{"id":224741,"date":"2026-10-12T09:52:19","date_gmt":"2026-10-12T07:52:19","guid":{"rendered":"https:\/\/www.asd-int.com\/?post_type=mini_blog&p=224741"},"modified":"2026-10-12T09:56:52","modified_gmt":"2026-10-12T07:56:52","slug":"slovakia-e-invoicing-in-2027-what-obligations-for-foreign-companies","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/slovakia-e-invoicing-in-2027-what-obligations-for-foreign-companies\/","title":{"rendered":"Slovakia: e-invoicing in 2027 \u2013 what obligations for foreign companies?"},"content":{"rendered":"\n

From 1 January 2027<\/strong>, 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?<\/p>\n\n\n\n

What obligations apply to foreign companies VAT-registered in Slovakia?<\/h2>\n\n\n\n

VAT registration in Slovakia alone is not sufficient to subject a foreign company to the electronic invoicing obligation.<\/strong><\/p>\n\n\n\n

From 1 January 2027 to 30 June 2030<\/strong>, 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<\/a><\/sup> 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.<\/p>\n\n\n\n

Situation<\/th>Applicable principle<\/th><\/tr>
Foreign company VAT-registered in Slovakia<\/td>Registration alone does not automatically trigger the issuance obligation.<\/td><\/tr>
Foreign supplier invoicing a Slovak company<\/td>The invoice does not automatically fall under the mandatory national scheme.<\/td><\/tr>
Slovak company invoicing a foreign customer<\/td>The obligation depends in particular on the scope of the regulation and the transaction.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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

See also:<\/strong><\/div><\/div><\/span>
Slovakia: Mandatory electronic invoicing from 2027<\/a><\/div><\/div><\/div><\/div><\/div>\n\n\n\n

Will electronic invoicing to foreign countries be possible?<\/h2>\n\n\n\n

In its first phase, the eFakt\u00fara<\/strong>2<\/a><\/sup> system is designed for the exchange of invoices3<\/a><\/sup> within Slovakia. From 2027, the obligation will apply to the domestic transactions covered by the reform.<\/p>\n\n\n\n

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

Prepare your compliance in Slovakia now<\/h3>

Discover the consequences of the Slovak reform on your VAT obligations and invoicing processes in Slovakia<\/a>.<\/p><\/div>

Check my obligations in Slovakia ><\/strong><\/div><\/a><\/div><\/div><\/div><\/div>\n\n\n\n
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ASD Group Editorial Team<\/strong>
Experts in VAT, customs, and international regulations<\/em><\/p>\n\n\n\n

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.<\/p>\n\n\n\n