Home
Digitalization
Slovakia e-invoicing 2027: what companies must do
Author
Michal Šula
November 11, 2026
From 1 Jan 2027 every Slovak business must receive e-invoices via Peppol. Deadlines, penalties, a checklist and how to route invoices into approval.
What is an e-invoice and what is Peppol
An e-invoice is an invoice in a structured XML format that software can read without anyone retyping it. A PDF sent by email is not an e-invoice. In Slovakia, e-invoices are exchanged through Peppol, an international network and standard for electronic business documents. Companies connect to the network through a certified provider, known in Slovakia as a “digitálny poštár” (digital postman).
What changes on 1 January 2027
The legal basis is Act No. 385/2025 Coll., which amends the Slovak VAT Act (No. 222/2004 Coll.). The year 2026 is for preparation: companies choose a provider, adjust their software and test their invoice flows. The key rules:
Start: 1 January 2027 for domestic B2B and B2G supplies.
Who issues: all VAT payers established in Slovakia.
Who receives: every company and every entrepreneur, including those not registered for VAT.
Format: structured XML according to Peppol BIS.
Delivery and reporting: through a certified provider; invoice data goes to the Financial Administration in real time.
Deadline for issuing: 15 days from the supply (10 days from 1 July 2030).
Archiving: 10 years, for both supplier and customer.
Phase 2: cross-border supplies from 1 July 2030, when the VAT control statement is also planned to be abolished.
Sources: Financial Administration of the Slovak Republic, Forvis Mazars, EY.
How an e-invoice travels: the five-corner model
The supplier sends the invoice to its certified provider. The provider delivers it through the Peppol network to the customer’s provider, which passes it on to the customer. At the same time, the invoice data is reported to the Financial Administration in real time. The tax authority is the fifth corner of the model.
Who the obligation applies to, and who it doesn’t
Issuing e-invoices is mandatory for all domestic VAT payers when supplying Slovak businesses and the public sector.
Receiving e-invoices is mandatory for every legal entity and every entrepreneur, even if they are not VAT payers. The recipient’s consent is no longer required.
Out of scope are exempt supplies, simplified invoices, sales to consumers (B2C) and foreign suppliers registered under Section 5 of the VAT Act.
The practical consequence: even after 2027, most companies will receive a mix of e-invoices and PDFs. Your process has to handle both.
Penalties for non-compliance
For missing, late, incomplete or incorrect reporting, the Financial Administration can impose a fine of up to €10,000, and up to €100,000 for repeated breaches. No fine applies if an obvious error is corrected promptly, or if the delay was demonstrably caused by an outage at the provider.
Delivery is only the beginning
The certified provider delivers the invoice to you. What happens next is up to each company: who checks it, who approves it, how it is matched with the purchase order and how it gets into SAP or another ERP. In larger companies, an invoice often passes through purchasing, the cost centre manager and accounting.
E-invoices have one big advantage: the data is already structured. Nothing has to be read from a PDF or retyped, so approval can start the moment the invoice arrives. This is where the new obligation either adds work or saves it.
How INSIO handles it with ePošťák
INSIO is connected to ePošťák, a certified Peppol provider and our official partner. A received e-invoice:
arrives from Peppol directly in INSIO, without forwarding emails,
is matched with the purchase order in Procure To Pay,
goes to approval according to your rules,
is transferred to your ERP once approved: SAP, Helios, Money S3 and others.
Issued invoices travel the other way, from INSIO through ePošťák to the Peppol network. Invoices that do not arrive via Peppol are read from PDF by INSIO Extractor and follow the same route. A whole group of companies, including a Slovak subsidiary, can work in a single INSIO installation.
Smaller company or accounting firm? Tappeer, our AI assistant for invoices, has the same ePošťák connection and sends e-invoices straight to POHODA, Money S3 and other accounting software. See Tappeer for Peppol
Checklist: 7 steps before the end of 2026
Find out whether you must issue e-invoices, or only receive them.
Choose a provider from the Financial Administration’s register of certified providers.
Check whether your ERP can receive and issue e-invoices, or whether you need a connection.
Register in the Peppol network through your provider and let your suppliers know.
Decide who checks and approves e-invoices.
Test the whole flow on a few real invoices while it is still 2026.
Set up archiving for 10 years.
The provider makes you compliant. INSIO brings order to your invoices. Book a 30-minute demo
Frequently asked questions
Is a PDF sent by email an e-invoice?
No. Under the new law, an e-invoice is a structured file in the Peppol BIS format, delivered through a certified provider.
Do companies that are not VAT payers have to receive e-invoices?
Yes. From 1 January 2027, every company and every entrepreneur must be able to receive them.
Does the obligation apply to foreign suppliers?
Not in the first phase. Cross-border supplies are planned to follow from 1 July 2030.
Our headquarters are in the Czech Republic or Poland. Does this affect our Slovak subsidiary?
Yes. A Slovak VAT payer has the same obligation as any other company. It can meet it through a solution shared by the whole group, such as INSIO.
Can we choose any provider?
Yes, as long as it is listed in the Financial Administration’s register of certified providers.
How long must e-invoices be archived?
10 years from the end of the year in which the supply took place.
Will the VAT control statement be abolished?
That is planned from 1 July 2030, together with the EC Sales List.
