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Compliance questions

Yes, from 1 January 2027. VAT payers established in Slovakia must issue e-invoices for domestic sales to businesses (B2B) and public bodies (B2G). Every business must be able to receive them. During 2026, e-invoicing is voluntary.
Every legal entity and taxable person in Slovakia, including sole traders, the self-employed, farmers and people who rent property. In practice, each of them needs a contract with a digital postman.
No. The mandate currently covers only sales between businesses (B2B) and between businesses and public bodies (B2G).
Not until mid-2030. Some companies are registered for VAT in Slovakia but not established there. Until 30 June 2030, they do not have to issue or receive e-invoices through a digital postman. Cross-border transactions come into scope from 1 July 2030.
Simplified invoices do not need one. These are receipts up to EUR 100, and eKasa receipts up to EUR 400 including VAT. VAT-exempt supplies and supplies between members of the same VAT group also do not need one. You must not issue e-invoices for classified supplies, for example to the intelligence services.
A certified provider that sends and receives e-invoices over Peppol for a business and reports the invoice data to the Financial Administration. The Financial Administration accredits digital postmen and publishes the list. Each business chooses its postman on the Financial Administration’s portal.
Yes, until 30 June 2030. The control statement and the summary statement end on 1 July 2030. From then on, invoice data reaches the Financial Administration automatically through the digital postmen.
For 10 years from the end of the calendar year they relate to, in their original XML form. You must keep them yourself: digital postmen do not have to keep the invoices they transmit.
If you do not report invoice data, or report it incorrectly or late, the fine is up to EUR 10,000. For repeated violations, it can reach EUR 100,000. There is no fine for an obvious mistake that you correct promptly, or for a proven failure of your digital postman.
A standard rate of 23%, with reduced rates of 19% and 5%, all in force since 1 January 2025. Slovakia uses the euro.

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Invoicing questions

Peppol BIS Billing 3.0 in UBL 2.1, based on the European EN 16931 standard. Slovakia adds no national profile or business rules to the invoice. The law also accepts UN/CEFACT CII, but only for invoices exchanged outside Peppol.
The DIČ (10-digit tax identification number) under scheme 0245, for example 0245:1234567890. The mandate does not use the VAT number scheme 9950. The VAT number (IČ DPH) still goes in the invoice as the party’s VAT identifier.
Not as an e-invoice. The e-invoice is the structured XML file. A PDF, or a payment QR code, can travel with it as an attachment.
Issue a credit note for the original invoice. Then send a new, correct invoice. A corrective invoice is also possible if it references the original invoice (BT-25). You do not have to send a rejection over Peppol. If a buyer does not accept an invoice, the buyer settles it directly with the supplier, as with a paper invoice.
Yes, if the recipient agrees. The agreement can take any form, including payment of the invoice. The invoice must still be structured XML in UBL 2.1 or CII that complies with EN 16931. If you send an invoice over Peppol, the recipient must accept it.
15 days from the supply of goods or services, the same as for paper invoices. It also applies to corrective invoices that change the tax base.
Yes, under a written agreement between supplier and buyer. The buyer issues the invoice for the supplier and sends it through its own digital postman, with the dedicated self-billing document type.

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