e-Invoicing · VAT

e-Invoicing from 1 January 2027: what changes and how to prepare

From January 2027, PDF invoices sent by email are coming to an end in Slovakia. VAT payers will invoice electronically via the Peppol network, and almost every business will have to be able to receive e-invoices. Here is who it affects, how it works and what is worth doing this year.

1. What an e-invoice is

An e-invoice is not a PDF or a scanned paper invoice. It is a structured XML file following the European standard EN 16931 in the Peppol BIS Billing 3.0 format, which accounting software can read and process automatically. No more retyping invoice data by hand.

The legal basis is Act No. 385/2025 Coll., an amendment to the Slovak VAT Act, passed by Parliament in December 2025.

2. Who it affects

Must issue

Domestic VAT payers in domestic transactions with businesses (B2B) and the state (B2G): s. r. o., a. s., and sole traders registered for VAT. The number of invoices doesn't matter, it applies even to one invoice a year.

Must be able to receive

Every legal entity and every business that is a taxable person, including those not registered for VAT. Even if you don't issue e-invoices yourself, you need a digital postman so your suppliers' invoices can reach you.

The obligation does not apply to sales to end consumers (B2C). There you can invoice as before.

3. How it works in practice

Invoices no longer go by email but through a certified delivery service provider, known as a digital postman. Each company chooses its own:

Supplier→their digital postman→Peppol network→buyer's postman→Buyer

Besides delivering the invoice, the digital postman also automatically reports the invoice data to the Financial Administration. You don't have to do it manually. You choose your postman on the Financial Administration portal in the eFaktúra section after logging in via slovensko.sk.

4. Timeline

2026Voluntary phase. Businesses can already choose a digital postman and try sending e-invoices.
1 Jan 2027Mandatory e-invoices for domestic B2B and B2G transactions of VAT payers. All businesses must be able to receive them.
1 Jul 2030Extension to cross-border transactions within the EU (ViDA directive). The VAT control statement and EC sales list are also planned to be abolished.

5. Penalties

If you fail to report invoice data, report it incorrectly or late, you face a fine of up to €10,000, and up to €100,000 for repeated breaches. The Financial Administration also states that you won't be fined for an obvious error you correct immediately, or if your digital postman demonstrably failed and the data was reported promptly once the fault was fixed.

6. What to do in 2026

Find out which group you're in. A VAT payer issues and receives, a non-payer “only” receives.
Choose a digital postman on the Financial Administration portal.
Check your invoicing software. Can it issue an invoice in Peppol BIS format and send it via your postman?
Check your customers' details, especially IČO, DIČ and VAT ID. Peppol delivers by identifiers, not by email address.
Do a dry run during the voluntary phase so January doesn't take you by surprise.
Agree with your accountant on how e-invoices will flow into your books.

How we handle it at Squele

For Squele clients we use Doklado, a certified digital postman in the Peppol network. Either you issue the invoice in Doklado and it goes out as an e-invoice via Peppol, or Doklado receives it from your supplier. Either way, it passes through AI processing and my review and shows up in your reports right away. For Squele clients, we handle e-invoicing setup and day-to-day operation completely and free of charge.

Not sure whether you're ready for January 2027? We'll look at your invoicing process and set it up with you.

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As of 27 Oct 2026. This article is a general overview, not binding tax advice. Sources: Act No. 385/2025 Coll.; Financial Administration of the Slovak Republic, eFaktúra FAQ (August 2026); eFaktúra section at financnasprava.sk.