Slovakia has submitted draft legislation to make e-invoicing and real-time VAT reporting mandatory. Building on its existing IS EFA system for public sector transactions, Slovakia plans to extend e-invoicing to all B2B transactions from 2027 and to cross-border trade by 2030, aligning fully with the EU’s VAT in the Digital Age (ViDA) initiative.
Slovakia is moving decisively toward full digitalization of its invoicing landscape. Following the successful rollout of e-invoicing in public sector transactions through the IS EFA system, the government has now submitted draft legislation to the National Parliament to make electronic invoicing and real-time VAT reporting mandatory for businesses. This proposal aligns with the European Commission’s VAT in the Digital Age (ViDA) initiative and positions Slovakia as one of the frontrunners in regional VAT modernization.
This development follows earlier steps outlined in our article on
Slovakia’s push for e-invoicing and VAT modernization,
which explored the country’s plans for a national B2B e-invoicing system. The newly submitted law gives these plans a concrete timeline and legal framework.
B2G and G2G e-invoicing: already operational with IS EFA
Since April 2023, e-invoicing has been gradually introduced for transactions between businesses and public institutions (B2G) and between public entities (G2G). These exchanges are managed through IS EFA (Informačný Systém Elektronickej Fakturácie), a national e-invoicing platform built to comply with the EN 16931 European standard.
IS EFA enables automated invoice processing, reducing manual errors and improving transparency in public procurement. With this step, Slovakia joined other EU member states advancing toward more efficient and transparent public sector operations, fully aligned with European digitalization goals.
Mandatory B2B e-invoicing and reporting from 2027
Initially, Slovakia considered a voluntary B2B e-invoicing model back in 2022. However, in November 2024, a draft law amending Act No. 222/2004 on VAT was submitted to Parliament, establishing the legal foundation for mandatory B2B e-invoicing and real-time reporting.
The new legislation mandates that only structured e-invoices containing all VAT-required data will be valid from January 1, 2027 onward. These invoices must be issued, sent, received, and stored electronically in an EN 16931-compliant format that enables full automation without manual intervention.
A key part of this transition is that the Financial Administration (FA) will act as Slovakia’s national Peppol authority, introducing a decentralized five-corner model. This model will support direct invoice exchange between businesses while simultaneously ensuring real-time reporting to tax authorities.
Three-phase implementation timeline
- January 2027: All VAT-registered businesses must issue, receive, and store structured e-invoices (EN 16931) for domestic B2B transactions.
- January 2027: Businesses will also be required to report transactions electronically in real time to the Financial Administration.
- July 2030: The obligation will extend to intra-community B2B transactions, harmonizing with ViDA standards and eliminating traditional VAT control and EC recapitulative statements.
How certified providers fit in
Certified delivery service providers will play a crucial role in validating, timestamping, and transmitting invoices to ensure authenticity and integrity. They will also facilitate secure identification of sender and recipient, manage delivery, and guarantee compliance with European interoperability standards.
The Financial Directorate will maintain a public register of certified providers and recognized European delivery standards, ensuring reliability and transparency across all transactions.
Preparing for the transition
Slovak businesses should begin assessing their ERP and invoicing systems now to ensure compliance with EN 16931 and real-time data exchange requirements. Adopting modern e-invoicing solutions, such as
Dynatos’ e-invoicing offering,
can help automate invoice flows, connect with certified Peppol networks, and ensure readiness for upcoming ViDA-aligned mandates.
For more context on how similar transitions are unfolding across Europe, see our insights on
Poland’s KSeF rollout,
which outlines how automation and real-time reporting are reshaping compliance across the EU.
Key takeaways
- Slovakia’s IS EFA system has already introduced e-invoicing for B2G and G2G transactions.
- The country will extend mandatory e-invoicing to B2B transactions from January 2027.
- Real-time reporting to the Financial Administration will begin in 2027.
- Cross-border B2B transactions will be included by July 2030, under ViDA.
- All invoices must follow the EN 16931 structured format and be handled by certified delivery providers.
- The Financial Administration will serve as Slovakia’s Peppol authority, managing a five-corner exchange model.
- Businesses should start preparing ERP systems and data flows for full compliance.
