Slovakia starts structured B2B e-invoicing on 1 January 2027

From 1 January 2027, Slovakia requires structured electronic invoices for many domestic B2B supplies. The rule is in the VAT Act, as amended by Act No. 385/2025. Slovak businesses that supply goods or services to other Slovak businesses are the main group affected.

Who is covered

The obligation applies to VAT payers who supply goods or services in Slovakia, including prepayments received before a supply. It applies to supplies that fall under the place-of-supply rules in sections 13, 15, and 16 of the VAT Act.

Some supplies are outside the rule:

• Supplies exempt from VAT under sections 28 to 43 and 47.
• Cases where a simplified invoice under section 74(3)(a) or (b) is issued.
• Supplies to certain state intelligence bodies, or supplies involving classified information.

Check each exemption against the statute before you rely on it. Exempt supplies in particular depend on the exact section, not on the general description of the supply.

What it means for your integration

Slovakia is a case where a PDF workflow will not be enough from 2027. The invoice must exist as structured data, and the receiving side must be able to process it. That changes three things in a typical setup:

1. Invoice type. Make sure your system issues the document type the rules require, not a formatted copy of it.
2. Delivery. Decide how invoices reach the recipient, whether through a delivery provider or another approved channel.
3. Reporting. Keep the data needed for tax reporting attached to each invoice from the start.

The Slovak rules also set a deadline for issuing the e-invoice. Section 85o(6) allows 15 days, so your system should not hold invoices back in a batch that misses that window.

Testing before 2027

The financial administration offers an e-invoicing portal and implementation guidance. Use the sandbox to send test documents well before January, so you find format problems while there is still time to fix them.

Read the primary text

• Act No. 385/2025, consolidated text effective 1 January 2027: slov-lex.sk
• VAT Act No. 222/2004 as amended, in the consolidated version effective 1 January 2025: mfsr.sk
• The financial administration's e-invoicing portal: financnasprava.sk

Next step

Read the developer documentation and run a Slovak test invoice through the sandbox.