Slovakia will require domestic VAT-registered businesses to issue structured electronic invoices for in-scope B2B and B2G transactions from 1 January 2027, using a Peppol-based delivery model and reporting via the Slovak Tax Data Document. The guide outlines the voluntary phase, technical requirements, and steps to prepare ERP systems and compliance processes before the mandatory go-live.
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RTC Suite · 1 day ago
Slovakia will introduce mandatory domestic B2B e-invoicing from 1 January 2027, using a Peppol-based framework. The webinar outlined the phased implementation, technical requirements, and preparation steps for businesses.
RTC Suite · 6 days ago
Slovakia will enforce mandatory domestic e-invoicing from 1 January 2027, based on the Peppol network. Businesses must prepare ERP integration, master data quality and compliance processes.
SniTechnology · about 2 months ago
Slovakia is advancing its mandatory e‑invoicing rollout, with the new system set to take effect on 1 January 2027. A draft amendment to the VAT Act introduces transitional relief, exempting domestic buyers from digital reporting of received invoices until 1 July 2030. The government also opened voluntary participation to entrepreneurs and is developing a certified digital postman framework.
VatCalc · about 2 months ago
Slovakia's Ministry of Finance has drafted a VAT reform package that transposes the EU's ViDA reforms and introduces changes to the 2027 e-invoicing regime. Key adjustments include removing the reporting requirement for domestic buyers during the transition period, exempting private landlords from receiving structured invoices, soft‑landing the first three months of 2027, and tightening the deadline for intra‑EU reverse‑charge invoices to the 15th day after the transaction month.
E-Invoice.app · 4 months ago
Slovakia will enforce mandatory B2B e-invoicing via the Peppol network from 1 January 2027 under Law 385/2025 Z.z., following a voluntary testing period in 2026. All e-invoices must use the EN 16931 XML standard (UBL 2.1 or CII), be issued within 15 days, and reported within 5 days, with penalties up to €10,000 per infraction and €100,000 for repeated violations.
VatCalc · 4 months ago
Slovakia is drafting legislation to extend its domestic reverse charge regime to high‑risk B2B services such as IT, advertising and consultancy. The new rules would shift VAT liability to the customer and would only take effect once Slovakia secures a derogation from Article 193 of the EU VAT Directive. Businesses should prepare for customer‑side VAT accounting, stricter VAT ID checks and ERP updates.
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Key Takeaways
From 1 January 2027, Slovakia's tax authority requires all domestic VAT-registered businesses to issue structured electronic invoices and report tax data via the Slovak Tax Data Document.
Slovakia uses a Peppol-based delivery model for structured electronic invoices, requiring certified access points and Peppol message flows.
Invoices must conform to the Slovak e-invoicing model, including Peppol message flows, MLS acknowledgements, and the Slovak Tax Data Document structure.
During the voluntary phase before 1 January 2027, businesses can select certified Peppol access points, test connectivity, validate ERP outputs, and establish reporting processes.
Primary source
Read the full article at RTC SuiteThis summary was published on VATfaqs.com on 28 July 2026. It relates to VAT developments in Slovak Republic. The original source is RTC Suite.
