Slovakia to Mandate Structured E-Invoices and Real-Time Reporting Starting 2027

Slovakia is moving forward with plans to mandate B2B electronic invoicing, joining the growing list of European countries adopting such measures. A public consultation has been launched, with the first draft of the law expected by summer 2025.

Implementation Details

The implementation of e-invoicing and reporting will happen in three phases:

• January 2027: Businesses will be required to send, receive, and store structured e-invoices for domestic B2B transactions, in compliance with the EU EN16931 standard.
• January 2027: Real-time reporting of these domestic B2B transactions to tax authorities will also be mandatory.
• July 2030: A ViDA-based requirement for e-invoicing and reporting on intra-community B2B transactions will come into effect, aligning with the EU’s VAT in the Digital Age initiative.

Currently, only certain B2G transactions exceeding €5,000 are required to use e-invoicing through the new EFA government interface.

Public Consultation and Legal Amendments

The Slovak authorities had opened a public consultation on the reforms, which ran until January 31, 2025.

Amendments to the VAT Act will require businesses to issue and receive invoices in a structured electronic format starting January 1, 2027. An invoice will only be considered valid if it meets the criteria outlined in the VAT Act and can be automatically processed. The e-invoices must comply with the European standard for electronic invoicing, as specified in Directive 2014/55/EU.

Real-Time Reporting and E-Invoicing Benefits

From January 2027, businesses will also need to report data from issued and received e-invoices for domestic transactions in real time, in line with EU regulations on cross-border electronic invoicing.

The goal is to fully digitize the invoicing process, from the supplier’s creation to the customer’s processing, ensuring minimal manual input. This will shorten the time taken for invoice receipt and processing, eliminating the need for manual data entry from paper invoices.

Reducing Tax Fraud and Improving Business Efficiency

The new e-invoicing system is expected to help combat tax fraud, reduce VAT and corporate income tax gaps, and enhance tax collection. Real-time access to invoice data will allow the tax authorities to more quickly verify tax obligations and implement controls to prevent fraud.

For businesses, the new system will simplify operations, improve efficiency, and standardize communication, ultimately boosting the reliability and speed of data transfer.

Starting January 1, 2026, additional changes will address tax registration and deregistration to prevent individuals involved in fraudulent activities from re-entering the VAT system.

There’s more you should know about e-invoicing in Slovakia – learn more about the new and upcoming regulations.