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Slovakia's Progress towards E-Invoicing and Real-Time Reportings

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: 

  • 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.

  • Real-Time Reporting: Businesses must report these domestic transactions in real-time to the tax authorities.

July 2030: 

  • Introduction of ViDA-based requirements for e-invoicing and reporting for intra-community B2B transactions. 

This phased approach aims to streamline financial processes and enhance transparency in economic transactions across Slovakia.

Country update for Slovakia
18 March 2025
Stay informed about the latest indirect tax developments in Slovakia, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.
These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in Slovakia.