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.
Slovakia's B2B mandate runs on a five-corner delivery model, not direct sender-to-receiver transmission:
Delivery integrity is confirmed via AS4 message-level status (MLS) receipts rather than a qualified electronic signature on the document itself.
| 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.
Two official Slovak Financial Administration estimates, published as guidance rather than a binding price list:
Real market pricing varies by provider and integration scope — see the provider directory for current examples.
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.
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.
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.
10 years from the end of the calendar year, per § 76 of the Slovak VAT Act (general rule) together with § 85o(15), which covers e-invoices specifically. The original XML must be preserved in its original format; a PDF conversion alone is not sufficient for archiving purposes. The Access Point provider has no legal obligation to archive on your behalf — that responsibility stays with the VAT payer.
Today, corrections use a credit note (document type code 381) plus a new invoice (code 380). A dedicated corrective-invoice type (code 384) is planned for autumn 2026 for corrections that don't change VAT or price — it is not active yet, so don't rely on it in current integrations.
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.
For foreign finance, ERP and compliance teams
International teams typically search for one practical answer: how to stay compliant without rebuilding their whole invoicing stack. For Slovakia, the core topics are the 2027 domestic B2B mandate, a Peppol-ready delivery path, EN 16931 / UBL XML validation, readable invoice previews and long-term audit evidence.
Keep PDF as a human preview, but treat the structured XML as the source document for exchange, validation and archive.
Select a provider that can receive and send Slovak B2B invoices, expose delivery evidence and support your ERP/accounting flow.
Test UBL output against EN 16931, Peppol BIS rules and Slovak guidance before sending real invoices to customers.
Preserve the original XML, metadata, hashes, delivery status and export package for future tax or accounting checks.