Slovakia E-Invoicing

Key compliance facts

About Slovakia E-Invoicing

On 19 December 2025, Slovakia adopted Law No. 385/2025 Z.z. amending the VAT Act, Tax Code and the Act on Guaranteed Electronic Invoicing. The reform introduces mandatory structured B2B e-invoicing and digital reporting from 1 January 2027 under a Peppol-based decentralised 5-corner model. Certified service providers — known as 'Digital Postmen' (Digitálny poštár) — act as intermediaries between businesses and the tax authority. Invoices must be issued in EN 16931-compliant XML (UBL 2.1 or UN/CEFACT CII D16B). B2G e-invoicing via the IS EFA national platform has been in force since 2019. Non-VAT payers and VAT-exempt transactions are largely exempt. The list of accredited Digital Postmen is expected to be released during 2026 alongside voluntary testing.

Implementation Phases

1. ✓

   B2G via IS EFA

   2019

   Public-sector suppliers required to use the IS EFA national platform.

2. ◉

   Voluntary testing

   2026

   Accreditation of Digital Postman providers; voluntary pilot phase.

3. ○

   B2B mandate

   Jan 1, 2027

   Mandatory structured B2B e-invoicing and digital reporting via Peppol.

Key Compliance Facts

• Law No. 385/2025 Z.z. published 19 Dec 2025; aligned with EU ViDA
• Decentralised 5-corner Peppol model with 'Digital Postman' intermediaries
• B2G platform: IS EFA (Informačný systém elektronickej fakturácie)
• Format: EN 16931 (UBL 2.1 / CII D16B)
• Non-VAT payers and VAT-exempt transactions largely exempt
• Archive retention 10 years

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