B2B and B2G E-Invoicing in Slovakia
Slovakia's e-invoicing has been mandatory for B2G since 2019, will expand to B2B under VAT Act (Law No. 222/2004) from January 2027 with real-time reporting, transitioning to decentralized Peppol model by 2027
Last modified on 2025-10-01 in Blog
UBL 2.1, CII D16B
Informačný Systém Elektronickej Fakturácie
Finančná Správa
Post-audit
2023
2025
10 years
Slovakia has established itself as a Central European pioneer in mandatory electronic invoicing by developing one of the continent's most forward-thinking digital tax systems. Over the past year, a few laws and sector-specific standards have emerged, but these remain largely private initiatives without official regulatory backing.
In Slovakia, e-invoicing is a fundamental component of business operations and tax compliance. Since 2019, all suppliers to government entities must send electronic invoices exceeding €5,000 through the Informačný Systém Elektronickej Fakturácie (IS EFA), platform using UBL 2.1 or CII D16B formats. Starting January 2027, all VAT-registered businesses will be required to use structured e-invoicing for B2B transactions with real-time VAT reporting, transitioning to a Peppol-based system.
On July 30, 2025, Slovakia's Ministry of Finance launched a public consultation on its plans for mandatory B2B e-invoicing implementation. The Financial Administration (FA) published a draft law amending the VAT Act (Law No. 222/2004), introducing comprehensive e-invoicing and e-reporting obligations for resident VAT-registered taxpayers.
This draft law establishes the legal framework for the country's transition to a decentralized 5-corner Peppol model, harmonized with the EU's VAT in the Digital Age (ViDA) initiative scheduled for July 2030.
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E-invoicing is the process of generating, transmitting, and storing invoices in a structured digital format. In Slovakia, electronic invoices must comply with specific technical standards (UBL 2.1 or CII D16B) and enable real-time transaction monitoring by tax authorities.
Slovakia's e-invoicing adoption serves dual benefits for government and businesses. Real-time data transmission drastically reduces VAT fraud through continuous monitoring while companies gain operational efficiency via automation that cuts manual errors, speeds payment cycles, and simplifies compliance.
At present, Slovakia has not introduced B2B or B2C e-invoicing mandates, though a B2G requirement is in force. Overall, the country is taking gradual steps toward greater digitalization, but significant advancements are still expected.
Slovakia's journey toward e-invoicing transformation has followed a carefully planned progression:
Want to see how Slovakia's e-invoicing evolution compares with other EU countries? Explore our complete guide to e-invoicing in Central and Eastern Europe.
In Slovakia, all suppliers to government entities (including central government, regional authorities, municipalities, and state-owned enterprises) must handle electronic invoices through the government's IS EFA platform for transactions exceeding €5,000.
To support harmonized public procurement across the European Union, the EU introduced Directive 2014/55/EU in 2014. This directive requires all public sector entities in EU countries to accept and process electronic invoices from businesses. The goal is to make public procurement more efficient, transparent, and cost-effective. Each EU country had to transpose this directive into national legislation to ensure compliance.
However, Slovakia went beyond minimum EU requirements by implementing comprehensive validation, real-time processing, and integration with payment systems. The country is now preparing to transition to a Peppol-based system by 2027, further enhancing interoperability and reducing technical complexity for suppliers.
Slovakia's Financial Administration has announced plans to implement a decentralized 5-corner Peppol e-invoicing model. This approach represents a significant shift from centralized systems, allowing:
Slovakia's upcoming B2B e-invoicing represents a fundamental transformation of business-to-business transactions. Starting January 1, 2027, if you are a VAT-registered business in Slovakia, you will be required by law to issue and receive electronic invoices for all domestic B2B transactions. This means every invoice exchanged with another business must be in standardized format (UBL 2.1 or CII D16B) and include real-time VAT reporting capabilities.
In the European Union, electronic invoicing between private companies (B2B) is generally governed by various directives and the ViDA (VAT in the Digital Age) initiative, which promotes digital transformation of tax systems across member states.
