Slovakia is preparing to introduce mandatory e-invoicing for all B2B and B2G transactions from January 1, 2027. The new framework aligns with the objectives of the VAT in the Digital Age (ViDA) initiative and relies on the decentralized Peppol network operating under a 5-corner model, with the Slovak tax administration acting as the fifth corner.
For B2G transactions, it will replace a previous framework introduced in 2023 that, despite being enacted in legislation, was never fully implemented in practice.
2023: a B2G mandate that never was deployed
Since 2023, Slovak legislation has required suppliers of public entities to issue electronic invoices through the government’s central platform, IS EFA (Informačný Systém Elektronickej Fakturácie). Under this framework, invoices were expected to comply with EN 16931 and be submitted in either UBL 2.1 or CII format according to the national SK_CIUS specifications.
The system was designed to support both automated and manual invoicing processes. Businesses equipped with e-invoicing software could connect via the platform’s API services, while smaller suppliers without dedicated software could manually create and submit invoices directly through the government portal.
In practice, however, IS EFA was never fully rolled out by the administration. As a result, although a legal obligation exists on paper, B2G e-invoicing has not been effectively enforced in Slovakia to date and suppliers of public administrations are free to submit their invoices in any format.
Still, Slovakia had already transposed Directive 2014/55/EU in 2019, and all Slovak public administrations are theoretically required to accept EN 16931-compliant electronic invoices. However, following the failure of the IS EFA rollout, e-invoicing adoption remains very limited across the country.
2027: Mandatory B2B and B2G e-invoicing via Peppol
From January 1, 2027, Slovakia will transition to a new e-invoicing model based on the Peppol network.
Businesses will be required to exchange invoices through an accredited service provider known locally as a Digital Postman (Digitálny poštár). Standard invoices will need to comply with EN 16931 and be exchanged in Peppol BIS 3.0 format. Relevant invoice data will then be transmitted automatically to the tax authority by the Digital Postman as part of the reporting process.
While the use of a Digital Postman will remain mandatory, Slovakia’s framework also allows, with the explicit agreement of both trading partners, the use of the CII syntax and, in certain cases, direct one-to-one invoice exchanges.
To help businesses prepare, a voluntary testing phase has been available since May 2026. Authorities have also indicated that a three-month transition period, extending until March 31, 2027, is likely to apply, during which penalties for implementation delays would be waived while companies complete their onboarding.
Slovakia Country Profile
Learn more by visiting our detailed Slovakia Country Profile, featuring:
- Summary of the upcoming e-invoicing obligations in Slovakia
- Timeline of the main e-invoicing milestones
- Access to resources such as some of the technical specifications
- More detailed technical explanations
Additionally, follow The Invoicing Hub on LinkedIn to read the latest relevant news regarding e-invoicing in Slovakia.
