The Slovak parliament has approved the draft law which introduces mandatory e-invoicing and real-time reporting obligations, implementing the European legislation of VAT in the Digital Age (ViDA). Additionally, the Financial Directorate of the Slovak Republic has also published an FAQ document providing some practical guidance for taxpayers.
Mandatory E-invoicing Requirements
The new requirements apply to VAT-registered taxpayers in Slovakia, including self-employed persons, sole traders, and people who rent real estate. Slovakia plans to implement a combined e-invoicing and e-reporting model. The obligation will cover domestic B2B transactions, intra-EU B2B transactions (cross-border), and B2G transactions. Invoices must be created in XML format compliant with the EN 16931 European standard and the deadline for issuance is 15 days
Mandatory Real-time Reporting Requirements
Slovakia has adopted an e-reporting model, meaning that taxpayers must report invoice data to the Financial Directorate at the time of issuing the e-invoice or by the invoicing deadline.
Suppliers must report at the time of e-invoice issuance, or by the last day of the invoicing issuance deadline, or within 5 days if the buyer issues the invoice on behalf of the supplier
Buyer-side reporting mandates all domestic taxpayers to report invoices received within 5 days of invoice receipt.
Implementation Model
The law establishes a framework for certified delivery service providers who must meet strict functional requirements including automated formal verification, reliable sender/recipient identification, ensuring authenticity and integrity of invoices, and automated reporting to the Financial Directorate.
While the law does not explicitly name Peppol, the Financial Directorate has specifically mentioned it in the FAQs.
Implementation Timeline
Phase 1 – January 1, 2027: B2B domestic e-invoicing
Phase 2 – July 1, 2030: Full implementation including cross-border reporting obligations
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