Slovakia introduces mandatory e-invoicing on 1 January 2027. According to the European Commission, VAT payers established in Slovakia must then issue structured e-invoices for domestic B2B transactions and report their data to the Financial Administration in real time, over the Peppol network. Voluntary use in Peppol BIS Billing 3.0 began in June 2026.
This page summarises the European Commission's country sheet for Slovakia, checked on 5 November 2026. It is not tax advice; your daňový poradca can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Accept EN 16931 e-invoices | Central and sub-central authorities | 1 August 2019 | in force (Act No. 215/2019) | European Commission | |
| Issue e-invoices for domestic B2B sales and report their data in real time | VAT payers established in Slovakia | 1 January 2027 | Peppol, five- or six-corner model | enacted by amendment of the VAT Act, per the Commission | European Commission |
| Receive e-invoices | Taxable persons as customers | 1 January 2027 | Peppol | as above | European Commission |
| Report e-invoice data for intra-EU B2B sales | VAT payers | 1 July 2030 | under the EU's VAT in the Digital Age rules | EU law | European Commission |
There is no B2C obligation. The Commission's summary still says Slovakia "intends" to introduce the B2B mandate, while its legislation section describes the VAT Act amendment and the 2027 start as settled. Klarbon has not confirmed the amendment from a Slovak official source, so check the Financial Administration before relying on the date.
How will it work?
Slovakia builds on Peppol with a five-corner, possibly six-corner, model: the supplier's and buyer's Peppol providers exchange the invoice and also pass its data to the Financial Administration of the Slovak Republic. From 1 July 2030, the tax authority will collect data from issued and received e-invoices, whether sent over Peppol or other channels. This replaces IS EFA, the central system earlier planned for public-sector invoices (European Commission).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| Peppol BIS Billing 3.0 | domestic B2B e-invoices from 2027 | the preferred format |
| Other EN 16931 syntaxes, such as UBL 2.1 or CII | e-invoices | a national CIUS is not yet in place |
What can Klarbon do with Slovak invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a Peppol BIS invoice | open a Peppol invoice, free | |
| Check a Peppol BIS file | check an e-invoice | not any future Slovak CIUS |
| Turn another e-invoice, such as CII or Factur-X, into a Peppol BIS file | convert an e-invoice, one credit | your Peppol provider sends and reports it |
Klarbon is not a Peppol access point and does not report data to the Financial Administration.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Slovakia | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
| Slovakia | B2B | Send | To be confirmed | In-scope domestic taxable persons under the planned Peppol-based regime. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Slovakia?
From 1 January 2027, according to the European Commission. VAT payers established in Slovakia must then issue e-invoices for domestic B2B transactions and report their data in real time, and business customers must receive them. Voluntary use started in June 2026.
Which format will Slovak e-invoices use?
Any format that follows the European standard EN 16931 and its list of syntaxes, with Peppol BIS Billing 3.0 as the preferred format. The VAT Act defines an e-invoice as an invoice issued, sent and received in a structured format in line with EN 16931.
How will Slovak e-invoices be exchanged?
Over the Peppol network, in a five- or six-corner model in which data from each e-invoice also reaches the Financial Administration. It replaces the IS EFA system that was planned for public-sector invoices.
Do Slovak public bodies accept e-invoices today?
Yes. Under Act No. 215/2019 on guaranteed e-invoicing, in force since 1 August 2019, central and sub-central authorities must accept e-invoices that follow EN 16931.