E-invoicing (e-faktúra) from 1 January 2027: what VAT payers and non-payers need to prepare

What is changing

Until now, it was up to each business in Slovakia whether it printed an invoice, sent it as a PDF or used some portal. From 1 January 2027 that no longer applies to domestic supplies between businesses (B2B) and to public bodies (B2G): a VAT payer must issue an electronic invoice in a machine-readable format and data structure that follows the standard for electronic invoicing (Sections 71 and 85o of the VAT Act as amended by Act No. 385/2025 Coll.).

You cannot deliver such an invoice by e-mail. It travels between certified delivery service providers — in practice they are called digital postmen (digitálni poštári). The sender’s provider checks the formal requirements, delivers the invoice to the recipient’s provider and at the same time passes selected data to the Financial Administration.

Timeline

Period	What applies
2026	Voluntary take-up and testing, no penalties. Choice of digital postman opened on 3 June 2026.
from 1 January 2027	Mandatory e-invoice for domestic B2B and B2G supplies by VAT payers; data reporting.
until 30 June 2030	The control statement (kontrolný výkaz) and the EC Sales List (súhrnný výkaz) are filed as before.
from 1 July 2030	Extension to cross-border supplies within the EU; the control statement and EC Sales List are abolished.

Who issues and who receives

The issuer is a VAT payer making a domestic supply of goods or services to another business or a public body, as well as when receiving a payment before the supply.

The recipient is any customer to whom the supplier sends such an invoice. The Financial Administration states explicitly that a business that is not a VAT payer must also be able to receive an e-invoice: a sole trader, a liberal profession (lawyer, architect, artist), a self-employed farmer or a landlord. A non-payer does not, however, report data from received invoices to the Financial Administration — the reporting obligation under Section 85o applies to VAT payers.

Exceptions

The Act does not require an e-invoice in every case. According to the text of the amendment, the main exceptions are:

• simplified invoices — for goods or services up to €100 including VAT, and for an eKasa receipt up to €400,
• exempt supplies under Sections 28 to 43 and Section 47 of the VAT Act, for which a simplified invoice or an invoice in another form is issued,
• supplies to intelligence services and supplies involving classified information.

If you are not sure whether your supply falls under an exception, check with your accountant or the Financial Administration — the exceptions are narrowly worded.

Deadlines and data reporting

• 15 days — the e-invoice must be issued within this period (Section 85o(6)). This also applies to corrective invoices.
• On issue — the data are reported at the moment you hand the invoice to your provider; if you do not issue it in time, on the last day of the period.
• 5 days — a recipient that is a VAT payer reports the data from a received e-invoice no later than five days after receiving it.

Errors after sending are not corrected by overwriting the original document but with a credit note and a new invoice.

Penalties

For failing to report, or reporting data incorrectly or late, the tax administrator can impose a fine of up to €10,000, or up to €100,000 for repeated breaches. The Act does not impose a fine for an obvious error that the payer corrected without undue delay, or where the delivery service provider demonstrably failed and the data were reported as soon as the fault was fixed.

What it costs

Prices are set by the providers. According to available information, the Financial Directorate estimated a simple subscription at roughly €5–12 a month. For businesses with only a few invoices there are simple web apps for receiving and sending. LAWIT does not compare or recommend specific providers.