Slovakia
SKSlovakia is introducing a Peppol-based five-corner model in which domestic e-invoices travel through certified Peppol providers, which also report invoice data to the Financial Directorate.
Guide reviewed .
Invoicing and electronic documents
Peppol delivery service (doručovacia služba)
The legal delivery channel for mandatory e-invoices. Certified delivery service providers, called digital postmen (digitálny poštár), are Peppol Service Providers accredited by the Financial Directorate as Peppol Authority, which keeps their register.
Peppol BIS Billing 3.0 (EN 16931, UBL 2.1 XML) · Official source: Financial Administration · eFaktúra information page
Digital reporting to the Financial Directorate
The fifth corner of the model. National e-reporting requirements are defined in the Slovak TDD specification and solution architecture, and invoice data reaches the Financial Directorate through the Peppol provider.
Tax data document under the Slovak TDD specification · Official source: OpenPeppol · Slovakia country profile
Government-to-government invoicing
Invoicing between public bodies is governed separately by Act No. 215/2019 Z. z. on guaranteed electronic invoicing. Self-governing regions and municipalities are part of the G2G or B2G model.
As set by Act No. 215/2019 Z. z. · Official source: Financial Directorate · eFaktúra FAQ 9/DPH/2025/IM (29 October 2026)
From 1 January 2027, Peppol is the national e-invoicing channel in Slovakia. Every business, including non-VAT payers, needs a contract with a certified delivery service provider so that it can receive invoices. The Financial Directorate publishes the list of certified providers on its eFaktúra page.
The Peppol provider transmits the invoice and also reports its data to the Financial Directorate. Check that the provider supports the Slovak tax data document and the buyer-side reporting deadline, not only invoice delivery. Corrective invoices for an e-invoice must also be e-invoices sent through the delivery service.
Legal guide
B2B and B2G · domestic invoices
Planned from 1 January 2027Under § 85o of the VAT Act, inserted by Act No. 385/2025 Z. z., a domestic VAT payer must issue an e-invoice within 15 days for domestic supplies to taxable persons, or non-taxable legal persons, established in Slovakia. Recipient consent is not required. Exempt supplies, simplified invoices up to €100 and eKasa receipts are excluded, as are supplies involving classified information.
Official source: Financial Directorate · information 1/DPH/2026/I on Act No. 385/2025 (provisions from 2027 and 2030)Receiving e-invoices
Planned from 1 January 2027Every legal person and taxable natural person must be able to receive e-invoices through a certified delivery service, including non-VAT payers. Sending an e-invoice by any other channel requires the recipient’s consent.
Official source: Financial Directorate · eFaktúra FAQ 9/DPH/2025/IM (29 October 2026)E-reporting
Planned from 1 January 2027Suppliers report invoice data through the delivery service when the e-invoice is issued; buyers that are VAT payers report data from received e-invoices within five days. Fines reach €10,000, or €100,000 for repeated breaches. The VAT control statement continues alongside until 30 June 2030.
Official source: Financial Directorate · information 1/DPH/2026/I on Act No. 385/2025 (provisions from 2027 and 2030)Voluntary use · 2026
VoluntaryDuring 2026 a domestic VAT payer may send a standard-compliant e-invoice through a delivery service without the recipient’s consent, provided the recipient can receive through the delivery service.
Official source: Financial Directorate · information 1/DPH/2026/I on Act No. 385/2025 (provisions from 2027 and 2030)B2C · consumer invoices
Not coveredThe obligation does not apply to invoices for consumers buying for private use.
Official source: OpenPeppol · Slovakia country profile
Timeline
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VAT Act amendment published
Act No. 385/2025 Z. z., approved by the National Council on 9 December 2025, was published in the Collection of Laws.
Official source: Financial Directorate · information 1/DPH/2026/I on Act No. 385/2025 (provisions from 2027 and 2030) -
Delivery service provisions take effect
The certified delivery service and the provider register start, and voluntary e-invoicing through Peppol becomes possible.
Official source: Financial Administration · eFaktúra information page - Upcoming at review
Domestic e-invoicing and reporting become mandatory
Announced start of the transitional phase, which runs until 30 June 2030 and covers domestic B2B and B2G supplies.
Official source: Financial Directorate · information 1/DPH/2026/I on Act No. 385/2025 (provisions from 2027 and 2030) - Upcoming at review
Cross-border phase
Announced extension to cross-border supplies under Directive (EU) 2025/516; the VAT control statement and recapitulative statement are abolished.
Official source: Financial Directorate · information 1/DPH/2026/I on Act No. 385/2025 (provisions from 2027 and 2030)
Peppol in Slovakia
- Directory participants
- 8,971
- Document families
- 10
Peppol Authority: Financial Directorate of the Slovak Republic (Finančné riaditeľstvo SR).
36 certified service providers based in Slovakia.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 8,945 participants
- 8,942 participants
- ApplicationResponse1,364 participants
- 27 participants
- 20 participants
- 15 participants
- 15 participants
- 10 participants
- 10 participants
- CrossIndustryInvoice5 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 2 | |
| 2 | |
| 3 | |
| 2 | |
| 8 | |
| 4 | |
| 4 | |
| 2 | |
| 4 | |
| 182 | |
| 163 | |
| 293 | |
| 1,345 | |
| 6,952 |
Registration dates in the current Directory snapshot.