The Slovak Republic’s Financial Administration has issued comprehensive guidance on the implementation of eFaktura, requiring businesses to transition from traditional PDF invoicing to structured XML formats transmitted through the secure Peppol network, with penalties of up to EUR 100,000 for non-compliance.
The Slovak Republic’s Financial Administration has published detailed guidance addressing the practical implementation of mandatory electronic invoicing (eFaktura), which will require businesses to adopt the system for domestic B2B and B2G transactions from 1 January 2027 — a significant departure from traditional invoicing methods.
The guidance, covering VAT and technical requirements, follows the announcement of a voluntary testing period beginning 1 January 2026.
Understanding eFaktura
Unlike standard PDF invoices, eFaktura uses structured XML files following the European EN16931 standard. This format enables automated processing, eliminating manual data entry errors and reducing administrative workload. The system operates through certified “Digital Postmen”—service providers that transmit invoices via the secure European Peppol network using AS4 protocol for data integrity, removing the need for individual electronic signatures.
Who must comply
VAT-registered businesses must issue electronic invoices for domestic supplies. However, all legal entities and entrepreneurs—including non-VAT payers and sole traders—must be capable of receiving them. The requirement excludes B2C (consumer) transactions for now. Recipients who fail to connect to the Peppol network won’t prevent senders from fulfilling their obligations; transmission through the delivery service satisfies the legal requirement even if delivery errors occur.
Technical requirements and identification
Under Slovak regulations, recipients in the Peppol network are identified using their tax identification number (DIC), which serves as the national unique identifier. This applies even to public bodies and entities without VAT numbers. Most businesses will manage compliance through updated accounting software or ERP systems connected to a Digital Postman, with monthly service fees typically ranging between EUR 5 and 12.
Reporting and administrative changes
Invoice data will be automatically reported to tax authorities in near real-time through Tax Data Documents (TDD) generated by accredited service providers. This system aims to streamline compliance, with the VAT control statement scheduled for elimination by 1 July 2030. The digital reporting infrastructure is expected to launch in Q3 2026.
Corrections and special cases
Businesses can correct invoices by issuing credit notes against originals and sending new invoices, or by issuing corrective invoices that reference the original document. Self-billing remains permitted under written agreements, with the reporting obligation fulfilled upon handover to the delivery service.
Non-compliance carries substantial penalties reaching up to EUR 100,000. Cross-border EU electronic invoicing will follow under the ViDA initiative, projected for 1 July 2030.
Earlier, on 9 December 2025, the Slovak Parliament approved a draft law introducing measures to combat tax evasion, reduce the VAT gap, and implement the EU’s ViDA Directive. The reform included mandatory e-invoicing and digital reporting, to be introduced in two phases.
