E-invoicing in Slovakia

Achieving compliance in Slovakia: An overview with mySupply

Slovakia is rolling out one of Eastern Europe’s most modern reforms for digital invoicing. The new system requires businesses to exchange structured e-invoices and perform near real-time e-reporting to the tax authorities (Financial Directorate).

Where the country previously relied on manual ‚Control Statements,‘ Slovakia is now transitioning to a 5-corner Peppol model. In this setup, the authorities act as the central Peppol Authority, while the actual exchange of invoices is handled by approved access points – the so-called ‚Digital Postmen.‘ With this model, data is validated and reported automatically, minimizing manual intervention and ensuring full transparency.

Legislation

On December 9, 2025, the Slovakian Parliament passed the final legislation making B2B e-invoicing and e-reporting mandatory as of January 1, 2027. The reform is closely linked to the EU’s VAT in the Digital Age (ViDA) initiative, meaning that Slovakian requirements will be harmonized with common European standards for cross-border trade starting in 2030.

A central part of the legislation is the requirement that invoices must be sent and received in a structured format that enables automated processing. To ensure a secure infrastructure, the government is working with approved service providers (Access Points) to handle transmission and ensure documentation of invoice integrity. These Access Points must be government-approved to exchange e-invoices for Slovakian companies. mySupply is part of this certification process, with the ultimate goal being full certification.

The new rules apply to all VAT-registered businesses in Slovakia (resident taxpayers). The mandate is divided into two tracks:

• E-invoicing: Covers all domestic B2B and B2G transactions. Invoices must be exchanged as structured data (Peppol BIS 3.0) via an approved Digital Postman.

• E-reporting: Covers near real-time reporting of invoice data to the tax authorities. From 2030, this will be expanded to include intra-community B2B transactions (exports/imports within the EU) in accordance with ViDA requirements.

Implementation Timeline

The Slovakian rollout is taking place in stages to ensure that businesses have sufficient time to integrate their systems with the new Peppol infrastructure.

Date	Legislation	Permitted Invoice Formats
2026	Voluntary testing phase for all businesses.	Peppol BIS 3.0 / EN 16931
January 1, 2027	B2B & B2G mandatory for all domestic transactions as well as e-reporting.	Peppol BIS 3.0 / EN 16931
June 1, 2030	Domestic ‚Control Statements‘ and ESL lists will be finally abolished.	Peppol BIS 3.0 / EN 16931
July 1, 2030	ViDA implementation: Mandatory intra-EU B2B e-invoicing and e-reporting.	Peppol BIS 3.0 / EN 16931

All formats must be EN16931-compliant.

Archiving Requirement

There is a 10-year archiving requirement in Slovakia (20 years for invoices related to real estate).

Invoices must be stored in their original, structured format.

By using a certified Peppol provider (Digital Postman) approved by the Slovakian government, the origin and content of the document are automatically ensured. This means that additional digital signatures are not required, as long as the exchange takes place through the approved infrastructure.

VAX360 ensures your e-invoicing compliance in Slovakia

We handle the mandatory Peppol formats, ensure full integration with the Slovakian authorities, and automate everything from invoice exchange to real-time reporting. With our solution, you will be prepared for both the 2027 mandate and the upcoming ViDA requirements in 2030.

Would you like to hear more about how we can assist your business with the Slovakian reform? Contact us today for more information: info@mysupply.dk