Slovakia to implement new toll system and e-invoicing in 2027

Slovakia is preparing for significant administrative and digital transitions scheduled for early 2027.

A new national electronic toll system will go into operation on January 1, 2027. To facilitate this transition, vehicle registration for the new system will begin on December 1, 2026. Operators will need to re-register vehicles, enter into new contracts, and equip vehicles with new on-board units. The new system will support a prepaid mode, allowing for the management of multiple vehicles or entire fleets under a single toll account. Registration can be completed online via the 'Moje mýto' customer zone or in person at selected locations.

Additionally, starting January 1, 2027, mandatory electronic invoicing will be introduced for domestic B2B and B2G transactions. VAT payers must issue invoices in a structured electronic format compliant with European standard EN 16931, specifically the Peppol BIS Billing 3.0 format. These documents will be exchanged through certified digital postmen using the Peppol infrastructure, moving away from traditional PDF attachments sent via email to allow for automated processing by corporate systems.