Slovakia requires structured XML e-invoices via PEPPOL for B2G transactions since 2025 and for B2B from 1 January 2027. This guide explains who is affected, what the obligations are, and how to prepare.
B2G mandatory. Invoices to public authorities must be UBL 2.1 XML sent via PEPPOL. Suppliers to the state must use a certified Access Point (Digitálny Poštár).
2025 – 2026
Preparation period for B2B. Businesses prepare systems, software vendors add XML export, Access Points onboard clients.
1 January 2027
B2B sending obligation: VAT-registered businesses must send domestic B2B invoices as UBL 2.1 XML via PEPPOL. B2B receiving obligation: All taxable persons (including non-VAT-registered sole traders) must be able to receive e-invoices from VAT-paying suppliers.
2027 – 2030
Phase-in period for sending obligation. Full enforcement of the sending mandate by 30 June 2030.
1 July 2030
EU ViDA cross-border digital reporting requirements begin — affects intra-EU B2B transactions.
Who Must Comply?
Entity type
Send e-invoices
Receive e-invoices
VAT-registered company (s.r.o., a.s.)
Yes — from 2027
Yes — from 2027
VAT-registered sole trader (živnostník platiteľ DPH)
Yes — from 2027
Yes — from 2027
Non-VAT-registered sole trader (živnostník neplatiteľ DPH)
No sending obligation
Yes — must receive from VAT-payers
Freelancers, liberal professions (lawyers, doctors, architects)
Only if VAT-registered
Yes — if taxable person
Landlords renting property as business activity
Only if VAT-registered
Yes — if taxable person
Public sector / municipalities
Yes — already from 2025
Yes — already from 2025
NGOs / non-profits (if registered for VAT)
Only if VAT-registered
Yes — if taxable person
Foreign company, no Slovak VAT registration
Not in scope for SK mandate
May need endpoint if receiving from SK VAT-payer
B2C (to private consumers)
Not required
Not required
Based on Slovak Financial Administration and SKDP guidance as of June 2025. Confirm with your tax advisor for your specific situation.
What Does It Mean in Practice?
Sending obligation — For covered transactions, you cannot fulfill your legal invoicing obligation by sending a PDF or paper invoice alone. The invoice must be in UBL 2.1 XML format, conforming to EN 16931 / SK-CIUS, and transmitted via a certified PEPPOL Access Point (Digitálny Poštár).
Receiving obligation — You must register a PEPPOL endpoint through a certified Access Point so that VAT-paying suppliers can deliver XML invoices to you. This applies even if you do not send e-invoices yourself.
How to Prepare — 5 Steps
Check whether you are in scopeIdentify which of your transactions are domestic B2B invoices between taxable persons. Determine whether you are a VAT payer (sending obligation) or a taxable person (receiving obligation).
Choose a certified Access PointSelect a SAPI-SK certified provider (Digitálny Poštár). They will register your PEPPOL ID and handle the network transmission. Compare pricing, SLA, and integration options.
Update your accounting softwareCheck if your software (KROS Omega, POHODA, Money S3, SAP, etc.) already exports UBL 2.1 XML. If not, request an update from your vendor or use a conversion service.
Test your XML outputUse the free PEPPOL Validator to validate your XML invoices against EN 16931 and PEPPOL BIS 3.0 rules before going live. Fix any errors — see the Error Code Database.
Notify your business partnersShare your PEPPOL ID with customers and suppliers. Check whether your partners are already registered on PEPPOL using the PEPPOL Lookup tool.
FAQ
Does the mandate apply to cross-border invoices (e.g. Slovak company invoicing a German client)?
The 2027 Slovak mandate covers domestic (Slovak B2B) transactions. Cross-border invoicing falls under the EU ViDA framework, with digital reporting requirements starting from 2030. However, both companies can voluntarily use PEPPOL for cross-border invoicing today.
I'm a foreign company with a Slovak VAT number. Am I affected?
If you have a Slovak VAT registration and issue domestic B2B invoices to Slovak customers, you may be covered by the sending obligation. Consult your Slovak tax representative for confirmation.
Can I still send a PDF alongside the XML?
Yes. A PDF visual representation can be attached as an embedded attachment (BT-125) within the UBL 2.1 XML file. The XML is the legally binding document; the PDF is supplementary.
How long must e-invoices be archived?
10 years, per § 76 of the Slovak VAT Act. The original XML must be preserved in its original format; a PDF conversion alone is not sufficient for archiving purposes.
What is ViDA and how does it affect Slovakia?
VAT in the Digital Age (ViDA) is an EU-wide reform adopted in March 2025. It introduces digital reporting requirements for cross-border intra-EU B2B transactions from 1 July 2030. It also allows EU member states to introduce mandatory domestic e-invoicing without prior EU approval — which Slovakia is using for the 2027 mandate.