Slovakia
National Context
Slovakia is introducing electronic invoicing as part of the digitalisation of its business environment and the reduction of administrative burden. Electronic invoicing enables automated invoice processing, brings greater security to business transactions and increases transparency.
Slovakia thus joins more than twenty European countries that are already successfully using the Peppol Interoperability Framework.
The mandate to issue and receive electronic invoices takes effect from 1 January 2027. During Q2 2026, voluntary use of e-Invoicing is available.
Use of Peppol in Slovakia
Structured electronic invoicing applies to national (domestic) transactions between enterprises liable to VAT (‘B2B’ or ‘business-to-business’) and to transactions with public sector entities (‘B2G’ or ‘business-to-government’). Invoices must be issued and transmitted through the designated electronic invoicing infrastructure in compliance with European standards. The obligation to issue structured electronic invoices does not apply to supplies of goods or services provided to individuals for their private use (‘B2C’ or ‘business-to-consumer’).
Invoices are sent and received through certified delivery service providers (Access Points), accessible via accounting software, web, or mobile applications. Cross-border electronic invoicing is planned in alignment with the EU ViDA initiative from 2030.
Peppol Authority
The Financial Directorate of the Slovak Republic became The Slovakia Peppol Authority and is responsible for oversight within the Slovak jurisdiction.
The Peppol Authority is responsible for the accreditation of certified delivery service providers (Access Points), the development and management of national Peppol implementation rules, and supporting the adoption of e-Invoicing in both the private and public sectors.
For enquiries, please contact the Slovak Peppol Authority at: efaktura@financnasprava.sk
Peppol BIS
Slovakia uses the Peppol BIS Billing specification for the exchange of electronic invoices within the Peppol network. National eReporting requirements are defined in the SK TDD specification and the Slovak Solution Architecture, ensuring compliant implementation and interoperability. The Slovak framework follows Peppol messaging and routing principles and supports C5 eReporting requirements, enabling consistent validation, secure exchange and automated processing of electronic invoices across systems
Further information
- e-Faktúra – PFS
- Zoznam certifikovaných poskytovateľov doručovacej služby
- Často kladené otázky, webináre a prezentácie
- www.info-efaktura.sk
Page last updated: 24 April 2026