Mandatory e-invoicing deadlines: the full timeline from 2026 to 2030
Mandatory electronic invoicing in Slovakia is being phased in between 2026 and 2030. The key date is 1 January 2027: from that day domestic VAT payers must issue electronic invoices for domestic B2B and B2G supplies, and every taxable person must be able to receive them.
The timeline at a glance
| Date | What happens |
|---|---|
| 1 January 2026 | The transition period begins. E-invoicing through the delivery service can be used voluntarily; the Financial Administration certifies providers (“digital postmen”) on a rolling basis. |
| Throughout 2026 | The register of certified providers at vpds.financnasprava.sk is updated daily. This is the right time to pick a provider and test both sending and receiving. |
| Q3 2026 | Planned start of data reporting to the Financial Administration for voluntarily connected businesses (reporting of invoices where the issuer has a VAT ID). |
| 1 January 2027 | Mandatory electronic invoicing for domestic B2B and B2G supplies by VAT payers. Every taxable person and every legal entity must be able to receive e-invoices. |
| 1 January 2027 – 30 June 2030 | The domestic regime under the transitional provisions of Section 85o of the VAT Act; the invoicing rules in Sections 71 to 76 apply in the wording effective until 30 June 2030. |
| 1 July 2030 | Extension to cross-border B2B transactions within the EU under the ViDA (VAT in the Digital Age) initiative. The VAT control statement and the EC sales list are due to be abolished, replaced by near-real-time digital reporting from invoices. |
What exactly changes on 1 January 2027
- VAT payers issue invoices for domestic supplies of goods and services exclusively as structured electronic invoices (XML compliant with EN 16931, UBL syntax).
- Invoices are delivered through a certified provider's delivery service; with the recipient's consent, other means are also allowed.
- Data from issued invoices is reported to the Financial Administration on issue, and from received invoices within 5 days; a certified provider does this automatically.
- Every legal entity and every business that is a taxable person must be able to receive e-invoices, including a non-VAT payer who never has to issue one.
- The deadline for issuing an invoice remains 15 days from the supply or from receipt of payment.
Note
From 2027 the recipient's consent to electronic invoicing is no longer required: the consent requirement is removed from the act, so a customer cannot block your move to e-invoices.
Why it does not pay to wait until the end of 2026
- Choosing and testing a provider takes time: you need to verify sending, receiving and the link to your accounting system.
- Trading partners are joining gradually; whoever joins the Peppol network sooner delivers invoices electronically during the transition period and does not have to change everything at once.
- From 1 January 2027 receiving has to work from day one: a supplier discharges its obligation by sending through the delivery service even if the recipient is not connected.
eFaktúra is a certified e-invoicing provider (EFSK000028) with its own Peppol Access Point: sending and receiving e-invoices works today and is free of charge throughout 2026, while receiving stays free permanently.
Frequently asked questions
From 1 January 2027 for domestic B2B and B2G supplies by VAT payers. From 1 January 2026 to 31 December 2026 there is a transition period with voluntary participation.
The act sets no specific date for choosing one, but from 1 January 2027 you must already be able to issue and receive e-invoices. In practice, pick a provider and test it during 2026.
The VAT control statement and the EC sales list are due to be abolished from 1 July 2030; the Financial Administration will receive invoice data automatically in near real time.
The extension to cross-border B2B transactions within the EU is expected from 1 July 2030 under the ViDA initiative.
Sources
Sort out your e-invoicing today
Electronic invoicing becomes mandatory in 2027. Find out how to prepare and whether it applies to you.