From 1 January 2027, the way businesses exchange invoices in Slovakia will change. 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 issue an invoice the same way as today and we will take care of the technical side for you.
Faktury Online is the first Slovak online invoicing service of its kind and scale, running since 2009. We will get you ready for mandatory e-invoicing with no technical hassle.
We will launch e-invoicing in full operation by autumn 2026 at the latest. Until then there is nothing you need to do; we will let you know before launch.
Mandatory electronic invoicing will not arrive all at once. Both EU law and the Slovak VAT Act introduce the changes gradually, in two main stages.
A note on terms: e-invoicing is the service, that is the system for electronic invoicing over the Peppol network. An e-invoice is the document itself, an invoice in a structured XML format.
An invoice in a structured XML format under the European standard EN 16931. In practice the UBL format is used. The data sits in precisely defined fields, so software can process it automatically without re-typing.
An international network for the secure exchange of electronic documents between businesses and public institutions across the EU. It works like a “digital highway”: your invoice travels through it from supplier to customer in a few seconds.
A certified provider of the delivery service under Section 76a of the VAT Act. It connects your company to the Peppol network, in line with the European standard. The Financial Directorate of the Slovak Republic keeps a list of digital postmen.
From 1 January 2027 the obligations split by whether you are a VAT payer and what type of supply you make. The table below sums up the basic rule: fewer entities must issue an e-invoice, but almost everyone must receive one.
| Entity | Must issue | Must receive |
|---|---|---|
| VAT payer | Yes | Yes |
| Non-VAT payer | No (until 30 Jun 2030) | Yes |
| Non-taxable legal entity | No | Yes |
Important: the supplier is obliged to send the e-invoice and the customer is obliged to receive it through the delivery service. You can still send a PDF copy by e-mail, as an attachment for your client or accountant. Invoicing towards natural persons (consumers) is not affected by the change, everything stays as before there.
Electronic invoicing from 1 January 2027 is not a recommendation but a legal obligation. Act No. 385/2025 Coll. sets out fines for failing to comply.
For failing to issue an e-invoice, an incorrect format, not reporting the data, or delivery outside the Peppol network in breach of the law.
If the breach of the same obligations is repeated, the upper limit of the fine rises to €100,000.
On top of that: an invoice received outside the prescribed form under Section 76a may cause a problem when claiming the right to deduct VAT.
15 days from the supply of goods or services, the same as today. From 1 July 2030 it is shortened to 10 days.
An invoice is issued at the moment the supplier sends it to the digital postman. Not when it is created in the accounting software.
Any change requires a corrective invoice. It must contain all the data of the original invoice. The cleanest way: cancel + issue a new one, or negate the original lines and add new ones.
If you do business through several entities (e.g. a sole trade + an s.r.o., or several s.r.o.), each entity separately must be registered with a digital postman. The key identifier is the Tax ID (DIČ).
You do not send the whole invoice to the Financial Administration, only the key data needed for VAT control. In particular, the following are recorded:
| Today (2026) | From 1 Jan 2027 | |
|---|---|---|
| Invoice format | Paper and an electronic document (including PDF) are equal. The law does not prescribe a format. | For VAT payers on domestic B2B supplies, structured XML is mandatory (EN 16931 / UBL). |
| Recipient's consent | Required for an electronic invoice. | With the delivery service it is not needed. For another delivery method (e.g. e-mail), yes. |
| Delivery service | Voluntary participation. | Mandatory. Every taxable person must be able to send and receive an invoice through the delivery service. |
| Reporting to the Financial Administration | Classic control statements and tax returns. | Key invoice data is reported in real time upon issue. |
We are continuously preparing e-invoicing within our platform. We will notify users in time about availability, by e-mail and in the system. The goal is that you do not have to deal with the technical details at all.
Don't have a Faktury Online account yet?
Start issuing invoices today and when mandatory e-invoicing arrives, you will be ready.
Mandatory e-invoicing is a new way of delivering invoices between businesses. From 1 January 2027 a VAT payer must, for a domestic B2B supply, issue the invoice in a structured XML format (under the European standard EN 16931) and send it through the Peppol network. A PDF by e-mail will no longer count as official delivery of the invoice. The first step is choosing a digital postman at the Financial Administration.
Gradually, in two stages. From 1 January 2027 the obligation applies to VAT payers on domestic B2B supplies. The 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 is shortened from 15 to 10 days.
Yes. The obligation to receive e-invoices applies from 1 January 2027 to non-VAT payers (sole traders, s.r.o.) and to non-taxable legal entities (state organisations, non-profits, municipalities) as well. You only have to issue e-invoices from 1 July 2030, but you must receive them from the start.
Yes, but only as a supplement. You can keep sending a PDF to your client by e-mail as a clear visual attachment (for example with a QR payment code). However, official delivery of the invoice between businesses will run electronically through the Peppol network. If an already sent invoice needs correcting, see Correcting an e-invoice and credit notes.
If you attach a PDF to the e-invoice, the recipient receives exactly the same file you see. However, an e-invoice is a structured XML document and what is binding is its content, not its graphic form. The recipient's system usually also creates its own view from the XML, which may look different from your PDF but shows the same data. Slovakia prescribes neither a uniform layout nor a stylesheet. The law requires authenticity of origin, integrity of content and legibility, not a uniform design. That is why all mandatory and essential data (addresses, company identifiers such as Company ID, Tax ID and VAT ID, dates, VAT regime, amounts, units of measure) should be filled in the invoice fields, not only in the note or in the PDF graphics. In Faktury Online, a received invoice is displayed in a clear preview generated directly from the XML, and if the PDF attachment is missing, we can create one from the XML.
Peppol is an international network for the secure exchange of electronic documents between businesses and public institutions across the EU. A digital postman is a certified provider of the delivery service under Section 76a of the VAT Act; it connects the company to the network and handles the sending/receiving of invoices. More in the article: Peppol identifiers (0245, 9950, abroad).
No. Each entity must register with a digital postman separately. The key identifier is the Tax ID (DIČ). So if you do business through both a sole trade and an s.r.o., these will be two separate registrations. More in the article: Several companies in one account.
The deadline stays the same as today, by the 15th day from the supply of goods or services. From 1 July 2030 it is shortened to 10 days. The moment of issue is the moment the supplier sends the invoice to the digital postman. More in the article: Date of issue and the 15-day deadline.
Any change requires a corrective invoice. It must contain all the data of the original invoice. In practice the cleanest way: issue a cancellation (negation) of the original and then a new correct invoice, or negate the original lines and add new ones.
From 1 January 2027 the obligation applies only to domestic supplies (Slovak VAT payer → Slovak customer). Cross-border supplies within the EU are added from 1 July 2030 together with the unified EU digital reporting (DRR). More in the article: E-invoicing and abroad.
Not the whole XML, only the key data: the supplier's and customer's VAT ID, the invoice number, the dates of issue and supply, the quantity and type of goods/services supplied, the tax base for each rate, the unit price excluding tax, the rate applied (or the exemption) and the tax amount in euros.
From 1 January 2027, when sending through the delivery service (the Peppol network), the recipient's consent is not needed. If you were to send the XML another way (e.g. by e-mail), the recipient's consent is still required.
We are actively preparing the integration with the Peppol network. You issue the invoice the same way as today and the system handles the conversion to XML and the sending. Received e-invoices appear in the “Received invoices” section. You choose your digital postman directly in the system. We will notify you about availability in time.
Yes. If you start using Faktury Online today, you will be issuing invoices in a way that will stay very similar during mandatory e-invoicing too. New users get the first year free. When the obligation arrives, you have everything ready in one place.
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