Upcoming 
Slovakia
E-invoicing
B2G
Upcoming- Format
- Peppol BIS Billing 3.0 (UBL 2.1)
- Infrastructure
- Peppol, through certified digital postmen
- Model
- Peppol 5-corner
- Scope and deadline
- Voluntary during 2026. Mandatory for domestic supplies to public bodies from 1 January 2027. Cross-border supplies from 1 July 2030.
B2B
Upcoming- Format
- Peppol BIS Billing 3.0 (UBL 2.1)
- Infrastructure
- Peppol, through certified digital postmen
- Model
- Peppol 5-corner
- Scope and deadline
- Voluntary during 2026. From 1 January 2027, VAT payers established in Slovakia issue e-invoices for domestic supplies, and all businesses must receive them. Cross-border from 1 July 2030.
B2C
Not required- Scope and deadline
- Out of scope. eFaktúra covers only B2B and B2G.
E-reporting
Periodic reporting
Mandatory- Format
- Kontrolný výkaz (VAT control statement). TDD-SK from 2027
- Infrastructure
- Finančná správa. Digital postmen on Peppol from 2027
- Model
- Reporting
- Scope and deadline
- Periodic VAT control statement until 30 June 2030. From 1 January 2027, the digital postmen also report each invoice with a tax data document (TDD-SK).
More info
Country details
- Tax authority
- Finančná správa Slovenskej republiky (FS SR)
- Archiving period
- 10 years, in XML form
- Regulation
-
- Zákon č. 385/2025 Z. z. · Amends the VAT Act. Adds §85o: mandatory e-invoicing and reporting of invoice data
- Zákon č. 222/2004 Z. z. (VAT Act) · Slovak VAT Act, the principal act that Act 385/2025 amends
2025
E-invoicing law approved
Act 385/2025 amends the VAT Act. It adds mandatory structured e-invoicing and reporting of invoice data to the Financial Administration.
1 JAN 2026
Voluntary transition period starts
Businesses can send e-invoices voluntarily through a certified digital postman, if the buyer also has one.
14 APR 2026
Tax data document specification published
OpenPeppol publishes the final TDD-SK v1.0.0 specification. Digital postmen use this document to report each invoice.
NOW
E-invoicing systems enforced to date
E-invoicing over Peppol is voluntary in 2026. VAT payers continue to file the periodic VAT control statement.
| System | Description | Invopop coverage |
|---|---|---|
| eFaktúra | Domestic e-invoicing over Peppol. Certified digital postmen report each invoice to the Financial Administration. | TBD |
1 JAN 2027
Mandatory domestic e-invoicing
VAT payers established in Slovakia issue e-invoices for domestic B2B and B2G supplies. Every business must be able to receive them.
1 JUL 2030
Cross-border transactions in scope
The mandate extends to cross-border transactions. The VAT control statement and the summary statement end.