From 1 January 2027, Slovakia will introduce mandatory electronic invoicing for certain domestic business-to-business (B2B) transactions and transactions with the public sector (B2G). But will all foreign companies be affected?

What obligations apply to foreign companies VAT-registered in Slovakia?

VAT registration in Slovakia alone is not sufficient to subject a foreign company to the electronic invoicing obligation.

From 1 January 2027 to 30 June 2030, the issuance obligation will apply to companies established in Slovakia and certain domestic transactions. A foreign company registered under Article 5 of the Slovak VAT Act1 will therefore not be required, solely by reason of its registration, to issue electronic invoices or to arrange for their receipt via an approved platform.

SituationApplicable principle
Foreign company VAT-registered in SlovakiaRegistration alone does not automatically trigger the issuance obligation.
Foreign supplier invoicing a Slovak companyThe invoice does not automatically fall under the mandatory national scheme.
Slovak company invoicing a foreign customerThe obligation depends in particular on the scope of the regulation and the transaction.

During this transitional period, the reform will therefore mainly concern domestic transactions carried out in Slovakia. Cross-border exchanges will be addressed in a later stage of the European VAT digitalisation process.

See also:

Will electronic invoicing to foreign countries be possible?

In its first phase, the eFaktúra2 system is designed for the exchange of invoices3 within Slovakia. From 2027, the obligation will apply to the domestic transactions covered by the reform.

For invoices exchanged between companies established in different European Union countries (cross-border electronic invoicing), an evolution is planned under ViDA (VAT in the Digital Age), the European initiative to modernise VAT. According to the current timetable, this stage is due to take effect from 2030.

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ASD Group Editorial Team
Experts in VAT, customs, and international regulations

The ASD Group team is a collective of specialized experts. They create and manage blog articles and news updates across our sites, focusing on VAT, international taxes, customs operations, social regulations, and international trade. With a clear and educational approach, the team makes complex and technical subjects easily understandable and relevant for businesses.

Sources:

  1. https://www.slov-lex.sk/ezbierky-fe/pravne-predpisy/SK/ZZ/2004/222/?ucinnost=01.01.2027 (in Slovak) ↩︎
  2. https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/e-faktura (in Slovak) ↩︎
  3. https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/vyhotovovanie-faktur (in Slovak) ↩︎