Home Newsroom Slovakia Introduces Mandatory Peppol-Based E-Invoicing from 2027

Full Transition to Peppol-Based Domestic B2B E-Invoicing and 2030 Cross-Border Expansion

Written by Sumit Yadav

2025-11-13

Slovakia is preparing to launch mandatory e-invoicing for all VAT-registered businesses starting January 1, 2027. The rollout introduces real-time Peppol-based reporting for domestic B2B transactions, followed by cross-border e-invoicing from July 2030 under the EU ViDA roadmap.

Key Developments in Slovakia's E-Invoicing Mandate

Legislation Status:

A draft amendment to the VAT Act (Act No. 222/2004) has passed government approval and is awaiting final signature and publication in the Collection of Laws.

Mandatory Domestic B2B E-Invoicing – Jan 2027:

From January 1, 2027 all VAT-registered businesses must issue and accept structured e-invoices compliant with EN 16931. PDFs or scans will no longer qualify as valid invoices.

Real-Time Reporting Requirement:

Invoice data must be transmitted to the Financial Administration nearly instantly beginning January 2027, replacing delayed manual submissions.

Cross-Border Expansion – July 2030:

Intra-EU e-invoicing and digital reporting will become mandatory from July 1, 2030, aligning with the EU-wide ViDA digital VAT framework.

Peppol-Based Infrastructure:

Slovakia will operate a decentralized five-corner model over Peppol, with the Financial Directorate serving as the national Peppol Authority and managing accredited providers ("Digital Postmen").

End of Older Reporting Systems:

VAT control statements and EC Sales Lists will be abolished by July 2030 in favor of automated real-time data exchange.

Penalties for Non-Compliance:

Fines may reach €10,000 for initial breaches and up to €100,000 for repeat violations.

Next Steps for Businesses

Companies operating in Slovakia should implement EN-16931-compliant invoicing systems, prepare Peppol connectivity, and plan ahead for cross-border reporting by 2030.