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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.

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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.



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