovakia Launches Public Consultation on Mandatory E-Invoicing (Effective 2027)

On July 30, 2025, the Slovak Ministry of Finance published draft legislation amending the VAT Act (Act No. 222/2004 Coll.), launching a public consultation on the introduction of structured electronic invoicing and real-time reporting. The consultation is open until August 19, 2025, after which the proposal will move to the legislative process.

Alignment with EU VAT in the Digital Age (ViDA)

The reform aligns with the EU Directive 2025/516 on VAT in the Digital Age, which aims to modernize VAT administration across Member States, reduce fraud, and harmonize reporting obligations. Slovakia’s proposal follows the same direction as other EU countries, gradually replacing existing VAT statements with real-time transaction reporting.

Key Milestones in Slovakia’s Implementation

• January 1, 2026
  • Amendments to VAT registration rules, including the introduction of group VAT registration ex officio, designed to curb tax evasion.
• January 1, 2027
  • Domestic VAT-registered taxpayers will be required to issue, receive, and archive invoices exclusively in structured electronic format compliant with EN 16931.
  • Real-time (or near real-time) reporting of domestic invoice data to the Slovak Financial Administration will become mandatory.
    Invoices must be exchanged via certified delivery services, which will validate invoice formats, ensure integrity and authenticity, timestamp transmissions, and automatically handle reporting obligations.
• July 1, 2030
  • The e-invoicing and e-reporting obligation will extend to cross-border transactions involving both Slovak and foreign VAT taxpayers.
  • The system will replace existing VAT control statements and EC Sales Lists, fully integrating with the EU-wide ViDA framework.

Scope of the Mandate

Under the draft law, an electronic invoice is defined as any document or notification that complies with the requirements of the VAT Act and is issued, sent, received, and processed in an automated and structured electronic format based on the European EN 16931 standard.

The draft law covers B2B and B2G transactions, while B2C transactions remain excluded at this stage. Non-compliance will expose taxpayers to financial penalties. The system is expected to be built around a decentralized five-corner Peppol model, relying on certified service providers.

Practical Implications for Businesses & Next Steps

• Businesses operating in Slovakia must prepare for a phased transition toward structured e-invoicing.
• IT and accounting systems will need to integrate with certified service providers capable of meeting EU standards.
• The abolition of current reporting obligations (VAT control statement, EC Sales List) will simplify compliance in the long run, but only after 2030.

To ensure transparency and standardization, the Financial Directorate will maintain a public register of certified delivery service providers and recognized European delivery standards. This register will help businesses select compliant intermediaries for invoice exchange and reporting.

Before going into force, the draft law will pass through parliamentary approval, presidential signature, and publication. Given Slovakia’s timeline, companies have roughly 18 months to prepare for domestic e-invoicing, and five years before the cross-border mandate becomes effective.

There’s more you should know about e-invoicing in Slovakia – learn more about the new and upcoming regulations.