Mandatory e-invoicing from 2027 — what you need to know
From 1 January 2027, Act No. 385/2025 Coll. introduces a mandatory structured e-invoice for domestic B2B transactions. What does it mean for your company and how should you prepare?
From 1 January 2027, a Slovak VAT payer must issue domestic B2B invoices as a structured e-invoice in the EN 16931 standard, deliver it through the Peppol network and report the data to the Financial Administration (Finančná správa). A PDF invoice is no longer enough. You have 15 days from the supply to issue the invoice, and 5 days from the invoice being received by the postman to report the data to the Financial Administration. The fine is up to 10 000 €, and up to 100 000 € for repeated breaches. Below is a breakdown of what this means in practice.
What changes from 1 January 2027?
Act No. 385/2025 Coll. (an amendment to the VAT Act) introduces a mandatory structured electronic invoice in the EN 16931 / Peppol BIS 3.0 format for domestic VAT payers. The invoice may no longer be just a PDF — it must be a machine-readable XML document delivered through the Peppol network.
Who actually sends the invoice?
The invoice is sent into the Peppol network by a certified postman (Access Point), which also reports the data to the Financial Administration. There is no central state portal involved — the IS EFA project was cancelled in 2024 and invoices go directly from the issuer to the recipient. You issue the invoice in Efakturia, and we take care of both delivery to the customer and data reporting.
What are the deadlines and penalties?
- Issuing: within 15 calendar days of the supply of goods or services.
- Data reporting to the Financial Administration: within 5 days of your digital postman receiving the invoice — it does this for you automatically.
- Fine: up to 10 000 €, up to 100 000 € for repeated breaches. There is no fine for an obvious mistake that you correct straight away.
Source: Financial Directorate of the Slovak Republic, methodological guideline 9/DPH/2025/IM — Frequently asked questions and answers on the eInvoice.
What does this mean for Slovak companies?
Every domestic VAT payer will have to:
- Issue invoices in the structured UBL 2.1 / EN 16931 format.
- Deliver them through Peppol via a certified postman.
- Receive e-invoices and be able to process them automatically.
How to prepare?
- Sign up at efakturia.sk.
- Set up your company details (Company ID (IČO), Tax ID (DIČ), VAT ID (IČ DPH), IBAN).
- Activate Peppol for your company in the Peppol section.
- Start sending e-invoices — delivery and reporting to the Financial Administration happen automatically.