E-invoices from 1 January 2027

What is changing

From 1 January 2027, Slovak VAT-registered businesses must issue invoices to Slovak businesses and legal entities as e-invoices. An e-invoice is a structured XML file complying with EN 16931, not a PDF in an email. It is delivered through the Peppol network by a certified delivery service provider, which reports its data to the Slovak Financial Administration. The obligation does not cover invoices to private individuals.

What VAT-registered businesses must do

• Send invoices to Slovak businesses and legal entities as e-invoices within 15 days of supply or receipt of payment.
• Have a delivery service provider for both sending and receiving e-invoices.
• Keep e-invoices in XML format for 10 years from the end of the year to which they relate (§ 85o(15) of the Slovak VAT Act). A PDF is not enough.
• Also send a credit note or corrective invoice for an e-invoice as an e-invoice (§ 85o(5) of the Slovak VAT Act).

The tax authority imposes the fine for failing to report, or incorrectly reporting, e-invoice data on the VAT-registered business, whether supplier or customer: up to €10,000, or €100,000 for repeated breaches (§ 85o(12) and (13) of the Slovak VAT Act). It does not impose the fine if a demonstrable technical fault in the delivery service caused the delay and the data was reported without undue delay after the fault was fixed (§ 85o(14)(c) and (d) of the Slovak VAT Act).

What businesses not registered for VAT must do

A business not registered for VAT does not have to issue e-invoices. It can continue sending invoices as before or join the network voluntarily.

However, everyone invoiced by a VAT-registered business must be able to receive an e-invoice, including businesses not registered for VAT (§ 71(5) of the Slovak VAT Act). They need one delivery service provider for receiving them.

Peppol ID

On the Peppol network, your Slovak tax number (DIČ) identifies you under scheme 0245. A Peppol ID consists of 0245: and the ten-digit tax number, for example 0245:2020123456. A company cannot be identified on the network without a tax number.

Vystav derives your Peppol ID from the tax number in your company details, and customers' IDs from the tax numbers in their contacts. Check that the tax number is filled in under Settings › , Company and in the contact of every customer that is a business or legal entity, even if it is not VAT registered.

You can have only one provider for receiving on the network. You can have several for sending.

Choosing a provider on the Slovak Financial Administration portal

The Slovak Financial Administration maintains a list of certified delivery service providers and their intermediaries ↗ (opens on another site). Once we launch delivery, connect your company in Settings › , E-invoices. An owner or company administrator sets up the connection:

1. In Register the company with the delivery service, click Register company. We send the company name, registration number, tax number, address and IBAN from your company details to the delivery service. Register the company before selecting a provider; otherwise the selection will not find it.
2. In Choose a provider on the Financial Administration portal, click Open Financial Administration portal. Sign in with a Slovak identity card with a chip (eID) or your credentials for the Slovak Financial Administration portal, check that our provider is selected, and confirm. Receiving usually becomes active within a few minutes.
3. When you select a provider, the Financial Administration sends a verification value by email or displays it on the portal. If sending does not activate automatically, enter it in Enable sending with a verification value and click Verify value. You also use it to confirm ownership if a company with your registration number already receives e-invoices through the delivery service.

If another provider holds your company's record on the Peppol network, that provider continues delivering your e-invoices. Request a migration code for your tax number from it, enter the code in Settings › , E-invoices, and click Take over receiving. The code is valid only briefly and can be used once.

Until we launch delivery, Settings › , E-invoices only shows that delivery is not enabled.

What Vystav already does today

• Creates an e-invoice from an issued invoice in UBL 2.1 format, following EN 16931 and the Peppol BIS Billing 3.0 profile.
• Checks it against the business rules and lists errors in Slovak. Click eInvoice on the invoice detail to see the validation result and download the XML using Download XML.
• In Settings › , eInvoice 2027, shows what your company still needs and customers with a VAT ID who cannot yet receive an e-invoice. Checking a customer on the network will be possible only after delivery launches.
• Warns you that a credit note or corrective invoice for an e-invoice must follow the same route.

Sending e-invoices will be included in the Vystav plan. The terms of service describe the obligations that will apply to your company for e-invoicing.