# Slovakia — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Slovakia.

Country: Slovakia
ISO 3166-1 alpha-2: SK
Region: Europe
Currency: EUR
Invopop coverage: On the roadmap (Q4 2026)
Tax authority: Finančná správa Slovenskej republiky (FS SR)
Tax authority website: https://www.financnasprava.sk/en/businesses/taxes-businesses/value-added-tax/e-invoicing
Archiving period: 10 years, in XML form
Last updated: 2026-09-29 10:49:01

---

## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Upcoming | Peppol BIS Billing 3.0 (UBL 2.1) | Peppol, through certified digital postmen | Peppol 5-corner | 2027-01-01 | Voluntary during 2026. Mandatory for domestic supplies to public bodies from 1 January 2027. Cross-border supplies from 1 July 2030. |
| B2B | Upcoming | Peppol BIS Billing 3.0 (UBL 2.1) | Peppol, through certified digital postmen | Peppol 5-corner | 2027-01-01 | 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 | — | — | — | — | Out of scope. eFaktúra covers only B2B and B2G. |
| E-Reporting | Mandatory | Kontrolný výkaz (VAT control statement). TDD-SK from 2027 | Finančná správa. Digital postmen on Peppol from 2027 | Reporting | — | 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). |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### eFaktúra

## Timeline

Dated milestones in this country's mandate rollout.

### 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 | Invopop support | Notes |
|---|---|---|
| eFaktúra | TBD | Domestic e-invoicing over Peppol. Certified digital postmen report each invoice to the Financial Administration. |

### 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.

## Regulations

- [Zákon č. 385/2025 Z. z. (Amends the VAT Act. Adds §85o: mandatory e-invoicing and reporting of invoice data)](https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/2025/385/)
- [Zákon č. 222/2004 Z. z. (VAT Act) (Slovak VAT Act, the principal act that Act 385/2025 amends)](https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/2004/222/)

---

## Source

- Canonical page (human): https://www.invopop.com/coverage/slovakia
- This document (markdown): https://www.invopop.com/coverage/slovakia.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md