Skip to main content

Slovakia: VAT e-invoicing implementation begins January 1, 2027

Effective January 1, 2027, all Slovak VAT taxpayers must adopt mandatory e-invoicing for domestic B2B transactions as part of the EU's ViDA initiative.

may 11, 2026

Mandatory e-invoicing for Slovak taxpayers subject to VAT and Slovak fixed establishments will be effective from January 1, 2027.

This change, part of the EU’s VAT in the Digital Age (ViDA) initiative, aims to modernize VAT systems, unify rules, and enhance transparency. All businesses, including sole traders, must issue and receive e-invoices for domestic business-to-business (B2B) transactions, while non-VAT taxpayers may need to prepare to receive electronic invoices. The tax authority recommends verifying accounting software compatibility and selecting a certified digital service provider. Voluntary adoption begins in May 2026, offering businesses an early opportunity to adapt.

Background

On December 9, 2025, the Slovak Parliament approved a draft law introducing mandatory e-invoicing and digital reporting requirements for VAT taxpayers. The mandate aligns Slovakia with EU Directive 2025/516 (ViDA) and aims to combat tax evasion and reduce administrative burdens. The law eliminates VAT ledger statements, effective from July 1, 2030, when e-invoicing will be mandatory for all taxable persons and also for cross-border transactions.

Entities in scope

  • All Slovak VAT taxpayers and fixed establishments, including sole traders, must issue and receive e-invoices for domestic B2B transactions starting January 1, 2027.
  • Non-VAT taxpayers who qualify as taxable persons or legal entities must be prepared to receive electronic invoices.
  • The mandate will extend to cross-border (EU) transactions from July 1, 2030.

Transactions covered

  • Domestic B2B transactions (mandatory from January 1, 2027).
  • Cross-border transactions (mandatory from July 1, 2030).
  • VAT deductions for domestic sales require e-invoices (substantive condition from July 1, 2030)
  • Elimination of VAT ledger statements and EU sales lists (effective from July 1, 2030)

Data formats

  • On January 14, 2026, the Slovak Financial Administration issued Informácia č. 1/DPH/2026/I, providing guidance on structured invoice formats, certified delivery services, reporting deadlines, exceptions, and penalties.
  • The guidance aligns with EU ViDA requirements and clarifies operational mechanics and transitional rules.
  • There is a dedicated webpage of the Slovak financial authorities for e‑invoicing.

Required use of third-party providers

  • Businesses must, in general, select a certified digital service provider for e-invoicing.
  • To facilitate compliance, since March 11, 2026, the tax authority publishes a list of certified e-invoicing solution providers that meet the European delivery standard (OpenPeppol AISBL) and the list of providers undergoing accreditation. This list is regularly updated by the tax authority.

Implementation timeline

  • Second quarter 2026: Voluntary phase for e-invoicing adoption begins
  • January 1, 2027: Mandatory e-invoicing and digital reporting for domestic B2B transactions
  • July 1, 2030: Mandate extends to cross-border (EU) transactions

Supplemental measures for tax compliance

In addition to the e-invoicing mandate, the Slovak tax authority has introduced further measures to strengthen tax compliance:

  • On December 3, 2025, Slovakia adopted a law that extends the obligation to record sales via a registrational cash register (e-kasa) and transmit data directly to the Financial Directorate’s system to further entities that have not been required to use one so far, effective January 1, 2026.
  • The law defines requirements for eKasa devices (virtual, software, and online registers), establishes certification procedures for cash register programs and data storage, and outlines seller obligations, exceptions, and penalties for non-compliance (ranging from €100 to €60,000). Previous regulations are repealed.

Next steps

  • Businesses can verify accounting software compatibility with e-invoicing requirements and select a certified digital service provider.
  • Registration and onboarding deadlines for e-invoicing and digital reporting are pending further guidance.
  • Stakeholder consultations and technical sandbox phases are currently underway.


For more information, contact a KPMG tax professional:

Zuzana Blazejova | zblazejova@kpmg.sk

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.

KPMG. Make the Difference.


Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. KPMG LLP does not provide legal services.

The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

© 2026 KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred.

Job seekers

Visit our careers section or search our jobs database.

Search now!

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Submit

Office locations

View locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Learn more

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Contact

Headline