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Slovakia

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Invoicing in Slovakia Highlights

Slovakia will introduce mandatory B2B e-invoicing for domestic transactions starting January 2027, with voluntary adoption available from May 2026, as part of the EU's VAT in the Digital Age (ViDA) initiative. The standard VAT rate is 23%, with reduced rates of 19% and 5%, regulated by the Financial Administration of the Slovak Republic. E-invoices must comply with the EN 16931 standard and be transmitted via the Peppol network.

Requirements Snapshot

Tax Overview

  • Tax Type: VAT (Value Added Tax)

  • Tax Authority: Financial Administration of the Slovak Republic (Finančná správa SR)

  • Current tax rates: Standard rate: 23%, Reduced rates: 19% and 5%

  • Currency: Euro (EUR)

Archival Overview

  • Legal archiving period: 10 years

  • Archive Location: Storage abroad permitted, subject to conditions (electronic access must be guaranteed to the tax authority)

e-Signature Overview

  • e-Signature required: Not required but recommended

Business-to-Business (B2B)

  • Model: 5-corner Peppol model. Invoices move directly between trading partners via certified Peppol Access Points (corners 1–4), while a copy of the key invoice data is reported in near real-time to the Slovak Financial Administration, which acts as the national Peppol Authority (the 5th corner)

  • e-invoicing obligations: Voluntary from May 2026; mandatory for domestic B2B transactions from January 1, 2027; extended to cross-border intra-EU B2B transactions from July 1, 2030

  • B2G Invoicing Government Platform: e-Faktúra — there is no single central portal; invoices are exchanged peer-to-peer through certified Peppol Access Points, with transaction data reported directly to the Financial Administration of the Slovak Republic

  • Invoice issuance requirements: EN 16931-compliant structured e-invoice (UBL 2.1 or UN/CEFACT CII), issued and transmitted via a certified Peppol Access Point, with key invoice data reported to the Financial Administration in real-time

  • Invoice reception requirements: EN 16931-compliant structured e-invoice received via a certified Peppol Access Point; VAT-registered recipients must be able to receive, process, and archive structured invoices from January 2027

Business-to-Government (B2G)

  • e-Invoicing Obligations: Mandatory since 2022 for select transactions over €5,000; extending to full B2G/B2B mandate from January 2027

  • B2G Invoicing Government Platform: Informačný systém elektronickej fakturácie (IS EFA) — being replaced by a Peppol-based national solution from 2027

  • Invoice issuance requirements: EN 16931-compliant via IS EFA (UBL 2.1 or Peppol BIS 3.0)

  • Invoice reception requirements: EN 16931-compliant via IS EFA

  • B2G Invoice Formats: UBL 2.1, CII D16B, Peppol BIS

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