Slovakia is advancing its digital transformation with the phased introduction of mandatory B2B electronic invoicing and digital reporting. Following preliminary updates to Act No. 222/2004 on Value Added Tax (the VAT Act) released in December 2024, the framework aims to reduce tax evasion, increase compliance, and align cleanly with the European Union’s “VAT in the Digital Age” (ViDA) initiative.
The upcoming rules mandate that businesses established in Slovakia issue structured electronic invoices for domestic transactions and report them in real-time to the tax authorities. As a certified Peppol Access Point, B2Brouter enables companies to securely process, validate, and route compliant electronic invoices, safeguarding full interoperability with public and private sector entities alike[cite: 1, 2].
Find here an up-to-date guide to help businesses navigate the Slovakian e-invoicing framework.
Important dates
January, 2027
Businesses established in Slovakia must issue electronic invoices for domestic B2B transactions and report invoice data in real-time to the tax authorities.
July 1, 2030
The digital reporting and invoicing requirements broaden to include intra-community (cross-border EU) transactions, fully harmonizing with the EU's ViDA standards.
Legislation
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Mandatory B2G invoicing
In force since August 1, 2019, under Act No. 2015/2019, public authorities and their suppliers are required to manage e-invoices compliant with the European e-invoicing standard.
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Scope of mandate
Starting January 1, 2027, Slovakian VAT taxpayers will be required to apply the new domestic B2B e-invoicing and real-time electronic reporting rules.
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Regulatory Approach
Slovakia implements a combined invoice exchange framework and a real-time B2B tax reporting model.
Accepted formats
UBL 2.1
Delivery channels
The Peppol network is the official channel for e-invoice exchange with public administrations in Slovakia.
Regulating authority
The Ministry of Finance of the Slovak Republic coordinates the public consultations, drafting, and deployment of the e-reporting and invoicing standard.
Send e-invoices to Slovakia securely with B2Brouter
Ready for Slovakia 2027
B2Brouter monitors legislative changes closely—such as the upcoming 2025 draft adoptions—ensuring your systems are perfectly aligned ahead of the January 2027 mandate.
Certified Peppol Access Point
Connect instantly to public authorities and private enterprises in Slovakia using our trusted Peppol Access Point network.
Easy integration
Seamlessly integrate B2Brouter with your domestic or international ERP or accounting software to automate compliance without changing your daily workflow.
International invoicing
Manage your domestic billing in Slovakia while seamlessly staying compliant with EU cross-border requirements and future ViDA expansions.
Certifications
B2Brouter is certified with the ISO 27001 standard on information security management, certified as a Peppol Access Point Service Provider and a member of the EESPA.
