Slovakia - e-invoicing mandate
B2B mandatory from 1 January 2027
Slovakia has legally enacted domestic B2B e-invoicing from 1 January 2027, when issuing an electronic invoice and using the state delivery service (Doručovacia služba) both become compulsory. 2026 is a voluntary transition year: you may already exchange EN 16931 invoices, but nothing obliges you to. Invoices follow EN 16931, exchanged over the state service and Peppol.
The mandate at a glance
B2B
B2G
E-reporting
Phase-in schedule
- 2027-01-01B2BDomestic B2B e-invoice issuance mandatory; state delivery service (Doručovacia služba) mandatory
- 2027-01-01B2GB2G issuance mandatory under the eFaktúra scheme
- 2027-01-01E-reportingInvoice-data transmission to the tax administration
Formats
Model
Decentralised — accredited service providers route invoices (4/5-corner, Peppol)
Network
Doručovacia služba + Peppol
National specification
Not applicable
Legal basis
Novela zákona o DPH č. 385/2025 Z. z., § 85o · § 76a
Official sources
- www.financnasprava.sk — eFaktúra portal; B2B & B2G obligation 2027, voluntary 2026, law 385/2025 Z.z. (§85o)
Last verified: 2026-07-12
A domestic B2B and B2G e-invoicing mandate is enacted for 1 January 2027 (law 385/2025), routed through the state Doručovacia služba; 2026 is a voluntary run-up.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Slovakia?
Status in Slovakia: B2B mandatory from 1 January 2027. Slovakia has legally enacted domestic B2B e-invoicing from 1 January 2027, when issuing an electronic invoice and using the state delivery service (Doručovacia služba) both become compulsory. 2026 is a voluntary transition year: you may already exchange EN 16931 invoices, but nothing obliges you to. Invoices follow EN 16931, exchanged over the state service and Peppol.
Which e-invoice formats are accepted in Slovakia?
The accepted formats in Slovakia are: EN 16931, UBL. They are exchanged over Doručovacia služba + Peppol. You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Slovakia?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Slovakia without transmitting anything.