E-Invoicing in Slovakia
Slovakia approved mandatory B2B e-invoicing in December 2025, effective January 1, 2027. The system uses a decentralized 5-corner Peppol model with real-time reporting to the Financial Administration. All VAT-registered businesses — including freelancers and sole traders — must exchange invoices via certified "Digital Postmen" (service providers).
Mandate Status
| Phase | Status | Scope |
|---|---|---|
| B2G | Live (Apr 2023) | Public procurement >€5,000 |
| B2B mandatory | Jan 2027 | All VAT-registered businesses (incl. freelancers) |
| Cross-border | Jul 2030 | Intra-EU B2B (ViDA alignment) |
Technical Specifications
Implementation Notes
Slovakia's Peppol 5-corner model adds a reporting layer that Peppol-only integrations don't have.
5-corner architecture. The standard Peppol 4-corner model (sender → AP → AP → receiver) gets a 5th corner: the Financial Administration receives a copy of every invoice in real-time. Your Access Point provider ("Digital Postman") handles this reporting automatically, but your pipeline must account for the additional validation the FA performs.
Digital Postman certification. You can't use any Peppol Access Point — only FA-certified "Digital Postmen" are allowed. The certification process started in 2026. If your existing Peppol AP isn't certified for Slovakia, you need a local provider.
Pre-filled VAT returns. Slovakia plans to use the reported invoice data to pre-fill VAT returns, replacing current VAT Control Statements and EC Sales Lists by June 2030. This means invoice data quality directly affects your customer's tax compliance — errors in the invoice aren't just formatting issues, they're tax reporting errors.
Ship compliant Slovakia invoices
Validate, fix, and route Slovakia e-invoices through a single API. No XML editing required.
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