On 1 January 2027 e-invoicing becomes mandatory in Slovakia: domestic VAT payers will issue only structured invoices to business customers and the public sector, delivered over the Peppol network. The tax administration has been fine-tuning its material in recent days — the list of certified delivery service providers was updated on 16 October, the Slovak rules for Peppol BIS on 14 October. What applies from January and who it affects in Germany.
As of 16 October 2026. Based on Act No. 385/2025 Coll. amending the Slovak VAT Act (passed on 9 December 2025) and the official questions and answers of the Slovak Financial Administration (version of 15 September 2026).
Who has to comply from January
Issuing applies to VAT payers established in Slovakia (registered office or establishment) when they supply goods or services in Slovakia to a business or a legal person — that is, B2B and B2G. Exempt supplies and simplified invoices up to €100 or cash-register receipts are excluded. The recipient’s consent is not required.
Receiving applies to practically everyone doing business in Slovakia: companies, sole traders, freelancers, farmers and landlords — even without VAT registration. To receive, you sign up with a certified delivery service provider, known in Slovakia as a Digitálny poštár (“digital postman”).
| From | What applies |
|---|---|
| 2026 | Transition year: e-invoices via delivery services are voluntary, if both sides are connected |
| 1 January 2027 | Mandatory issuing and receiving for domestic supplies (B2B and B2G) |
| 1 July 2030 | Invoice data flows to the tax administration in near real time, the control statement and EC sales list are dropped; cross-border e-invoices are planned for 2030 under ViDA |
How Slovak e-invoicing works
- Format: an XML file under EN 16931 in UBL or CII. According to the tax administration, a PDF invoice is merely an image document and not an e-invoice.
- Channel: the Peppol network with Peppol BIS and Slovak additional rules. The tax administration is also the national Peppol authority and receives the invoice data — the “fifth corner”.
- Deadlines: the invoice still has to be issued within 15 days of the supply; after receipt there are five days to report its data. The delivery service does both if you send and receive through it.
- Penalties: according to the tax administration, up to €10,000 for missing, wrong or late reporting, up to €100,000 for repeated breaches. An obvious error corrected at once goes unpunished.
- Corrections: for now the tax administration recommends a credit note plus a new invoice. It is preparing type 384 for corrected invoices with OpenPeppol — “similar to Germany”.
What this means for businesses in Germany
- You supply Slovakia from Germany without being registered there: you invoice under German law, to EU business customers with an invoice under EN 16931. The Slovak obligation only covers supplies within Slovakia.
- You are only VAT-registered in Slovakia (under § 5 of the Slovak act, with no registered office or establishment there): the tax administration states that from 1 January 2027 to 30 June 2030 you neither have to issue nor receive via a delivery service.
- You have a branch or subsidiary in Slovakia: then the obligation applies from January. Time to choose a delivery service and connect your accounting — the tax administration publishes the list of certified providers.
- You buy in Slovakia: your suppliers keep invoicing cross-border as before; the Peppol obligation concerns their domestic customers.
Slovakia is one of several countries switching at the turn of the year: in Germany, the issuing obligation starts for businesses above €800,000 prior-year turnover (Germany’s e-invoicing obligation in 2027), Poland closes the last KSeF gap (KSeF for everyone from 2027). For the overview by country, see E-invoicing mandates in Europe.
Frequently asked questions
When does mandatory e-invoicing start in Slovakia?
On 1 January 2027 for domestic supplies between businesses and to the public sector. 2026 is a voluntary transition year.
As a German supplier, do I have to send invoices to Slovak customers via Peppol?
No, as long as you have no establishment in Slovakia. Cross-border invoices are not covered; even a mere VAT registration there does not trigger the obligation until mid-2030.
What is a “Digitálny poštár”?
That is what the Slovak tax administration calls certified delivery service providers in the Peppol network. E-invoices are sent and received through them, and they report the invoice data to the tax administration.
Is a ZUGFeRD invoice enough for Slovakia?
Not for domestic supplies in Slovakia: pure XML delivered via a delivery service is required. E-Rechnung Pro creates ZUGFeRD and Factur-X and is not connected to Peppol.
In short
- Slovak e-invoicing obligation for domestic B2B and B2G supplies from 1 January 2027, Act No. 385/2025 Coll.
- XML under EN 16931, delivered via certified Peppol services; the tax administration receives the data.
- Every business has to be able to receive, even without VAT registration.
- Only foreign VAT-registered businesses without an establishment are exempt until 30 June 2030; German supplies to Slovakia stay as they are.
Receiving invoices from abroad? Check incoming ZUGFeRD, Factur-X and XRechnung files free of charge, without signing up.
E-Rechnung Pro creates and validates documents against EN 16931:2017 — the version ZUGFeRD 2.x and Factur-X are built on today. We are following the EN 16931-1:2026 revision and will support it as the formats adopt it.