Cross-border invoices

I can send e-invoice abroad?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

In the mandatory Slovak phase from 1. 1 January 2027 is e-invoice set mainly for domestic exchange of invoices in Slovakia. Cross-border e-invoice between actors from different EU Member States to be addressed in the next phase in line with the ViDA initiative. According to the current timetable, their wider support is foreseen from 2030 onwards.

2027

Domestic

The obligation focuses on Slovak B2B and B2G delivery.

Peppol

Technical option

The network can operate across borders, but the obligation depends on the legal framework.

ViDA

European phase

Cross-border rules should follow harmonisation VAT EU.

2030

Scheduled milestone

The FAQ has been working with a cross-border phase since 2030.

Conclusion

Since 2027 Slovak compulsory e-invoice concentrate on domestic supplies; cross-border exchange through Peppol is a separate follow-up to the European ViDA phase planned since 2030.

Sources

  • Financial Administration of the Slovak Republic - official methodological and information materials k e-invoice
  • Law No. 222/2004 Z. z. o VAT, § 85o
  • ViDA (VAT in the Digital Age)

Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update · Law No. 222/2004 Z. z. o VAT Effective from 1. 1. 2027

Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.