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Mandatory e-invoicing from 1 January 2027

The amendment to the VAT Act (Act No. 385/2025 Coll.) changes the way companies in Slovakia send invoices to each other. We will explain what this means for you – and why you do not need to worry about anything with us.

What is an e-invoice

A structured XML file according to the European standard EN 16931 (Peppol BIS Billing 3.0 format). A PDF, scan or Word document is no longer sufficient as an invoice.

How it is delivered

Via the Peppol network through an accredited “digital postman”. The company’s address is the Peppol ID in the format 0245:VAT ID. The data is also reported to the Financial Administration.

Who it applies to

It must be issued by VAT payers for domestic supplies to businesses and the state. It must be accepted by every company and sole trader – including non-VAT payers.

Timeline

1. 1. 2026

Act No. 385/2025 Coll. came into effect, beginning the voluntary period and the accreditation of digital postmen.
1. 1. 2027

Mandatory e-invoices for domestic B2B and B2G supplies by VAT payers. All companies must be able to receive e-invoices.
2027 – 2030

The VAT Control Statement and EC Sales List will continue to be submitted. The deadline for issuing an invoice is 15 days.
1. 7. 2030

E-invoicing also for cross-border supplies within the EU, deadline 10 days, the VAT Control Statement and EC Sales List are abolished.

For breaches of obligations, the Act allows fines of up to 10 000 €, and up to 100 000 € for repeated breaches.

What we will do for you

We will also create every invoice, credit note and tax document for payment as an e-invoice in Peppol BIS 3.0 format.
We validate e-invoices against EN 16931 rules – the same rules used by the European Commission validator.
We will add the correct VAT categories (S, AE, K, G, E, O) and exemption reasons according to the document regime.
We will generate your Peppol ID and those of your customers from the VAT ID and notify you who is missing a VAT ID.
Once the digital postman is connected, we will send the e-invoice with one click or automatically.
Upload received e-invoices as XML – they will be loaded into expenses including VAT by rate.

Prepare for free

OF20260015.xml · Peppol BIS Billing 3.0

<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#
      urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ID>OF20260015</cbc:ID>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:Note>Prenesenie daňovej povinnosti (§ 69 ods. 12)</cbc:Note>
  <cac:AccountingSupplierParty><cac:Party>
    <cbc:EndpointID schemeID="0245">2020123456</cbc:EndpointID>
    …
  <cac:TaxCategory>
    <cbc:ID>AE</cbc:ID>
    <cbc:TaxExemptionReasonCode>VATEX-EU-AE</cbc:TaxExemptionReasonCode>
  …
</Invoice>

Questions about e-invoicing

You do not have to issue e-invoices, but from 2027 you must be able to receive them. In our application, you can upload them into expenses even in the free plan.

Yes, for sending to the Peppol network – this is an accredited connectivity provider. However, with us you can generate and download the XML e-invoice even without one.

You may send a PDF as a visual attachment, but for domestic supplies between VAT payers, from 2027 it will no longer be a valid invoice on its own.

It will continue to be submitted until 30. 6. 2030. The application will prepare it as XML from your documents.