PEPPOL IN EUROPE
E-invoicing in Slovakia
In Slovakia, there is currently no e-invoicing obligation for B2B or B2G transactions, but a draft VAT Amendment Bill introduced on August 11, 2025, sets out the legal framework for a mandatory system from January 1, 2027. In 2014, an e-reporting system was introduced in Slovakia, enabling the submission of VAT verification reports (kontrolný výkaz) in XML format.
In B2G relations, public entities must be able to handle the receipt of e-invoices when the supplier decides to send them in this way. As part of the test phase, effective since June 1, 2022, all suppliers have been able to issue electronic invoices for public authorities, and only certain B2G transactions in excess of EUR 5,000 will be mandated to use e-invoicing via the new government IS EFA interface.
The Slovak government has confirmed plans to implement a Continuous Transaction Controls system for domestic B2B and B2G transactions, becoming mandatory on January 1, 2027, following publication of the draft VAT Amendment Bill in August 2025.
The implementation of e-invoicing and reporting will happen in three phases:
- January 2027: Businesses will be required to issue, receive, and store structured e-invoices for domestic B2B and B2G transactions in compliance with the EU EN16931 standard, using a Peppol-compliant format.
- January 2027: Real-time reporting of domestic transactions to tax authorities via the IS EFA platform will also be mandatory.
- July 2030: A ViDA-based e-invoicing and reporting requirements for intra-community B2B transactions will come into effect.
For the submission of invoices, IS EFA supports two main methods:
- Automatic upload directly from the ERP system of the taxpayer (large and medium-sized companies
- Manual upload in the EFA user application (small companies subject to VAT)
The current e-invoice format is XML (UBL 2.1), but from 2027 the mandatory system will require a Peppol-compliant EN 16931 format.
For foreign suppliers to Slovakian public authorities, a separate procedure for e-invoicing applies. They have to send an email with the invoice attached to an official government email address (zahránská-invoice@einvoice.mfsr.sk). The attached invoice will be checked and entered into the system manually; the email body will be ignored.
In addition, to combat tax fraud, since January 2022, the Slovakian financial administration has been publishing a list of all bank account numbers officially registered by companies (the “white list”). This list is updated daily. Any payment to settle an invoice must be made to a bank account contained in the list. If an unregistered account is used, the invoice issuer’s VAT obligation will become applicable to the invoice recipient as well. The list of registered bank accounts can be checked on the Internet. Likewise, it is possible to download it as a flat file, which can be used to automate the validation process.
