Slovakia

Slovakia is among the first EU countries to move ahead of the ViDA timetable with mandatory domestic B2B e-invoicing. From January 2027, businesses will exchange structured invoices and report invoice data to the Financial Administration in near real time

The model is expected to be decentralised and based on Peppol, using the 5-corner approach. Businesses exchange invoices through certified service providers, and the data is reported to the tax authority as part of the same flow.

The reform aims to cut the VAT gap and replace parts of the existing reporting system, such as the VAT control statement, with more timely and detailed data. Cross-border transactions within the EU are expected to follow in 2030, in line with ViDA.

From January 2027, the mandate will apply to VAT-registered businesses established in Slovakia, for domestic B2B transactions. The rules will extend to intra-EU transactions in 2030.

Slovak public bodies must already be able to receive e-invoices. Foreign businesses with Slovak VAT registrations should check how the rules apply to them once detailed guidance is published.

Invoices must be structured, meet EN 16931 and the Slovak national specification, and be exchanged through a certified service provider. Invoice data must be reported to the Financial Administration in near real time.

Businesses will need a Peppol ID, an ERP that can produce and process structured invoices, and a connection to a service provider that handles both exchange and reporting. Paper and PDF invoices will no longer be valid for in-scope domestic B2B transactions.

The format is expected to be Peppol BIS Billing 3.0 with a Slovak national extension. The infrastructure is expected to follow the Peppol 5-corner model, with certified service providers exchanging invoices and reporting data to the tax authority.

Public-sector invoices are already accepted in EN 16931 formats through the government's e-invoicing system and over Peppol.

HubBroker connects your ERP to the Peppol network, so you can prepare for the 2027 mandate now. We map your invoice data to the required format, validate it and deliver it to your trading partners.

Inbound invoices arrive in your ERP as structured data, ready to post, and HubBroker's IDP converts PDF invoices from suppliers that are not yet on e-invoicing.

For groups operating across Central Europe, the same HubBroker setup also covers Poland's KSeF, Croatia's Fiscalisation 2.0 and Romania's RO e-Factura, so you can manage all four from one integration.