From 1 January 2027, Slovakia will introduce mandatory electronic invoicing for domestic B2B transactions. This reform is part of the digitalisation of tax administration and represents a step towards harmonisation of electronic invoicing at European level.
What changes with electronic invoicing?
Paper invoices will be progressively replaced by structured electronic invoices, for example in XML format, enabling automated processing without manual data entry.
Invoice transmission must be carried out via a certified provider, known as a “digital postman”. This provider ensures secure delivery and automatic transmission of data to the Slovak tax administration.
Who is affected by this obligation?
The issuance of electronic invoices will be mandatory for VAT-registered persons established in Slovakia for their domestic operations.
The receipt of electronic invoices will be mandatory for all VAT-registered persons in Slovakia, including entrepreneurs, self-employed individuals, liberal professions, farmers, and landlords. Even in the absence of an issuance obligation, it will be necessary to be able to receive e-invoices.
What are the penalties for non-compliance?
Failure to comply with the obligations (delays, errors, or failure to transmit) may result in financial penalties. Fines can reach up to EUR 10,000, and up to EUR 100,000 in cases of repeated breaches.
What are the benefits of electronic invoicing?
Electronic invoicing offers many advantages for businesses, in terms of efficiency, security, and compliance.
- automation of processes and reduction of manual tasks;
- reduction of errors;
- securing data exchanges;
- compatibility with European standards.
What is the implementation timeline?
The rollout of electronic invoicing in Slovakia follows a phased timeline, allowing businesses to anticipate the changes.
- May 2026: voluntary electronic invoicing phase;
- January 2027: obligation comes into force.
It is recommended to start preparing for this change now, in particular by adapting your systems and internal processes.
How to manage your electronic invoicing obligations in Slovakia?
ASD Group supports companies with their international tax and regulatory obligations, including in Slovakia.
Our experts help you anticipate developments related to electronic invoicing, secure your procedures, and ensure compliance.
With our support, you benefit from personalised follow-up for implementing your solutions and managing your local obligations.
Need support in Slovakia?
Speak with our specialists.
Noémie Almot
Community Manager & Copywriter
Noémie is a specialised content writer at ASD Group. She creates and manages blog articles as well as news updates on our websites, with a focus on VAT, international taxes, customs operations, social regulations, and international trade. With her clear and educational writing style, she makes complex and technical topics easily understandable and relevant for businesses.
