Electronic invoicing and e-Reporting in Slovakia

Yes. A PDF invoice is only a visual document. An electronic invoice, on the other hand, is a structured XML file that accounting systems can read and process automatically. This eliminates manual data entry and reduces errors.

No. At present, electronic invoicing will only be mandatory for transactions between businesses (B2B) and between businesses and public administrations (B2G).

Electronic invoices will be sent through authorized service providers, also known as "digital postmen."

These services function as a secure digital delivery system for sending and receiving electronic invoices, ensuring they reach the intended recipient correctly.

In addition to sending invoices, businesses will also be required to receive them. This means that if another company is legally required to send you an electronic invoice, you must be able to receive it.

All legal entities and VAT registered taxpayers must be able to receive electronic invoices.

This includes, for example:

• Self-employed workers and sole proprietors
• Professionals such as lawyers, notaries, architects, or artists
• Self employed farmers
• Individuals who rent out real estate

If you belong to any of these groups, you will need to contract a delivery service provider in order to receive electronic invoices.

Yes, although not until July 1, 2030.

From that date onward, invoice information will be transmitted automatically to the tax authority almost in real time. This will reduce administrative burdens and eliminate part of the work associated with filing reports and forms.

The objective is to simplify processes and allow businesses to spend less time on administrative tasks and more time on their core activities.

Invoice errors can be handled in different ways depending on when they are identified:

• Errors before submission: Many electronic invoicing systems perform automatic validations before sending the invoice. If formatting errors or incomplete data are detected, they can be corrected immediately.
• Rejected invoices: If an invoice does not meet the required standards, the recipient may reject it and request a corrected version. The new invoice must reference the original invoice.
• Errors detected after submission: Once an electronic invoice has been successfully delivered, it generally cannot be modified directly. In these cases, a corrective invoice or credit note must be issued, followed by a new corrected invoice.
• Recipient rejection: If the recipient does not accept the invoice, they must contact the issuer directly, as the Peppol network does not support automatic invoice rejection within the system.

Electronic invoicing incorporates several mechanisms to minimize errors:

• Structured formats such as UBL and the use of the Peppol network help standardize information and reduce mistakes.
• Automatic validations verify that the invoice complies with the legal and technical requirements applicable in Slovakia before it is sent.

No. Recipient consent is no longer required to send electronic invoices. This makes implementation faster and easier.

The legal deadline remains unchanged: the invoice must be issued within 15 days following the delivery of goods or the provision of services.

The obligation will be considered fulfilled if the electronic invoice is issued and transmitted through the corresponding system within that 15 calendar day period.

The same deadline also applies to corrective invoices.

At present, the electronic invoicing system is intended only for the exchange of invoices within Slovakia.
The obligation to issue and transmit electronic invoices for domestic transactions between businesses (B2B) and between businesses and public administrations (B2G) will come into effect in 2027.

Cross border electronic invoicing between companies in different European Union countries will be introduced later under the European ViDA (VAT in the Digital Age) initiative.

The objective of this initiative is to harmonize electronic invoicing and VAT reporting requirements across the European Union. According to the current timeline, cross border electronic invoicing is expected to become available from 2030 onward.

The following documents may be exchanged through the electronic invoicing system:

• invoices
• self-billing invoices
• credit notes.

Yes. EDIFACT may continue to be used for the electronic exchange of invoicing data with customers.

However, from January 1, 2027, EDIFACT invoices will no longer be considered valid electronic invoices for VAT purposes in domestic transactions between entities established in Slovakia.

No. There is currently no specific legal requirement to notify invoice rejections through the Peppol network.

This applies, for example, to cases involving formal errors, purchase order discrepancies, or other validation issues.

During 2026, the use of the delivery service will be voluntary.

If the recipient is registered in the Peppol directory, it will be possible to send electronic invoices through the network.

Starting in 2027, both the sending and receiving of electronic invoices through the delivery service will become mandatory.

If the recipient fails to comply with the obligation to receive electronic invoices, the sender's obligation will still be considered fulfilled once the invoice has been transmitted through the delivery service, even if the process ends with a technical error.

Self billing will continue to be permitted in Slovakia under the current conditions.

This means that the customer may issue invoices on behalf of the supplier, provided that a prior written agreement exists between both parties governing this process.

The workflow will be similar to standard invoicing:

• The customer issues the invoice and explicitly indicates that it has been created on behalf of the supplier
• The invoice is sent through the Peppol network via the corresponding service providers
• There is no need to resend the invoice between the various parties in the network.

In addition, reporting to the Tax Authority will be performed automatically by the service providers involved. The reporting obligation will be considered fulfilled once the invoice is delivered to the official transmission service.

Self billing invoices will be technically identified using a specific code.

The most common and simplest way to correct an invoice in Peppol is to:

1. Issue a credit note referencing the original invoice.
2. And subsequently send a new corrected invoice.

It is also possible to issue a corrective invoice directly, provided it complies with all Peppol BIS Billing 3.0 technical requirements.

In this case, the corrective invoice must:

• Include the corrected information,
• Comply with the network's technical validations,
• And contain a clear reference to the original invoice in field BT-25 (InvoiceDocumentReference).

No. The obligation applies only to taxpayers registered under specific provisions of the Slovak VAT Act.

Therefore, companies established outside Slovakia, even if they hold a Slovak VAT number, will not be subject to this obligation if they are registered under the regime applicable to non-established entities.

Yes. As of January 1, 2027, electronic invoices must be archived in their original electronic format for a period of ten years from the end of the calendar year to which they relate.

Yes. EDI systems, including EDIFACT, may continue to be used.

However, invoices must comply with the European standard EN 16931 and use one of the approved formats, such as UBL or CII XML.

This means that even if a company continues using EDIFACT internally, invoice data must be converted into a format compatible with European regulations before being transmitted.

The authenticity and integrity of electronic invoices are guaranteed through several technical mechanisms within the Peppol network, including:

• The secure AS4 protocol
• The use of authorized service providers
• The unique identification of each document through a UUID
• The Message Level Status (MLS) tracking and status system
• Internal controls within accounting systems

As a result, it is not necessary to apply an electronic signature to each invoice.

No. Attaching a visual PDF representation is optional and depends solely on the agreement between the parties involved.