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This guide provides an overview of e-Invoicing requirements in Slovakia, including the legal framework, the use of the Slovakian e-Invoicing platform, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to VAT in Slovakia.
Slovakia adopted Act No. 385/2025 Coll. amending the VAT Act to introduce mandatory electronic invoicing and electronic reporting. The regime is being introduced in phases, with domestic transactions covered from 1 January 2027.
Mandatory domestic e-invoicing begins in Slovakia on 1 January 2027.
No. The legislation does not establish turnover or transaction value thresholds. Applicability depends on the status of the supplier, recipient and transaction.
The VAT Act provides penalties for failure to submit required data, late submission, incorrect submission, or failure to comply with electronic invoicing obligations.
Depending on the infringement, penalties may reach EUR 10,000 and up to EUR 100,000 in cases of repeated breaches.
Your go-to hub for news, thought leadership and practical guides across VAT reclaim, VAT and sales tax compliance, and e-invoicing.
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