Starting January 1, 2027, Slovakia will introduce mandatory electronic invoicing for certain domestic transactions. This blog post explains who is affected, how Peppol works in Slovakia, why structured invoice data and TINs are important, and how companies can prepare their systems and processes. The official Slovak term for this is eFaktúra.
E-invoicing in Slovakia refers to the issuance, transmission, and receipt of invoice data in a structured electronic format to enable automated processing.
The official tax authority explicitly states that an electronic invoice is not simply a regular PDF file or a digital image of a paper invoice. Finančná správa
Because the invoice data is provided in a structured format, POS and ERP systems can automatically read and process it without having to manually extract information from a document.
Retention Requirement: Businesses subject to sales tax should also plan for long-term retention. Electronic invoices must generally be retained for ten years in their original XML format. The responsibility for retention lies with the taxpayer, not with the certified delivery service provider.
Mandatory e-invoicing will take effect in Slovakia on January 1, 2027. The legal framework has been in effect since January 1, 2026. Companies should use the remaining preparation time to review their obligations, select a provider, and test their systems.
The following data is important for companies:
The requirements effective in 2027 primarily apply to domestic transactions. The exact scope depends on the tax status of the supplier and the recipient, as well as the type of transaction.
The Slovak Tax Administration states that legal entities and business owners who are considered taxpayers under Slovak law must be able to receive electronic invoices. Examples include, among others:
Self-Employed Individuals
concession-holding companies
liberal professions
self-employed farmers
Landlord
Essentially, all domestic B2B and B2G transactions are relevant. B2C transactions are not covered by the general requirement.
Important for businesses: Receipts from the Slovak eKasa point-of-sale system for amounts up to 400 euros, including VAT, are considered simplified invoices and are exempt from the e-invoicing requirement. An eKasa receipt and an e-invoice are not interchangeable: Whether an e-invoice is required for a sale to a business customer depends on the specific transaction. POS providers should therefore verify how cash register receipts, invoices, and corrections interact between the POS, invoicing, and ERP systems.
Since exceptions and reporting requirements may depend on the specific transaction and the current version of the Value-Added Tax Act, companies should consult with tax or legal advisors to determine their individual scope of application.
Peppol provides the network and integration framework that enables structured electronic invoices to be exchanged securely between companies and their service providers.
Peppol is a European network for the exchange of electronic business documents. It uses standardized document formats and an electronic delivery network to facilitate secure transmission.
Slovakia's national solution relies on a decentralized, Peppol-based infrastructure rather than connecting each company directly to a central invoicing portal. Companies send and receive invoices through certified service providers.
For a more comprehensive overview of Peppol and electronic document transmission, see " Peppol Explained Simply: Network, E-Invoices, and Access Point."
A Digital Postman is a certified service provider that facilitates the compliant transmission and receipt of electronic invoices in Slovakia.
In Slovakia, electronic invoices are sent and received through certified service providers, known as access providers. They facilitate secure and compliant invoice distribution between senders and recipients. Important for businesses: efsta is a certified Peppol Access Point Provider and is currently preparing the solution for Slovakia.
Selecting a provider is therefore an important preparatory step, but it does not constitute the entire implementation project. Companies must also ensure that billing data is transferred correctly between the service provider and their internal systems.
Companies should evaluate the following points:
These criteria are practical recommendations. Specific legal and technical requirements should be verified based on the latest documentation from the tax authorities and the accredited scope of services provided by the selected vendor.
Electronic invoices must use a structured format that complies with EN 16931 and supports automated processing. Peppol BIS is based on this European standard.
EN 16931 defines the key information and structure required for compatible electronic invoices in Europe. The Slovak Financial Administration specifies Peppol BIS as the standardized invoice format based on EN 16931 and UBL 2.1.
The European Commission's country overview also refers to:
Companies should not focus solely on creating the file. A technically valid XML invoice must also contain complete and accurate business and tax data. Customer master data, tax identification numbers, addresses, invoice references, and VAT information should therefore be carefully verified.
