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.
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.
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.
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.