Slovakia has recently launched a public consultation aimed at implementing requirements for B2B e-invoicing
The first draft of the reform legislation is expected to be released by summer 2025.
The Finance Administration (FA) has confirmed its role as the Slovak Peppol Authority, focusing on a decentralized, five-corner e-invoicing model. This framework includes e-invoicing between businesses, complemented by e-reporting to the FA. A public consultation regarding this initiative was conducted at the beginning of winter.
E-Invoicing and Reporting Requirements
Slovakia's roll-out of e-invoicing and reporting requirements will occur in three stages:
January 2027:
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Structured E-Invoices: Businesses will be required to send, receive, and store structured e-invoices for domestic B2B transactions in compliance with the EU EN16931 standard.
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Real-Time Reporting: Businesses must report these domestic transactions in real-time to the tax authorities.
July 2030:
This phased approach aims to streamline financial processes and enhance transparency in economic transactions across Slovakia.
