Slovakia E-invoicing

The modernisation of tax and tax controls remains a high priority for Slovakia’s tax authority. The Slovakian Ministry of Finance plans to introduce a continuous transaction control (CTC) scheme aligned with ViDA to improve the fight against tax evasion and obtain real-time information about underlying business transactions.

Plenty is happening in Slovakia where e-invoicing is concerned, and this page is your ideal overview of the country’s journey towards obligatory electronic invoicing.

1. B2B e-invoicing in Slovakia 2. B2G e-invoicing in Slovakia 3. The use of Peppol in Slovakia 4. Timeline of e-invoicing adoption in Slovakia 5. Setting up e-invoicing in Slovakia with Sovos 6. FAQ 7. Additional resources

B2B e-invoicing in Slovakia

Slovakia has proposed to implement mandatory e-invoicing for B2B transactions from 2027.

The proposal would require taxpayers to issue and receive electronic invoices for domestic, business-to-business transactions. This mandate would use Peppol—the pan-European e-invoicing initiative used by many countries—to facilitate the exchange of e-invoices.

The idea behind implementing Peppol is to enable multiple certified e-invoicing providers to participate, creating a decentralised system.

In addition to mandating the exchange of electronic invoices, the proposal includes real-time reporting of invoice data to the country’s financial administration.

B2G e-invoicing in Slovakia

Slovakia currently requires central, regional and local authorities to be able to receive and process electronic invoices. This has been enforced since 1 August 2019.

E-invoicing is still not fully implemented for business-to-government transactions. However, it is expected that the new CTC regime will cover both B2B and B2G e-invoices.

The use of Peppol in Slovakia

Slovakia’s Financial Administration plans to introduce a mandate for B2B e-invoicing, utilising Peppol’s infrastructure and framework to facilitate document transmission.

The plan of having a decentralised e-invoicing system would allow businesses to exchange e-invoices uniformly and securely and therefore improving operational efficiency.

Also, by joining the Peppol network, the government would allow businesses currently offering e-invoicing solutions in the Slovakia to become Peppol-certified providers, fostering healthy market competition. Slovakia’s Financial Administration will serve as the nation’s Peppol Authority.

Timeline of e-invoicing adoption in Slovakia

Here are the key dates in Slovakia’s journey towards adopting e-invoicing:

19 December 2024: The Ministry of Finance unveils a proposal regarding mandatory e-invoicing and real-time reporting of invoice data to the Financial Administration
1 January 2027: The proposed date of the country’s B2B e-invoicing mandate
1 January 2027: The proposed date of the country’s requirement to report domestic transactions to the tax authorities in real time
1 July 2030: Meeting the requirement from the EU’s ViDA initiative to implement reporting of intra-community transactions
1 July, 2030: Slovakian VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions.

Setting up e-invoicing in Slovakia with Sovos

With Slovakia well on its way to introducing mandates for e-invoicing, it’s important to be ahead of the curve to ensure compliance. However, an evolving e-invoicing landscape isn’t unique to Slovakia.

Chances are that most countries you do business in are undergoing a similar digital transformation. Sovos is a single solutions supplier to ensure your organisation complies with its tax obligations – everywhere you operate.

Choosing Sovos means choosing peace of mind and reclaiming your time.