08/10/2026
Slovakia: An emailed PDF will no longer be enough
From 1 January 2027, an emailed PDF will not meet Slovakia’s new electronic invoicing requirements. Businesses covered by the rules will need to issue invoices in a structured format that the recipient’s system can read and process automatically.
The law has already been adopted under Act No. 385/2025 Coll. It applies to specified domestic transactions by Slovak businesses registered for VAT under Sections 4, 4b or 4c, including covered sales to other businesses and public bodies. The requirement to receive these invoices applies more broadly and includes some organisations that are not registered for VAT.
Invoices will generally be sent through certified delivery providers, known as “digital postmen”, using the Peppol network. However, another transmission method may be used if agreed with the recipient. The required invoice data will also be sent to the Financial Administration, but the authority will not approve each invoice before it is issued or delivered.
For retailers, preparation starts with the information entered at the checkout or in the invoicing system. Customer details and VAT information need to be carried through correctly to the electronic invoice. Teams also need to check how they will correct an invoice, handle a failed delivery and keep the required records. A delivery provider cannot make up for missing or incorrect information.
Some changes are still being proposed. Amendment LP/2026/282 would postpone buyer-side reporting until 1 July 2030 and provide relief for certain failures during the first six months of 2027. It has not yet been adopted and would leave the main January obligations for issuing and receiving invoices, as well as supplier reporting, in place.
Ordinary domestic invoices issued to consumers are outside this mandate. Slovakia’s eKasa rules for recording sales continue separately.
Retailers should identify the invoices affected, choose a certified provider and test the process from invoice creation through to delivery, correction and storage.
The adopted deadline remains 1 January 2027, so preparations need to continue while the proposed changes are being considered.
https://www.fiscal-requirements.com/news/6025-slovakia-efaktra-2027-what-businesses-need-to-prepare-for-mandatory-b2b-and-b2g-e-invoicing?country_id=9
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