Slovakia is implementing these EU guidelines through comprehensive legislation that will make B2B e-invoicing mandatory from 2027. This positions Slovakia among the early adopters of mandatory B2B e-invoicing in the EU, alongside countries like Italy, Romania and Poland.
Explore our enterprise e-invoicing platform designed for advanced compliance with Slovakia's 2027 requirements and seamless European integration.
You do not need to know anything about e-invoicing standards or real-time reporting.
B2C electronic invoicing remains voluntary in Slovakia under current and proposed regulations. However, businesses are encouraged to adopt digital invoicing practices to prepare for potential future requirements and to benefit from operational efficiencies.
Slovakia is one of the countries where fiscalization has been mandated for quite some time. Slovakia’s fiscalization system is characterized by a mix of hardware and software-based systems where all taxpayers must be registered on the e-Kasa platform since 1 July 2019. This method requires internet connectivity since data is transmitted to the Slovakian Ministry of Finance, in real-time.
Transaction information must be reported regardless of its value, but simplified invoices that sum to a tax deduction value of less than EUR 3,000 must be reported in aggregated form.
Want to learn more about Slovakia’s fiscalization and how real-time reporting works?
Cross-border electronic invoices involving Slovak businesses will be subject to specific requirements starting July 1, 2030, when intra-EU B2B e-invoicing becomes mandatory. Slovak businesses engaged in cross-border trade must prepare for enhanced compliance and reporting obligations.
Slovakia is implementing a real-time reporting system for VAT that requires continuous transaction monitoring and automated compliance checks. This system is closely integrated with the mandatory e-invoicing framework.
Slovakia does not rely on the SAF-T (Standard Audit File for Tax) format for VAT reporting. Instead, it uses real-time transaction reporting through its e-invoicing system, which allows for faster and more immediate tax compliance monitoring while reducing the need for separate periodic VAT returns.
The Informačný Systém Elektronickej Fakturácie (IS EFA), is an IT platform launched to enable electronic invoicing primarily for public procurement (B2G) since 2022. It supports compliance with Directive 2014/55/EU to deliver structured electronic invoices based on the European e-invoicing standard EN 16931.
For B2B transactions, use of the IS EFA platform is currently voluntary. Mandatory B2B e-invoicing and real-time VAT reporting are planned to be introduced from January 1, 2027, under new legislation aligned with the EU’s VAT in the Digital Age (ViDA) framework. After that date, businesses will need software and e-invoicing API platforms that support these new requirements to stay compliant.
This platform is a key part of Slovakia’s efforts to combat VAT fraud, reduce the tax gap, and improve tax collection efficiency.
From January 1, 2027, Slovakia requires all B2B transactions to use mandatory e-invoicing in UBL 2.1 or CII D16B formats, combined with real-time VAT reporting. This move not only digitizes invoicing but also strengthens VAT fraud prevention and improves business efficiency.
At DDD Invoices, we simplify your compliance journey. Connected directly to the Peppol network, we expertly convert your invoices into fully compliant e-invoice formats, support real-time VAT reporting, and ensure secure archiving.
Whether you're a software provider or a business operating in Slovakia, we make it easy to meet new e-invoicing standards, speed up your processes, and stay ahead in a changing regulatory landscape.
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B2B e-invoicing becomes mandatory on January 1, 2027, for all VAT-registered businesses. Currently, only B2G transactions over €5,000 require e-invoicing through the IS EFA platform since 2019.
Slovak e-invoices must use either UBL 2.1 or CII D16B structured formats. The system will transition from the current IS EFA platform to a decentralized Peppol-based model by 2027, with real-time VAT reporting capabilities.
Yes, starting July 1, 2030, mandatory e-invoicing will extend to cross-border intra-EU B2B transactions as part of the EU's ViDA initiative. This will require full Peppol network integration for seamless European trade
Written by the Compliance team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.