A TIN identifies a taxpayer. In Slovakia, the national tax identification number is commonly referred to as a DIČ and facilitates identification in the electronic invoicing system.
TIN stands for Tax Identification Number. The Slovak term daňové identifikačné číslo is abbreviated as DIČ.
The assignment of a DIČ alone does not mean that a company becomes liable for tax or is required to file a tax return. The agency links this registration initiative to preparations for mandatory electronic invoicing. TINs are used for identification within the system for sending and receiving electronic invoices.
The preparation should combine a legal analysis of the scope of application, the selection of a provider, the verification of master data, system integration, and end-to-end testing. Simply generating an XML file is not enough.
It is necessary to determine which entities and transactions are required to issue or receive electronic invoices. Relevant exceptions and responsibilities for monitoring regulatory changes should be documented.
It is important to examine how outgoing and incoming invoices flow through the ERP, POS, and PMS systems. Manual processes, external accounting service providers, and invoice corrections should also be taken into account.
Existing systems should meet the core technical requirements and integrate seamlessly with the selected service provider.
A certified service provider should be selected and evaluated based on its certification status and operational suitability.
Company information, TINs of customers and suppliers, VAT numbers, addresses, payment details, and invoice references should be validated. Responsibilities for correcting incomplete data records should be defined.
Complete business scenarios should be tested, rather than just checking the connection. This includes invoicing, shipping, receipt, import, validation, rejection, correction, and reporting.
The Slovak tax authority encouraged companies to take advantage of the voluntary preparation phase for practical testing. Expert assessments also emphasize the importance of verifying data flows between internal systems and the e-invoicing provider.
The reform requires more than just replacing PDF with XML. Companies must coordinate tax compliance, invoice data, Peppol connectivity, and internal processes. efsta is currently working on a solution for the Slovak market.
As a certified Peppol Access Point Provider, efsta will handle the technical connection to the Peppol network and integrate compliant e-invoicing into existing systems.
What does "eFaktúra" mean in Slovakia?
"eFaktúra" is the Slovak term for an electronic invoice under the e-invoicing reform. It does not refer to a PDF invoice, but rather to a structured, machine-readable invoice format that can be issued, received, and processed via the designated infrastructure.
Is e-invoicing completely new in Slovakia?
No. A legal B2G framework already exists for the public procurement sector based on Law No. 215/2019 on Guaranteed Electronic Invoicing. The reform taking effect in 2027 therefore does not introduce e-invoicing from scratch, but rather expands and standardizes electronic invoicing—particularly for domestic B2B and B2G transactions—based on the Slovak Value-Added Tax Act.
Is e-invoicing mandatory in Slovakia?
Mandatory electronic invoicing for specified domestic transactions will take effect on January 1, 2027. The specific requirements depend on the parties involved, their tax status, and the type of transaction.
Is a PDF considered an electronic invoice in Slovakia?
No. The Slovak Tax Administration states that an electronic invoice is a structured XML document and not simply a PDF file or an image of a paper invoice.
Is an eKasa receipt considered an e-invoice?
No. A receipt from the eKasa point-of-sale system is not an e-invoice. eKasa receipts for amounts up to 400 euros, including VAT, are considered simplified invoices and are not subject to the e-invoicing requirement. For higher amounts or sales to business customers, you should check whether an e-invoice is required.
What is Peppol in Slovakia?
Peppol is the network for the exchange of standardized electronic business documents. Slovakia's e-invoicing model uses a Peppol-based infrastructure and certified service providers.
What is a digital postman in Slovakia?
A Digital Postman is a certified provider involved in the sending and receiving of electronic invoices between businesses. Businesses select a provider that meets the applicable Slovak technical and accreditation requirements.
What are TINs in Slovakia?
TIN stands for Tax Identification Number. In Slovakia, the national tax identification number is called DIČ. It is used to identify taxpayers and is relevant to the electronic invoicing system.
Is a Slovak TIN the same as a VAT number?
Not necessarily. A DIČ identifies a taxpayer, while VAT registration has its own legal implications. The Slovak Tax Administration explicitly states that the assignment of a DIČ does not automatically make a company subject to VAT.
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