# Deadlines, reporting and penalties

URL: https://postman.slovakodata.com/help/en/povinnosti/lehoty-a-sankcie/
Updated: 2026-09-17

Fifteen days to issue, five days to report, and what happens if you miss them.

**You have 15 calendar days to issue an invoice, exactly as today. The new
deadline is reporting the invoice data to the tax authority: 5 days. Data that
is not reported, is incorrect or is late can cost up to 10 000 euros, and up
to 100 000 euros for a repeated breach.**

E-invoicing therefore brings one familiar deadline and one new obligation. You
do not have to watch either of them yourself — the provider reports on your
behalf.

### Fifteen days to issue the invoice

The deadline for issuing an invoice stays as it is today: **15 calendar days**
from the supply of goods or services.

The statutory duty to issue and send an electronic invoice through a delivery
service is considered fulfilled if the supplier issued and sent the invoice
within that period.

If a customer subsequently notifies you that you were required to issue them
an electronic invoice and you had not, the 15-day period runs from the day
they notified you.

### Reporting data to the financial administration

Two different situations are commonly confused here:

- **When you issue an invoice** — the data is reported **at the time it is
  issued**, together with sending it through the delivery service. No
  additional period runs.
- **When you receive an invoice** — from the moment your provider accepts it,
  you have **5 days** to report the data.

In both cases the report is **performed automatically by the provider** — it is
not something you do by hand. In ePostman the data is submitted together with
the invoice, and you can see the reporting status on every document.

The reporting obligation takes effect on **1 January 2027**. Until then there
is a transition period in which the system is used voluntarily.

If you do not use a delivery service (for example for supplies that are not
covered by the obligation), no reporting obligation arises for those
invoices.

### Penalties

| Situation | Penalty |
|---|---|
| Data not reported, incorrect, or late | up to EUR 10,000 |
| Repeated breach | up to EUR 100,000 |

There are two cases worth knowing where no penalty applies:

- **An obvious mistake you correct immediately.** If you make an error by
  accident and put it right without delay, no penalty is imposed.
- **An outage on the provider's side.** If you can demonstrably prove that
  your contracted provider failed and the data was reported without delay
  once the fault was cleared, you will not be penalised.

The second point assumes you can **evidence** the outage. Check whether your
provider publishes service status and can confirm an outage to you — this is
not a formality but supporting evidence for the tax administrator.

### What is being abolished

From **1 July 2030** both the control statement and the recapitulative
statement are abolished. Invoice data moves progressively into continuous
reporting through the delivery service, so the administrative load should
ultimately fall.

### Source

Financial Directorate of the Slovak Republic, **9/DPH/2025/IM — Frequently
asked questions on eInvoicing**; Act No. 222/2004 Coll. on VAT as amended by
Act No. 385/2025 Coll.

## Frequently asked questions

### By when must I issue an electronic invoice?

The deadline stays as it is today: 15 calendar days. The electronic form changes nothing about it; what changes is the way the invoice is delivered and the fact that its data also goes to the tax authority.

### What is the deadline for reporting data to the tax authority?

Five days. In practice you do not watch it — the digital postman sends the data automatically as soon as the invoice is processed, so the deadline is used up in minutes rather than days.

### What penalties apply if the obligations are not met?

Up to 10 000 euros for data that is not reported, is incorrect or is late, and up to 100 000 euros for a repeated breach. If a provider demonstrably failed and the error is corrected without undue delay once the fault is removed, the company is not penalised.