Slovakia to mandate e-invoicing for businesses in 2027

Slovakia is set to implement a mandatory e-invoicing system starting January 1, 2027. This transition marks a significant change for businesses, as traditional PDF invoices will no longer suffice for many B2B transactions. The new system requires invoices to be in a structured XML format following European standards, allowing accounting systems to automatically process them.

Invoices will be exchanged via the Peppol network and certified delivery service providers, referred to as ‘digital postmen’. While the mandate primarily affects VAT payers for specific domestic transactions, all legal entities and taxable persons—including freelancers and self-employed individuals—must be prepared to receive e-invoices by the deadline.

To prepare, businesses can select a certified provider through the Financial Administration’s portal. Choosing a provider involves evaluating factors such as accounting software integration, document archiving, and the volume of invoices handled. While the Financial Administration will gradually roll out the system throughout 2026, businesses have the option to join the electronic invoicing process voluntarily before the official mandate.