E-invoicing in Slovakia: deadlines and rules

At a glance

Act 385/2025 introduces domestic B2B e-invoicing for VAT payers from 1 January 2027 via Peppol BIS in a 5-corner model, with reporting to the Financial Directorate. Everyone must receive. A pending bill (1454) could waive penalties for Q1 2027 and defer buyer reporting to 2030.

Verified: 15 Oct 2026

Who is affected

Scope: All legal persons and taxable persons, including non-VAT payers

Issuing phases

• 1 Jan 2027 VAT payers law Source: KPMG · 30 Apr 2026 · verified 15 Oct 2026 · secondary
  ⚠ unverified

  We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items

  Domestic B2B invoices via Peppol BIS in a 5-corner model with accredited providers ('Digital Postmen')

  Pending bill 1454 would make Q1 2027 penalty-free. PDF invoices are excluded.

Model and platform

Post-audit (decentralised, no clearance)

Platform: Financial Directorate (Finančné riaditeľstvo) as Peppol Authority; Peppol 5-corner from 2027

No platform for B2B today. From 1 Jan 2027 invoices travel over Peppol through accredited providers, with the Financial Directorate as the fifth corner receiving data from supplier and buyer.

Formats and networks explained

Formats

Channels and accreditation

Vendor accreditation

Accredited channel provider · Required: no

Providers must be accredited; software vendors can use an accredited provider. Accreditation authority and procedure were not captured. Source: KPMG · 30 Apr 2026 · verified 15 Oct 2026 · secondary

Receiving: how invoices reach you

Receiving duty: 1 Jan 2027 law Source: KPMG · 30 Apr 2026 · verified 15 Oct 2026 · secondary

Act 385/2025 of 9 Dec 2025.

What to set up

• Peppol participant ID (Every mandated business, as sender and receiver): Registered by the accredited provider.
• Accredited provider ('Digital Postman') (Every mandated business): Handles Peppol exchange and reporting to the Financial Directorate.

Sending: what buyers expect

• 1 Jan 2027 VAT payers law Source: KPMG · 30 Apr 2026 · verified 15 Oct 2026 · secondary
  ⚠ unverified

  We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items

Formats to produce: Peppol BIS Billing 3.0

Public sector

Public-sector e-invoicing since 18 Apr 2019 law Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary

Not captured in research

Formats: EN 16931

EU baseline from Directive 2014/55/EU: central government bodies receive EN 16931 invoices from 18 Apr 2019. The Slovak platform and transposition date were not captured.

Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.

Reporting

1 Jan 2027 law Source: KPMG · 30 Apr 2026 · verified 15 Oct 2026 · secondary

Supplier and buyer report to the Financial Directorate.

Pending bill 1454 would defer buyer reporting to 1 Jul 2030.

Archiving

Retention period: 10 years Source: Slov-Lex (Slovak legal portal) · 1 Jan 2026 · verified 16 Oct 2026 · official

The period starts: End of the year the record relates to

• 10 years following the year they relate to: Accounting Act 431/2002 §35(3); VAT Act 222/2004 §76 (same period per Financial Administration FAQ).
• Act 385/2025 (e-invoicing from 1 Jan 2027) leaves §76 unchanged per the Financial Administration; certified delivery providers have no legal duty to keep the XML.

Penalties

• up to €10,000: Non-compliance with the 2027 mandate (pending bill 1454). draft Source: VATupdate · 14 Oct 2026 · verified 15 Oct 2026 · secondary
  ⚠ unverified

  We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items

Integration points

• Peppol participant ID (Every mandated business, as sender and receiver): Registered by the accredited provider.
• Accredited provider ('Digital Postman') (Every mandated business): Handles Peppol exchange and reporting to the Financial Directorate.

Common accounting and invoicing tools

Pohoda · Money S3/S4 · KROS/iKROS · SuperFaktúra

What this means for you

Generated from the decision rules of our check for four typical profiles. Your answers may differ; run the check for your case.

Check my obligations for Slovakia

Deadlines

Sources

1. Zákon č. 431/2002 Z. z. o účtovníctve, §35 · Slov-Lex (Slovak legal portal) · 1 Jan 2026 · verified 16 Oct 2026 · official
2. Slovakia tax alert, 30 April 2026 · KPMG · 30 Apr 2026 · verified 15 Oct 2026 · secondary
3. Slovakia's 2027 e-invoice mandate for SAP S/4HANA users · VATupdate · 14 Oct 2026 · verified 15 Oct 2026 · secondary
4. E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary · internal document docs/research/einvoicing-legislation-2026-10.md
5. Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official

Unverified items

We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.

• Pending bill 1454 (penalty-free Q1 2027, buyer reporting deferred to 1 Jul 2030) is not adopted; its status is unclear.
• Fine ceiling: up to €10,000 in most sources, €100,000 in one.
• B2G: the research does not describe Slovak B2G rules; the EU Directive 2014/55/EU baseline is shown.
• Accreditation authority and procedure and the full legal text of Act 385/2025 are not covered by the research.
• No deep link on financnasprava.sk was captured.