Slovakia e-invoicing reality is changing and businesses need to plan for it.

Today, Slovakia’s B2G e-invoicing framework is based on the centralised IS EFA (Informačný Systém Elektronickej Fakturácie), Slovakia’s current centralised platform for public sector invoicing.

However, from 1 January 2027, the current B2G model is expected to be replaced. Slovakia’s existing IS EFA framework is also expected to be decommissioned as part of the 2027 transition. From that point, B2G and B2B e-invoicing will follow the same Peppol based model, removing the technical distinction between public sector and private sector invoice exchange. Under this model, VAT-registered businesses established in Slovakia will need to issue, receive and exchange structured e-invoices through accredited service providers, with invoice data reported to the Slovak Financial Administration.

As ever, ecosio is fully preparing for this change and we have already kicked off our implementation for Slovakia. This is part of our broader effort to expand coverage across Europe and ensure our customers can rely on a single platform to manage compliance and business processes across multiple jurisdictions.

What you must know about Slovakia’s e-invoicing mandate

If your business operates in Slovakia, or sells to Slovak public entities, e-invoicing is moving from a public sector requirement to a broader day-to-day compliance obligation.

Here are the key points to understand:

• The current B2G model is being replaced. Slovakia’s existing IS EFA framework is expected to be decommissioned as part of the 2027 transition. From that point, B2G and B2B e-invoicing will follow the same Peppol-based model, removing the technical distinction between public sector and private sector invoice exchange.

• PDF invoices will no longer be enough for in-scope domestic transactions. From 1 January 2027, domestic B2B and B2G invoices in scope will need to be exchanged as structured electronic invoices. PDF invoices sent by email will not meet the new compliance requirements.

• Invoices must be exchanged through accredited service providers. Slovakia’s new model is based on Peppol and requires businesses to work with an accredited service provider, locally referred to as a “Digital Postman”. This means businesses cannot simply connect directly to the tax authority or exchange invoices through informal channels.

• Tax data reporting happens in parallel. In addition to exchanging the invoice through Peppol, the model introduces a Slovak Tax Data Document, or SK TDD. This document contains invoice-related tax data and must be submitted to the Slovak Financial Administration alongside the invoice process.

• Timing requirements are strict. The Slovak model includes tight reporting timelines, including a 15-minute window for submitting the Tax Data Document in relevant scenarios. This makes automation, validation and reliable process monitoring especially important.

• Customer onboarding will be an important operational step. Customers will need to register through the national onboarding process, provide key identity data such as their 10-digit Slovak Tax Identification Number, or DIČ, and select their accredited service provider before compliant invoice exchange can be enabled.

The risk of underestimating Slovakia is simple: if the structured invoice data, delivery mechanism, reporting process or onboarding setup is wrong, businesses can face avoidable rework, delayed payments and increased compliance exposure.

That is why ecosio’s Global E-invoicing Compliance is built for multi-country reality. Through one integration, ecosio helps businesses manage e-invoice creation, validation, routing, monitoring and compliance handling across jurisdictions. For Slovakia, this helps reduce the effort of managing local requirements while keeping processes consistent, automated and audit-ready.

Timeline

• April 2023: IS EFA fully operational — B2G mandatory.

• 2026: The e-invoicing legislation became legally valid, opening the way for the pilot and voluntary phase. Digital Postman accredited providers list published, businesses must select one for B2B compliance

• 1 January 2027: Mandatory structured e-invoicing and automatic reporting are expected for domestic B2B and B2G transactions involving VAT-registered businesses established in Slovakia.

• 1 July 2030: The mandate is expected to expand to intra-EU cross-border transactions, aligning with the ViDA timeline.

If you do business in Slovakia, or plan to, now is the time to assess whether your transactions fall within the January 2027 mandate. Get in touch to get a customised path to compliance based on your business needs. Or subscribe to our e-invoicing deadlines calendar to never miss any new mandate.

The ecosio Product team