Slovakia Proposes Mandatory B2B E-Invoicing by 2027

The Slovak Government has initiated a public consultation for implementing mandatory B2B e-invoicing across the country, marking a significant step in the fight against tax evasion. The proposed system will require VAT taxpayers to adopt e-invoicing for domestic transactions starting January 1, 2027.

Latest Update: New Draft Law Moves Toward Mandatory E-Invoicing in Line with EU ViDA

The Slovak Ministry of Finance has opened a new consultation on the latest version of the draft law, which intend to make electronic invoicing and data reporting mandatory for Slovak VAT-registered businesses. This move aligns Slovakia with the EU’s broader VAT reform under Council Directive 2025/516, which aims to modernise VAT systems for the digital age. The latest version of the draft law open for consultation was submitted on 30 July 2025.

ELearn more about the EU's VAT reform VAT in the Digital Age.

The draft law, identified as Law No. LP/2025/396, introduces significant changes to how VAT is administered in Slovakia. These changes will affect both domestic and foreign businesses operating under Slovak VAT obligations. Find below a summary of the key measures.

1. Mandatory Electronic Invoicing

• From 1 January 2027, all domestic VAT-registered businesses must issue and receive invoices in a standardised electronic format for domestic transactions.
• From 1 July 2030, this obligation extends to foreign VAT-registered businesses and applies to cross-border intra-EU transactions.

2. Real-Time Invoice Data Reporting

• Starting 1 January 2027, taxpayers will be required to report data from e-invoices for domestic transactions to the Slovak tax authorities.
• From 1 July 2030, the obligation expands to cross-border intra-EU transactions, in line with Article 5 of Directive 2025/516.

3. Abolition of Current Reporting Requirements

From 1 July 2030, the ESL return (Súhrnný výkaz) will no longer be required.

The consultation period is open until 19 August 2025. After this, the draft must go through parliamentary approval, be signed by the President, and be published in the official Collection of Laws to become binding.

The full text of the draft law (available in Slovak) can be accessed here: Draft Law No. LP/2025/396

Slovakia Sets the Stage for B2B E-Invoicing with Peppol-Based Infrastructure

During Q1 2025, Slovakia’s Financial Administration (FS) officially launched a national project aimed at rolling out mandatory electronic invoicing in the B2B sector. On 21 March, the FS announced the plan to leverage a decentralized infrastructure through the Peppol network, a secure, pan-European framework supported by nearly 20 EU countries. This approach enables multiple certified providers to participate, reducing the risk of single-point failures and fostering a competitive market for invoice delivery services.

Key transformations include:

• A mandatory, standardized XML format for invoice exchange.
• Elimination of the need for customer consent on invoice delivery methods.
• Enhanced security through certified channels, replacing PDF invoices sent via vulnerable email systems.

Additionally, Slovakian businesses developing accounting or invoicing software will be eligible to become Peppol-certified providers, broadening opportunities and driving innovation.

The initiative aims to streamline invoice processing, cut costs, and improve data quality, while ensuring a scalable and secure digital future for Slovakian businesses. Find the official announcement here.

B2B E-invoicing Proposal in Slovakia

• Mandatory E-Invoicing: Taxpayers must issue and receive invoices in a prescribed electronic format, aligned with the European standard for electronic invoicing. These invoices must enable automatic processing, ensuring uniformity and reducing errors.
• Real-Time Reporting: Invoice data from issued and received e-invoices will need to be reported to the Slovak financial administration in real time, streamlining tax compliance and enhancing transparency.
• Alignment with EU Directives: The proposal is designed to comply with the VAT in the Digital Age (VIDA) initiative and Directive 2014/55/EU, setting a foundation for seamless cross-border transaction reporting within the EU by 2030.

Why Implementing E-Invoicing?

By digitalizing invoicing processes, the government aims to reduce tax fraud, improve tax collection efficiency, and minimize the VAT gap. Additionally, e-invoicing can be beneficial for businesses as it allows to simplify business processes, reduce manual intervention, and enhance the quality and reliability of transactions.

How Can Marosa Help You?

Marosa is actively monitoring international developments in e-invoicing requirements and offers expert consultation to help businesses prepare for and adapt to upcoming regulatory changes.