Electronic Invoicing in Slovakia
Stay up to date on the latest news and comply with new regulations and technical requirements.
Comply platform enables you to easily and securely send and receive e-invoices by connecting directly to the PEPPOL network via our certified access point.
Compliance: upcoming obligations and deadlines
The obligation to receive electronic invoices in Slovakia stems from EU Directive 2014/55/EU.
On September 24, 2025, the government approved amendments to its Value Added Tax (VAT) Act No. 222/2004 Coll.
The reform stipulates that:
- Starting January 1, 2027, domestic B2B electronic invoicing with e-reporting will be mandatory.
- Starting July 1, 2030, electronic invoicing with e-reporting will also be mandatory for cross-border transactions.
All B2B invoices must adhere to the European standard EN 16931 and the syntax requirements of Directive 2014/55/EU.
Features of eInvoicing in Slovakia
Decentralized model and digital postmen
The European regulatory context
Slovak legislation is part of the European reforms promoted by the European Commission, particularly the ViDA (VAT in the Digital Age) initiative. This initiative aims to improve tax collection, reduce fraud, and simplify VAT compliance for businesses by harmonizing VAT rates within the EU.
Technical requirements for invoicing in Slovakia
Electronic invoicing in Slovakia is based on compliance with the European eInvoicing standard EN 16931. The adopted format is Peppol BIS 3.0, which complies with the updated technical specifications EN 16931-1:2017+A1.
This specification is mandatory for domestic and cross-border transactions, ensuring interoperability, data consistency, and the smooth exchange of electronic invoices with 21 European countries.
PEPPOL Access Point
Electronic invoices are exchanged via the PEPPOL network, a recognized European standard.
Comply platform is a certified PEPPOL Access Point that can securely and reliably manage the entire invoice sending and receiving process in a compliant manner.
CTC (Continuous Transaction Controls)
The Slovak reform introduces a real-time electronic VAT system based on the CTC model, which will gradually replace current monthly and annual reporting.
This model, known as a five-corner model, provides real-time or near real-time e-Reporting.
Storage that ensures authenticity
All invoices and related records must be kept for ten years, starting from January 1 of the year following their issuance.
Paper invoices may be digitized. However, archiving outside of the Slovak Republic is only permitted with prior approval from the tax administration and must be renewed annually.
Issue and receive eInvoices with Comply platform
Comply platform offers comprehensive solutions for creating, sending, and receiving electronic invoices directly from your ERP system.
Our platform is compatible with the leading business systems, including SAP (from ECC to S/4HANA), Microsoft Dynamics 365 Business Central, and Sage.
Invoices received in Peppol BIS 3.0 format are automatically processed, reducing the need for manual intervention and potential errors.
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