From 1 January 2027, every VAT payer must issue electronic invoices for domestic supplies of goods and services. Every legal entity and every business that is a taxable person must be able to receive them — including those that never have to issue one.
The obligation therefore does not arrive for everyone at once, and it is not the same for everyone. The difference between “I must issue” and “I must be able to receive” matters: the second obligation covers a far wider group of businesses and sole traders.
Two different obligations
Issuing electronic invoices is mandatory from 1 January 2027 for VAT payers, for domestic supplies of goods and services. This follows from § 85o of the VAT Act as amended by Act No. 385/2025 Coll.
Receiving them must be possible for every legal entity and every entrepreneur who is a taxable person — including those who never have to issue an e-invoice themselves. That includes sole traders, the liberal professions (lawyers, notaries, architects, artists), independent farmers and landlords.
Timeline
| Period | What applies |
|---|---|
| 1 Jan 2026 – 1 Jan 2027 | Transition period. The system may be used voluntarily. |
| from 1 Jan 2027 | Mandatory domestic e-invoicing for B2B and B2G. |
| from 1 Jul 2030 | The control statement and the recapitulative statement are abolished. |
| from 2030 | Cross-border e-invoicing is expected under the EU ViDA initiative. |
Until 2030 the obligation therefore covers invoices within Slovakia only. Invoicing abroad continues as before.
Who is not affected
Consumers (B2C) are not covered at all — the rules apply only to invoicing between businesses and towards public administration.
Beyond that, the obligation to issue an e-invoice does not apply to:
- supplies exempt from tax under § 28 to 43 and § 47 of the VAT Act — these carry neither an invoicing obligation nor a reporting obligation;
- simplified invoices under § 74(3)(a) and (b) — documents up to EUR 100 and cash-register receipts;
- foreign companies registered under § 5 of the VAT Act, i.e. those not established in Slovakia;
- taxable persons who are not VAT payers (see above — they must still be able to receive).
The recipient’s consent is not required
The previous requirement for the recipient to consent to electronic invoicing is gone. You may deliver an invoice electronically without asking your partner in advance.
What if the partner is not connected
In 2027 the recipient is obliged to be able to accept an invoice through a delivery service. If they cannot and do not communicate either, your obligation as the sender is discharged once you have sent the invoice through the delivery service.
Source
This page is based on the Financial Directorate of the Slovak Republic document 9/DPH/2025/IM — Frequently asked questions on eInvoicing and on Act No. 222/2004 Coll. on VAT as amended by Act No. 385/2025 Coll.
This page is guidance, not tax advice. For a specific case, consult your tax
adviser or the Slovak Peppol Authority directly (Financial Directorate of
the Slovak Republic, efaktura@financnasprava.sk).
Frequently asked questions
From when is electronic invoicing mandatory in Slovakia?
From 1 January 2027 for domestic business-to-business and business-to-government supplies. 2026 is a transition period in which the system can be used voluntarily. Cross-border invoicing is expected from 2030 under the current timetable.
Do I have to receive e-invoices even if I never issue any?
Yes. Every legal entity and every business that is a taxable person must be able to receive electronic invoices, including sole traders, liberal professions and landlords. That requires a contract with a delivery service provider even if you do not invoice at all.
Does the obligation cover invoices to consumers?
No. It covers invoicing between businesses and towards public bodies only. Consumer invoices are outside its scope.