Slovakia is moving forward with mandatory e-invoicing and real-time reporting. The new draft legislation outlines a structured, EN 16931-compliant framework managed by certified delivery service providers under the Financial Directorate.
A new phase in Slovakia’s digital tax modernization
Slovakia has taken the next step in its digital tax modernization by submitting draft legislation to its National Parliament to introduce mandatory e-invoicing and real-time reporting. This development builds on the country’s ongoing digital transformation and VAT modernization efforts.
For earlier context and background, see:
Slovakia advances toward mandatory e-invoicing
Slovakia’s push for e-invoicing and VAT modernization
Structured format and certified delivery providers
Under the proposed law, all invoices will need to be issued in a structured, EN 16931-compliant electronic format. Certified delivery service providers will be responsible for the exchange of e-invoices, format validation before transmission, and real-time reporting to the tax authority.
These providers will also ensure the authenticity, integrity, and readability of e-invoices while performing secure sender and recipient identification. Their role includes timestamping and managing automatic delivery and reporting of all e-invoices.
Oversight and public register
To guarantee compliance and transparency, Slovakia’s Financial Directorate will maintain a public register of certified delivery service providers. These providers must adhere to recognised European delivery standards and security requirements.
The full legislative process can be tracked on the Slov-Lex portal:
https://www.slov-lex.sk/elegislativa/legislativne-procesy/SK/LP/2025/396
Key takeaways
Changes companies need to prepare for include:
- Introduction of mandatory e-invoicing and real-time reporting
- Requirement to issue EN 16931-compliant electronic invoices
- Use of certified delivery service providers for validation and transmission
- Real-time submission of invoice data to the tax authority
- Oversight and certification by the Financial Directorate
