From 1 January 2027, the way businesses exchange invoices will change in Slovakia. Instead of paper or PDF over e-mail, invoices will travel digitally — through the international Peppol network.
It sounds complicated, but nothing fundamental changes for you. You will keep issuing invoices the same way as today — we'll handle the technical side for you.
Mandatory electronic invoicing won't arrive all at once. EU and Slovak VAT law phase the rules in two main stages.
An invoice in a structured XML format defined by the European standard EN 16931. In practice this means UBL. Data fields are exactly defined, so software can process them automatically without manual retyping.
An international network for the secure exchange of electronic documents between businesses and public institutions across the EU. Think of it as a "digital motorway" — your invoice travels from supplier to buyer in seconds.
A certified provider of the delivery service under § 76a of the Slovak VAT Act. It connects a business to the Peppol network in compliance with the European standard. The Slovak Financial Directorate maintains a list of digital postmen.
From 1 January 2027, obligations are split by VAT-payer status and supply type. The table below shows the basic rule — fewer subjects must issue an e-invoice, but almost everyone must be able to receive one.
| Subject | Must issue | Must receive |
|---|---|---|
| VAT payer | Yes | Yes |
| Non-VAT payer | No (until 1 Jul 2030) | Yes |
| Non-taxable legal entity | No | Yes |
Important: the supplier must send the e-invoice and the customer must be able to receive it through the delivery service. You can still send a PDF copy by e-mail — as an attachment for the client or accountant. Invoicing to natural persons (individuals) is not affected by the change — everything stays as it is today.
15 days from the date of supply — same as today. From 1 July 2030 it shortens to 10 days.
An invoice is issued the moment the supplier sends it to the digital postman. Not when it's created in the accounting software.
Any change requires a corrective invoice. It must contain all data of the original. Cleanest in practice: void + issue a new one, or negate the original lines and add new ones.
If you trade through multiple entities (e.g. sole trader + LLC, or several LLCs), each entity must register separately with the digital postman. The key identifier is the VAT ID (DIČ).
The full invoice is not sent to the Financial Administration — only the key data needed for VAT control. The recorded fields are mainly:
| Today (2026) | From 1 Jan 2027 | |
|---|---|---|
| Invoice format | Paper or electronic document (including PDF) are treated equally. Law doesn't prescribe a format. | For VAT payers in domestic B2B: mandatory structured XML (EN 16931 / UBL). |
| Recipient consent | Required for electronic invoices. | Not required via the delivery service. Required for other delivery channels (e.g. e-mail). |
| Delivery service | Voluntary participation. | Mandatory — every taxable person must be able to send and receive invoices via the delivery service. |
| Reporting to FA | Classic control statements, VAT returns. | Key invoice data reported in real time upon issuance. |
We're actively preparing e-invoicing inside our platform. We will notify users in time — both by e-mail and inside the system. Our goal is that you don't have to worry about the technical side at all.
Don't have a Faktury Online account yet?
Start issuing invoices today — when the e-invoicing obligation kicks in, you'll be ready.
Mandatory e-invoicing is a new way of delivering invoices between businesses. From 1 Jan 2027, a VAT payer in a domestic B2B supply must issue the invoice in a structured XML format (European standard EN 16931) and send it via the Peppol network. PDF over e-mail will no longer count as official delivery.
In two phases. From 1 Jan 2027 the obligation applies to VAT payers for domestic B2B supplies. A transitional period runs until 30 June 2030. From 1 July 2030 cross-border EU invoicing is added, the obligation extends to non-VAT payers, and the deadline shortens from 15 to 10 days.
Yes. From 1 Jan 2027 the obligation to receive e-invoices applies also to non-VAT payers (sole traders, LLCs) and non-taxable legal entities (state organisations, NGOs, municipalities). You only need to issue them from 1 July 2030, but reception is required from the start.
Yes, but only as a supplement. You can still send PDFs to clients as a clean visual attachment (with a QR code, for example). Official delivery between businesses, however, will be electronic via Peppol.
Peppol is an international network for secure exchange of electronic documents between businesses and public institutions in the EU. A digital postman is a certified provider of the delivery service under § 76a of the Slovak VAT Act — it connects a business to the network and handles the actual sending and receiving.
No. Each entity must register with a digital postman separately. The key identifier is the VAT ID (DIČ). So a sole trader and an LLC need two separate registrations.
The deadline stays the same as today — 15 days from the date of supply. From 1 July 2030 it shortens to 10 days. The moment of issuance is the moment the supplier sends the invoice to the digital postman.
Any change requires a corrective invoice. It must contain all data of the original. In practice the cleanest options are: void (negate) the original and issue a new correct one, or negate the original lines and add new ones.
From 1 Jan 2027 the obligation applies only to domestic supplies (Slovak VAT payer → Slovak customer). Cross-border supplies inside the EU are added from 1 July 2030 together with the EU-wide digital reporting (DRR).
Not the full XML — only key fields: VAT IDs of supplier and customer, invoice number, dates of issuance and supply, quantity and type of goods/service, tax base per rate, unit price excluding VAT, the applied rate (or exemption), and total VAT in euros.
From 1 Jan 2027, no consent is needed when sending via the delivery service (Peppol). If you sent the XML through other means (e-mail attachment, for example), recipient consent is still required.
We're actively preparing the Peppol integration. You'll keep issuing invoices the same way as today, and the system will handle conversion to XML and sending. Incoming e-invoices appear in your "Received invoices" section. You pick a digital postman directly in the system. We'll notify users when it's ready.
Yes. If you start using Faktury online now, you'll be issuing invoices in a way that stays very close to how mandatory e-invoicing will work. New users get the first year free. When the obligation kicks in, you'll have everything ready in one place.
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