Slovakia prepares for mandatory B2B and B2G E-Invoicing from January 2027

Slovakia will introduce mandatory structured e-invoicing and near-real-time reporting for domestic B2B and B2G transactions from January 1, 2027. Businesses will exchange invoices through certified providers using the Peppol network.

Slovakia is preparing for a major change to its VAT compliance framework with the introduction of mandatory electronic invoicing and digital reporting from January 1, 2027.

The new rules, introduced through Act No. 385/2025 Coll., will primarily apply to domestic B2B and B2G transactions involving Slovak VAT payers. The reform is intended to standardize invoice data, automate reporting and provide the Financial Administration with faster access to transaction information.

For transactions within scope, an electronic invoice will need to be issued in a structured electronic format compliant with the European EN 16931 standard, using an accepted syntax such as UBL 2.1 or CII. Ordinary PDFs, paper documents, scanned invoices, Word or Excel files will therefore not qualify as compliant e-invoices for these transactions.

The main obligation covers domestic B2B transactions where the supplier is a Slovak VAT payer and the customer is a domestic taxable person or non-taxable legal person. Domestic B2G transactions will also fall under the new framework.

B2C sales are excluded and will continue to be handled primarily through Slovakia’s eKasa fiscalization system. Other exclusions include certain VAT-exempt supplies, simplified invoices under Section 74 of the VAT Act, security-related transactions and cross-border transactions. Cross-border intra-EU B2B transactions are expected to enter the broader mandatory framework from July 1, 2030, in line with ViDA.

There is also no phase-in based on company size or turnover, meaning that all businesses falling within scope are expected to comply from January 1, 2027.

Slovakia will use a decentralized five-corner Peppol model rather than a centralized clearance platform. The supplier will create the structured invoice through its ERP, accounting or invoicing system and send it to a certified delivery service provider, known as a Digital Postman.

The Digital Postman will validate and transmit the invoice through the Peppol network to the customer’s service provider. At the same time, relevant tax data will be transmitted to the Slovak Financial Administration, which acts as the fifth corner of the system.

The tax authority does not need to approve the invoice before it reaches the customer. Instead, it receives structured reporting information, known as the SK Tax Data Document (SK TDD), at or near the time of invoice issuance.

Supplier-side reporting is expected to take place when the invoice is issued. Buyer-side reporting is currently foreseen within five calendar days of receipt, although a Ministry of Finance proposal from May 2026 would remove this requirement for the 2027–2030 period. The proposal was not yet final in the analysed material.

Businesses will therefore need to ensure that their ERP, accounting and invoicing systems can generate compliant structured invoices and connect to a certified Digital Postman. They should also review customer data and existing B2B and B2G processes to correctly identify transactions falling within the mandate.

Slovakia is using 2026 as a preparation and testing period. There is currently no general penalty-free grace period announced after January 1, 2027, while penalties may reach EUR 10,000 per infringement and EUR 100,000 for repeated violations.

Impact and what should businesses do?

Businesses should first identify which domestic B2B and B2G transactions will fall within the new rules. They should confirm that their systems can generate EN 16931-compliant structured invoices and establish connectivity with a certified Digital Postman. Testing should begin during 2026 to identify data or integration issues before mandatory implementation. Companies should also continue monitoring Financial Administration guidance, particularly any final changes to buyer-side reporting requirements.

For the retailers, the main implementation risk is leaving e-invoicing preparation too close to the January 2027 deadline and treating it only as a change in invoice format. For retailers and other businesses with high transaction volumes or multiple systems, the more significant challenge will be ensuring that invoice data, customer classification and B2B/B2G processes are consistently handled across ERP, accounting and e-invoicing solutions. We would therefore recommend using the voluntary period in 2026 for end-to-end testing rather than limiting preparation to technical connectivity with the Digital Postman.

This information is primarily gathered from the rules set in the Act No. 385/2025 Coll. – Amendment to the Slovak VAT Act. Source

Mirko Bjeljanin, Junior Legal Consultant at Fiscal Solutions 

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