Slovakia is introducing mandatory e-invoicing, an amendment to the Act 222/2004 on VAT valid from 1.1.2026. E-invoicing will be mandatory from January 1, 2027, for all VAT payers in the Slovakia. Slovakia will use the CIUS in scope of the Peppol BIS 3 format after January 2027 (compliant to the EN 16931 semantic).
Slovakia is introducing a comprehensive reform of its VAT system, mandating electronic invoicing and implementing a real-time Digital Reporting Requirement (DRR). This framework is aligned with the EU’s VAT in the Digital Age (ViDA) initiative.
The implementation is planned in two phases:
- Phase 1 (from January 1, 2027): Mandatory e-invoicing is expected to apply to domestic B2B and B2G transactions where the supplier is a Slovak VAT payer. Suppliers must issue structured e-invoices and report the data to the Financial Directorate.
- Phase 2 (from July 1, 2030): E-invoicing is expected to become the default standard for all B2B and B2G transactions, including domestic and intra-Community supplies, with the full real-time DRR system active.
