Slovak eFaktúra is the structured e-invoice that every Slovak VAT payer must issue for domestic supplies from 1 January 2027. It is XML that follows the European standard EN 16931, sent in practice as Peppol BIS Billing 3.0 through a certified service provider, the digitálny poštár.
Businesses and legal persons must be able to receive them when a VAT payer is required to invoice them. Exceptions include classified supplies and certain security services. From 1 July 2030, invoice data replaces the control statement. Dedicated Klarbon support is planned.
What does a Slovak eFaktúra contain?
| Property | Value |
|---|---|
| Model | EN 16931 |
| Syntax | UBL 2.1 or CII; Peppol BIS Billing 3.0 on the Peppol network |
| Recipient identifier | the DIČ, Peppol scheme 0245 |
| Slovak rules | Peppol Authority specific requirements, VAT category and exemption code mapping |
| Network | Peppol, with a Slovak central SMP |
| Peppol Authority | the Financial Directorate of the Slovak Republic |
| Date | What applies |
|---|---|
| 2026 | voluntary transition year |
| 1 January 2027 | domestic B2B and B2G e-invoices mandatory for VAT payers; all businesses must receive |
| 1 July 2030 | cross-border transactions expected; control and summary statements end |
The Financial Directorate's questions and answers set out who must issue and receive, the role of the digitálny poštár, the Slovak Peppol rules and the timetable (Financial Directorate FAQ). The eFaktúra page links the amended VAT Act, the list of certified providers and the OpenPeppol documentation (Financial Administration).
eFaktúra, a PDF and EDIFACT
| eFaktúra | PDF invoice | EDIFACT invoice | |
|---|---|---|---|
| Structured to the Slovak eFaktúra requirements | yes | no, for an ordinary PDF without XML | no |
| Valid for domestic B2B from 2027 | yes | no | no, it must be converted to UBL or CII |
What does Klarbon do with Slovak eFaktúra?
Dedicated support, including the Slovak specific requirements, is planned, not available yet. Klarbon opens and checks Peppol BIS Billing 3.0 invoices, the format eFaktúra uses on Peppol. Check results are against the EN 16931 and Peppol BIS rules, in beta; see the invoice checker. Klarbon does not send invoices through the Peppol network.
Related
Frequently asked questions
When do e-invoices become mandatory in Slovakia?
From 1 January 2027, every Slovak VAT payer must issue structured e-invoices for domestic supplies, and every business must be able to receive them. Cross-border invoices are expected to follow from 1 July 2030.
Which format does Slovak eFaktúra use?
An XML invoice that follows EN 16931 in UBL or CII. In practice it is sent as Peppol BIS Billing 3.0 through the Peppol network, with the Slovak Peppol Authority's specific requirements.
What is a digitálny poštár?
A certified Peppol service provider that sends and receives e-invoices for a business. Even a business that does not issue e-invoices needs one from 2027 to receive them; the Financial Administration publishes the list.
How is a Slovak business identified in Peppol?
By its tax identification number (DIČ), with the Slovak scheme 0245, registered in the Slovak central SMP. The Financial Directorate is the Slovak Peppol Authority.
Sources
- Financial Administration of the Slovak Republic, eFaktúra (in Slovak) financnasprava.sk
- Financial Directorate, frequently asked questions on eFaktúra, 15 September 2026 (PDF, in Slovak) financnasprava.sk
- OpenPeppol, Peppol BIS Billing 3.0 docs.peppol.eu