E-invoice deadlines and penalties: 15 days to issue, 5 days to report
You have 15 days from the supply to issue an e-invoice and 5 days from the moment the postman receives the invoice to report the data to the Financial Administration. The penalty is up to €10,000, or up to €100,000 for repeated breaches.
The deadline for issuing an invoice does not change — you have 15 calendar days from the supply of goods or services. What is new is reporting data to the Financial Administration (Finančná správa): a 5-day deadline starts from the moment your digital postman (Peppol access provider) takes over the invoice. The postman does the reporting automatically; you do not send anything manually. Failure to comply can lead to a penalty of up to €10,000, or up to €100,000 for repeated breaches.
Overview of deadlines
| Obligation | Deadline | Starts from |
|---|---|---|
| Issue and send the e-invoice | 15 calendar days | the supply of goods or services |
| Issue the e-invoice when the customer's status is notified later | 15 days | the day the customer subsequently informed you that you must issue them an e-invoice |
| Report the invoice data to the Financial Administration | 5 days | the moment the digital postman receives the invoice |
Beware of a common misconception
The 5 days are not a "confirmation of receipt" by the customer, as is sometimes written. It is the deadline for reporting the invoice data to the Financial Administration. If you use a digital postman, this happens automatically when the invoice is issued or received.
What are the penalties
- If you do not report the data, report it incorrectly or report it late: a penalty of up to €10,000.
- For repeated breaches: a penalty of up to €100,000.
- If it is an obvious mistake and you correct it immediately, you will not be penalised.
- If your digital postman demonstrably failed and the data was reported without delay once the fault was fixed, you will not be penalised either.
What if the customer cannot receive the e-invoice
If the customer is unable to receive an electronic invoice via a delivery service and you sent it via a delivery service, your legal obligation to issue and send the e-invoice is deemed fulfilled. The risk therefore does not remain with the supplier.
Can an e-invoice be cancelled after it is sent?
An invoice cannot be "pulled back" through Peppol. Errors found after sending are dealt with by a formal credit note and a new corrected invoice referring to the original, not by overwriting the original document. If the recipient does not accept the invoice, they must contact the issuer directly — rejection is not done through Peppol.
When the VAT control statement and the EC Sales List are abolished
Only from 1 July 2030. Until then you file the statements as before, even if you already invoice electronically.
Source: Financial Directorate of the Slovak Republic, methodological guideline 9/DPH/2025/IM — Frequently asked questions and answers on eFaktúra.