Invoicing compliance in Slovakia
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Timeline
Current and upcoming regulation for Slovakia.B2BB2G
Voluntary transition period
Throughout 2026, businesses can voluntarily send e-invoices through a digital postman, if their buyer also has one. The Financial Administration continues to certify digital postmen and publishes the list on its portal. E-invoicing and reporting become mandatory for domestic B2B and B2G transactions on 1 January 2027.
Throughout 2026, businesses can voluntarily send e-invoices through a digital postman, if their buyer also has one. The Financial Administration continues to certify digital postmen and publishes the list on its portal. E-invoicing and reporting become mandatory for domestic B2B and B2G transactions on 1 January 2027.
B2BB2G
E-invoicing law approved
Act 385/2025 amends the VAT Act to introduce mandatory structured e-invoicing and reporting of invoice data to the Financial Administration.
Act 385/2025 amends the VAT Act to introduce mandatory structured e-invoicing and reporting of invoice data to the Financial Administration.
B2BB2G
Transition period starts
The law enters into force. Businesses can start exchanging e-invoices voluntarily through certified digital postmen.
The law enters into force. Businesses can start exchanging e-invoices voluntarily through certified digital postmen.
B2BB2GE-reporting
Mandatory domestic e-invoicing
VAT payers established in Slovakia must issue e-invoices for domestic B2B and B2G supplies, and every business must be able to receive them. The supplier’s and the buyer’s digital postmen both report each invoice to the Financial Administration.
VAT payers established in Slovakia must issue e-invoices for domestic B2B and B2G supplies, and every business must be able to receive them. The supplier’s and the buyer’s digital postmen both report each invoice to the Financial Administration.
Cross-borderE-reporting
Cross-border transactions and end of the control statement
The mandate extends to cross-border transactions, in line with the EU’s VAT in the Digital Age (ViDA) initiative. The periodic VAT control statement and the summary statement end. Companies registered for VAT in Slovakia but not established there come into scope.
The mandate extends to cross-border transactions, in line with the EU’s VAT in the Digital Age (ViDA) initiative. The periodic VAT control statement and the summary statement end. Companies registered for VAT in Slovakia but not established there come into scope.
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