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The e-invoice in Europe

Slovakia

The Slovak Ministry of Finance (MoF) published a draft law in July 2025 that will make mandatory B2B e-invoicing with e-reporting a national requirement from 1 January 2027. The mandate includes an expansion to cross-border e-invoicing and reporting from 1 July 2030 in line with the EU's VAT in the Digital Age (ViDA) initiative.
The model targeted by the FA is the decentralized five-cornered texture via Peppol, for which a CIUS (Core Invoice Usage Specification) is being developed within the Peppol BIS 3 format.

The facts

Digital developments are moving fast and are accelerated by the ViDA reform, which makes e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.

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B2G

Authorities at central and regional level must be able to receive e-invoices compliant with EN 16931 and suppliers in public procurement are obliged to send e-invoices. The intention is to replace the governmental IS EFA system with a Peppol-based infrastructure in the context of the 2027 reform.


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B2B/B2C

Currently, there is no mandatory B2B e-invoicing requirement, but on January 1, 2027 it will be. This will introduce mandatory B2B e-invoicing with e-reporting and from July 2030 cross-border e-invoicing and reporting will also be included in line with the ViDA Directive.





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FORMAT

Slovakia has a B2G e-invoicing mandate since 2019. The country's central and regional authorities are obliged to accept e-invoices that comply with the EN16931 standard and that can go through the IS EFA system. However, a new national solution, built on Peppol-based infrastructure, is expected by 2027.



Keeping up with Europe

The invoicing landscape in Europe is changing. New e-invoicing laws are being introduced, VAT reporting is moving to real-time, invoice formats are being redesigned to meet European standards and so on. Inexchange helps your business stay up to date and enables you to conduct transactions across our continent easily and securely.

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