E-invoicing from 2027: what changes in Slovakia
Slovakia has adopted Act 385/2025, which brings mandatory electronic invoicing into the VAT Act. It is not a rule about emailing a PDF — an e-invoice is structured data exchanged through a certified provider. Below is who it affects, from when, and what is worth doing before the deadline.
Updated:
Who it affects
- VAT payers
- From 2027 they must ISSUE e-invoices for domestic supplies to businesses and to public bodies (B2B and B2G).
- Non-payers of VAT
- They do not have to issue e-invoices in the first phase, but they must be able to RECEIVE one from a supplier who does. That includes most živnostníci.
- Everyone else, later
- From mid-2030 the obligation widens to the remaining taxable persons and to cross-border supplies within the EU.
The deadlines
- 2026
- A voluntary phase: those who want to can start exchanging e-invoices before the obligation begins.
- 1 January 2027
- Domestic B2B and B2G supplies by VAT payers must be invoiced electronically, in a single structured format.
- 1 July 2030
- The obligation extends to the remaining taxable persons and to cross-border supplies within the EU.
What an e-invoice actually is
An e-invoice is a structured file — data a machine can read and post automatically, not a picture of a document. It travels through a certified delivery provider rather than by email, and the tax administration receives the reported data along the way. Slovakia is building this on the Peppol network with the Finančná správa taking part in the exchange.
A PDF sent by email is NOT an e-invoice in the sense of the new rules, no matter how correct its contents are.
What to do now
There is nothing to buy in a hurry — the technical details are still being finalised. What is worth doing already:
- Check whether you are a VAT payer under §4 or only registered under §7 / §7a — the first phase applies to the former.
- Keep your customer records clean: an e-invoice is addressed by an identifier, not by a person on the other end reading it.
- Ask your accountant how they intend to receive e-invoices, so your systems do not diverge.
- Watch for the voluntary phase — trying it before the deadline is cheaper than discovering the problem in January 2027.
Frequently asked questions
I am not a VAT payer. Does this affect me at all?
In the first phase you do not have to issue e-invoices, but you must be able to receive one from a supplier who is a VAT payer. From mid-2030 the obligation to issue widens further.
Can I keep sending PDFs?
Not for supplies covered by the obligation. A PDF stays perfectly fine for anything outside it — for example an invoice to a private individual.
Will Faktura365 support e-invoicing?
Yes, we are preparing for it. Issuing invoices will stay free; only the sending of e-invoices will be charged for, and only a symbolic amount, because the delivery through a certified provider costs us too.
Where do the exact technical rules stand?
Parts of the implementation are still being specified. This page is updated as the rules firm up — the date above shows when it was last reviewed.
Invoice normally today, and be ready for 2027
Faktura365 keeps your invoices, customers and numbering in one place — the base an e-invoice will be built from.
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This information is general in nature, reflects the state of the rules on the date above, and does not replace tax or legal advice.