E-Invoicing in Slovakia

Public authorities must accept e-invoices via the IS EFA (Informačný Systém Elektronickej Fakturácie) platform for contracts exceeding €5,000. The platform is transitioning to a Peppol-based system by 2027. EN 16931 compliant formats are required, including UBL 2.1 and CII D16B.

Slovakia will require mandatory B2B e-invoicing from January 1, 2027 (law approved December 2025). The scope includes all VAT-registered businesses (including freelancers and sole traders) for domestic B2B transactions, with cross-border from July 2030 (ViDA). The model is a decentralized 5-corner Peppol system where exchanges occur via certified "Digital Postmen" (service providers) with real-time or near real-time reporting to tax authorities. No buyer consent is required. Invoices must be exchanged within 15 days of the tax point. The Financial Administration becomes the Slovak Peppol Authority. Pre-filled VAT returns are planned, and the system will replace VAT Control Statements and EC Sales Lists by June 2030.

Technical Requirements

Slovakia uses the Peppol network via certified providers. Required formats are EN 16931 compliant: UBL 2.1, CII D16B, and Peppol BIS 3.0. Real-time reporting to the Financial Administration is required. E-signature requirements are not specified. Invoices must be archived for 10 years.