E-invoicing compliance and regulatory updates - Slovakia

Electronic Invoicing in Slovakia

Is e-invoicing mandatory in Slovakia ?

E-invoicing is mandatory in B2G scenarios and will become mandatory for B2B transactions from 1 January 2027.

Who is affected?

B2G: All public administration entities and their suppliers are affected by the B2G e-invoicing mandate. Foreign companies invoicing Slovak public bodies must send and receive invoices via email. All Slovak taxable businesses must comply with the e-invoicing requirement according to the timeline.

B2B: Legal entities who are taxable persons under Slovak law. 

Compliance requirements

In B2G scenarios, businesses must send structured e-invoices through the national e-invoicing platform, IS EFA. Foreign suppliers submit through IS EFA or via a dedicated government email address.

 In B2B scenarios, businesses are required to send EN 16931-compliant e-invoices via the Peppol Network and report the e-invoice data to the government platform through an accredited provider (known as a Digital Postman).

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Key Deadlines 

• 1 January 2027: Mandatory e-invoicing for all domestic B2B transactions in structured XML compliant to EN-16931.

Standards & Platforms

Platform

In B2G, IS EFA is the central national e-invoicing system and communications platform developed by the Slovak government.

In B2B, businesses will be required to transmit and report e-invoices starting January 1, 2027.

What formats are required in Slovakia?

B2G invoices must be submitted in structured data format, either UBL 2.1 or CII D16B, to the IS EFA system. For foreign companies, e-invoices must be sent by email and will be confirmed or rejected via email by the government.

Archiving in Slovakia

What are the archiving requirements in Slovakia?

Invoices must be archived for ten years after the end of the tax period in which the service was provided. Storage location is flexible, but authorities must be granted immediate and free access. Invoices may be converted to electronic format, provided credibility, integrity, and readability are ensured through an electronic signature.

Legal invoice

For suppliers: For B2G suppliers, a legal invoice is a structured e-invoice submitted via IS EFA or, for foreign companies, sent and confirmed by email with the relevant public authority. For B2B suppliers, a legal invoice is a structured e-invoice submitted via the mandated framework and reported through a Digital Postman.

For buyers: For Governmental buyers and B2B buyers after the mandate is in effect, a legal invoice is an e-invoice received in a structured format (or by email for foreign suppliers) and verified through the national platform or by email confirmation.

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Key Actions  

Ensure compliance: Public sector suppliers must submit e-invoices through IS EFA. Foreign suppliers must use email.

Prepare to adopt: During 2026 the Slovakian government will release a list of accredited Digital Postman providers, one of which must be used for sending and receiving of invoices.

Archive properly: Archive invoices for ten years. If stored outside Slovakia, ensure tax authority has free electronic access.

Slovak e-invoicing and archiving requirements at a glance:

Supplier requirement: Slovak B2G suppliers must issue structured e-invoices through the IS EFA platform. In 2027, Slovak B2B suppliers must issue and report structured e-invoices.

Buyer requirement: : In 2027, Slovak B2B buyers must be able to receive and report structured e-invoices

Archiving requirement: Invoices must be stored for ten years. Electronic storage is allowed if access, integrity, and readability are ensured.