From 1 January 2027, an amendment to the VAT Act introduces mandatory electronic invoicing. The change will affect all domestic VAT payers – and partly also non-VAT payers. The time to prepare is not unlimited, so it pays to start now.
Who must issue and who must receive e-invoices
From 1 January 2027, domestic VAT payers will be obliged to issue e-invoices when supplying goods or services with the place of supply in Slovakia to another business (B2B) and to public administration entities (B2G). The obligation also applies to payments received before the supply itself.
From the same date, all domestic VAT payers must be able to receive e-invoices. Note, however, that the change will also affect non-VAT payers. If a supplier who is a VAT payer issues you an e-invoice, you must be able to receive it.
From 1 July 2030, the obligation to issue e-invoices will be extended to cross-border transactions, in which case the obligation to issue e-invoices will also apply to non-VAT payers.
What an e-invoice is and how it is delivered
An e-invoice is not a PDF sent by e-mail. It is a structured XML file in accordance with the European standard EN 16931, which is delivered via the Peppol network through a certified delivery service provider. The invoice is therefore processed not by a person but by a system – and that is precisely why it must have a precisely defined format and delivery route.
What to do now
• Check whether the obligation applies to your company.
• Check whether your invoicing or accounting software supports e-invoicing via the Peppol network.
• Choose a certified delivery service provider.
• Take advantage of the voluntary phase, available already from 2026, and test the system without risk.
• Set up internal processes and train the employees who work with invoices.
Do not put off your preparation. Breaches of the obligations may result in penalties of up to EUR 10,000, and in the case of repeated breaches up to EUR 100,000.
Need advice?
At HALADA & PARTNERS s.r.o., we will be happy to help you assess which obligations apply to your company and will guide you, for example, through proper preparation for e-invoicing.
