Country guide · Updated June 2026

E-invoicing in Slovakia: mandate, e-reporting, Peppol

Q: When does B2B e-invoicing become mandatory in Slovakia?

From 1 January 2027 domestic B2B transactions require structured e-invoicing together with near real-time e-reporting to the Financial Administration. For intra-Community B2B transactions the obligation applies from 1 July 2030 in line with ViDA.

Q: What is the legal basis for the mandate?

An amendment to Slovakia's VAT Act No. 222/2004, passed by the National Council on 9 December 2025.

Q: What has to be reported under e-reporting?

Both issued and received invoices must be reported to the Financial Administration no later than 15 days after issue or receipt.

Q: Does Vera produce Slovak e-invoices to EN 16931?

Yes. Vera produces EN 16931 invoices in UBL and validates them. Sending through a Peppol Access Point and reporting to the Financial Administration are separate steps; Vera is not itself an Access Point.

From 1 January 2027 Slovakia requires structured B2B e-invoicing for domestic transactions, together with near real-time e-reporting to the Financial Administration. The basis is an amendment to the VAT Act passed by the National Council on 9 December 2025. The format follows EN 16931, and exchange runs through certified Peppol Access Points.

TL;DR

Domestic B2B mandate from 1.1.2027: structured e-invoicing plus e-reporting to the Financial Administration, reported no later than 15 days after issue or receipt. Format: EN 16931 in UBL 2.1 or CII through certified Peppol Access Points. A PDF by email no longer counts. Intra-Community from 1.7.2030 (ViDA). Vera produces the EN 16931 file; sending through an Access Point and reporting are separate.

When does e-invoicing become mandatory in Slovakia?

The governing text is an amendment to Slovakia's VAT Act No. 222/2004, passed by the National Council on 9 December 2025. It introduces two obligations for domestic B2B transactions: structured e-invoicing and e-reporting to the Financial Administration.

Date	Obligation	Scope
1 Jan 2027	E-invoicing plus e-reporting	domestic B2B transactions
1 Jul 2030	E-invoicing plus e-reporting	intra-Community B2B transactions (ViDA)

Format, Peppol and e-reporting

Invoices must follow EN 16931 in UBL 2.1 or CII and be exchanged through certified Peppol Access Points. A simple PDF by email will no longer count as a valid invoice. For e-reporting, both issued and received invoices must be reported to the Financial Administration no later than 15 days after issue or receipt.

How Vera helps for Slovakia

Note: Vera produces the EN 16931 invoice in UBL and validates before download. Sending through a Peppol Access Point and e-reporting to the Financial Administration are separate steps. Vera is not itself an Access Point.

For producing invoices to EN 16931, Vera is directly usable. Sending through a certified Access Point and the reporting are handled through a Peppol provider.

FAQ

When does B2B e-invoicing become mandatory in Slovakia?

From 1.1.2027 for domestic B2B transactions, together with e-reporting. Intra-Community from 1.7.2030 in line with ViDA.

What is the legal basis for the mandate?

An amendment to VAT Act No. 222/2004, passed by the National Council on 9.12.2025.

Which format does Slovakia use?

EN 16931 in UBL 2.1 or CII, exchanged through certified Peppol Access Points. A PDF by email no longer counts.

What has to be reported under e-reporting?

Both issued and received invoices, no later than 15 days after issue or receipt.

Does Vera produce Slovak e-invoices to EN 16931?

Yes, in UBL, validated before download. Sending through an Access Point and reporting are separate steps; Vera is not an Access Point.

EN 16931 invoices for Slovakia

Vera produces the EN 16931 file in UBL in the browser, validated before download. Sending through a Peppol Access Point and e-reporting are handled through a provider.

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