Guide for foreign companies
E-invoicing in Slovakia from 2027: what foreign companies need to know
From 1 January 2027, Slovak VAT payers must issue and receive structured e-invoices for legally specified domestic supplies, delivered over Peppol through a provider certified by the Slovak Financial Administration (FS SR). This guide explains who is affected, what changes for suppliers and software vendors outside Slovakia, and how to reach Slovak companies.
General information based on Act 385/2025 and the FS SR e-invoicing FAQ of 12 October 2026. It is not tax advice; check your own supplies with a Slovak tax adviser.
Key dates
2026
Voluntary period
Businesses can already send e-invoices voluntarily. Slovak companies choose their certified provider (digitálny poštár) on the FS SR portal.
1 Jan 2027
Mandatory domestic e-invoicing
Slovak VAT payers issue and deliver e-invoices through a certified provider for legally specified domestic supplies. Affected legal entities and taxable persons must be able to receive them. B2C sales and statutory exceptions are outside the mandatory regime.
1 Jan 2027 – 30 Jun 2030
Exemption for § 5 VAT registrations
Foreign persons registered for Slovak VAT under § 5 do not have to issue or receive e-invoices for domestic supplies in this period (FS SR FAQ, question II/29).
1 Jul 2030
ViDA and cross-border reporting
The EU ViDA package introduces structured e-invoicing and digital reporting for specified cross-border transactions. Slovakia abolishes the VAT control statement and the tax office receives invoice data continuously.
Does the Slovak mandate apply to you?
The registered office of either party does not decide it on its own. What counts is who issues the invoice (§ 4, § 4b or § 4c of the Slovak VAT Act), whether a Slovak establishment makes the supply, the place and type of supply, and the exceptions in § 85o.
Foreign supplier without a Slovak establishment
You invoice a Slovak business from abroad. Slovak law does not require a structured e-invoice from you, so PDF is still possible until the ViDA rules from 1 July 2030. You can already send over Peppol voluntarily if your Slovak customer is registered for the document type.
Foreign company with a Slovak establishment
If the Slovak establishment actually makes the supply, the issuer falls under § 4, § 4b or § 4c and the domestic supply meets § 85o without an exception, a structured e-invoice is required from 1 January 2027. A Slovak company ID or VAT number alone does not decide it.
Foreign company registered for Slovak VAT under § 5
Exempt from issuing and receiving e-invoices for domestic supplies from 1 January 2027 to 30 June 2030. Plan for the cross-border rules that follow.
Software vendor, ERP or Peppol service provider
Your Slovak customers need to send and receive through a delivery service provider certified by FS SR. You can connect them through a certified Slovak provider's API instead of building the Slovak part yourself.
How e-invoicing works in Slovakia
Peppol BIS Billing 3.0
E-invoices are UBL XML documents following Peppol BIS Billing 3.0 and EN 16931, exchanged over the Peppol network.
Slovak Peppol ID: 0245 + tax ID
Slovak participants are addressed as 0245:{DIČ}, where 0245 is the scheme code for the Slovak tax identification number (DIČ).
Certified providers (digitálny poštár)
Each Slovak company selects a delivery service provider certified by FS SR on the Financial Administration portal. Only certified providers may offer the service; the provider also sends the invoice data to the tax office.
Reporting within 5 days
The tax office must receive the invoice data within the legal deadline of 5 days; the certified provider sends it automatically. Fines apply when data is missing, wrong or late.
Free tools for cross-border senders
- Peppol Directory
Check whether a Slovak company is registered on Peppol and for which document types.
- Peppol Validator
Validate a UBL invoice against Peppol BIS Billing 3.0 and EN 16931 before you send it.
- PDF to Peppol XML
See how a PDF invoice maps to a Peppol UBL document.
For software vendors and integrators with Slovak customers
ePošťák is a Peppol Access Point certified by the Slovak Financial Administration and a member of OpenPeppol. Software vendors connect their Slovak customers through our REST API, keep their own user interface, and leave Slovak registration, validation, delivery receipts and tax reporting to us. A free sandbox is available for testing.
Frequently asked questions
- Do foreign suppliers have to send e-invoices to Slovak customers from 2027?
- Not under the Slovak domestic regime if the supplier has no Slovak establishment making the supply. The mandate from 1 January 2027 covers legally specified domestic supplies. Specified cross-border transactions follow the EU ViDA rules from 1 July 2030.
- Can I already send Peppol e-invoices to Slovak companies?
- Yes, if the Slovak recipient is registered on Peppol for the document type. Look up its 0245 participant ID in the Peppol Directory and send through your own Peppol Access Point.
- What is a digitálny poštár?
- The Slovak term for a delivery service provider certified by the Financial Administration. In practice it is a certified Peppol Access Point that delivers e-invoices and reports invoice data to the tax office.
- We are registered for Slovak VAT under § 5. Do we need a Slovak provider?
- Not for domestic supplies between 1 January 2027 and 30 June 2030; § 5 registrations are exempt in that period (FS SR FAQ, question II/29).
- What are the penalties in Slovakia?
- Up to €10,000 when invoice data is not reported, is wrong or is late, and up to €100,000 for repeated breaches. The outcome depends on the Financial Administration's assessment.
Serving customers in Slovakia?
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