Mandatory electronic invoicing is becoming a reality. From 1 January 2027, only a structured electronic document in XML format will be legally binding for domestic transactions between companies (B2B) and between companies and the state (B2G). A paper invoice or standard PDF will no longer be sufficient for VAT purposes. Companies that fail to prepare for this change may face not only complications with VAT deductions but also significant fines.
Legislative basis and European context
E-invoicing stems from the pan-European ViDA (VAT in the Digital Age) initiative, approved by the EU Council in March 2025. Slovakia is transposing it through an amendment to Act No. 222/2004 Coll. on VAT, passed by the National Council of the SR in December 2025. The aim of this reform is to simplify the exchange of tax documents, reduce administrative burden, and fight tax evasion more effectively.
The deadline of 1 January 2027 appears to be binding. Unlike previous attempts to introduce e-invoicing, this time the legislative basis is solid and the implementation process is genuinely underway – in January 2026, accreditation conditions for certified delivery service providers were published.
Who is affected
The obligation to issue invoices exclusively in electronic XML format from 1.1.2027 applies to all VAT payers – legal entities and sole traders (self-employed) – for domestic B2B and B2G transactions. If you are a VAT payer and invoice another business in Slovakia, you will no longer be able to send invoices in standard format, but only in the prescribed electronic format.
The obligation to receive e-invoices is set much more broadly and applies to all business entities. This means that even companies and sole traders who are not VAT payers must be technically capable of receiving and processing an invoice in XML format. Although small businesses do not yet have to issue such invoices themselves, the law requires them to have software or a technical solution ready to receive an electronic invoice from their suppliers who are VAT payers.
Nature of the technical change
The most important shift takes place in the very form of the invoice. From 2027, only a structured XML file will be considered the original invoice for VAT purposes. A PDF or scanned invoice will have only illustrative value – it will not be sufficient for tax purposes.
Invoice delivery will take place through the international Peppol infrastructure, via a certified provider – the so-called Digital Courier. Each company will obtain a unique identifier in the Peppol network (Peppol ID). The Digital Courier will ensure not only the technical delivery of the document, but also its validation and automatic real-time reporting of data to the Financial Administration of the SR.
E-invoicing is not just a change of format. It is the introduction of automatic real-time reporting to the tax authority. Every sent invoice will be immediately visible to the Financial Administration of the SR, which significantly increases the likelihood of detecting any discrepancies.
What happens if you fail to comply
The law introduces a graduated penalty mechanism. For a first offence – incorrect format, late reporting or erroneous data – a fine of up to EUR 10,000 is threatened. For repeated or systematic violations of obligations, the fine can reach up to EUR 100,000. An invoice issued in the wrong format will be considered as not issued – the recipient thus loses the right to deduct VAT.
Electronic invoicing will bring greater transparency, automation, and for those who prepare in time, a significant reduction in administrative burden. If you have questions about the impact of e-invoicing on your business, do not hesitate to contact us.
The content of this article is for informational purposes only and in no way replaces professional legal, tax, or accounting advice. The company Dravecký & Partner bears no responsibility for any decisions made based on the information provided herein, nor for any potential damage that might arise from such actions. Before applying any information to your specific situation, we strongly recommend consulting with a qualified expert.
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