Slovakia's next step: A 5-corner model for e-invoicing in 2027
This article was last updated on 15 December 2025 to reflect the full approval of the VAT Act amendments by the National Council on 9 December 2025, and incorporates the preceding official clarification of the mandate's requirements detailed in the Financial Directorate's FAQ (9/VAT/2025/IM).
Following the final approval of the legislation by the National Council (Parliament) on 9 December 2025, Slovakia has secured the implementation of mandatory business-to-business (B2B) electronic invoicing and reporting by 1 January 2027, marking a significant stride in its digital tax transformation. These regulations, which clarify the legislative intent of the approved VAT Act amendments, were officially detailed by the Financial Directorate of the Slovak Republic in their Frequently Asked Questions (FAQ) publication 9/VAT/2025/IM. As part of a broader European effort to combat tax fraud, the country is preparing to adopt a model with near-real-time electronic reporting, similar to the Peppol-based “5-corner model”. Building on our previous blog post that provided an overview of the Slovakian government's real-time VAT reporting plan, this article explores the latest legislative developments and their implications for businesses operating within Slovakia, summarising the most recent updates to this crucial process.
Slovakia’s e-invoicing journey continues
As we’ve covered in our previous blog post, Slovakia’s progress on e-invoicing has, until recently, been steady, but cautious:
B2G and G2G foundations: From April 2023 onwards, Slovakia began introducing mandatory e-invoicing for business-to-government (B2G) and government-to-government (G2G) transactions. By using the IS EFA (Informačný Systém Elektronickej Fakturácie) platform and the European EN 16931 standard, the country has aligned itself with EU-wide best practice.
B2B delays: A voluntary business-to-business (B2B) framework was planned for January 2022, with mandatory obligations expected to follow shortly afterwards. However, by early 2024, these plans had been postponed indefinitely, reflecting the complexity of implementation and the need for a more measured approach.
These developments fit squarely within the continent-wide push to tackle the VAT gap and streamline compliance, echoing initiatives such as the EU’s VAT in the Digital Age (ViDA). Despite setbacks, Slovakia has consistently signalled its determination to modernise tax administration.
The next pivotal step in this evolution was a public consultation on a draft law amending the VAT Act. This consultation, which closed on 19 August 2025, aimed to introduce mandatory e-invoicing and online reporting. This would directly address the previously undefined B2B mandate and set the stage for Slovakia’s expanded e-invoicing obligations.
Public consultation concludes: Mandatory e-invoicing by 2027
Following the public consultation, the draft law amending the VAT Act has now been officially approved by the National Council (Parliament) on 9 December 2025. This decisive step confirms the introduction of mandatory structured e-invoicing and near real-time reporting for domestic B2B transactions, set to begin on 1 January 2027. The law has cleared all parliamentary hurdles and is currently in the final stages before presidential assent and official publication.
As a key deliverable of the ViDA initiative, it highlights Slovakia's commitment to modernising tax administration and improving compliance across Europe. Based on these public consultations and draft legislation, it is anticipated that the requirements will include near-real-time e-reporting as part of a “5-corner” model, possibly leveraging the international Peppol network.
Peppol’s five-corner model
By adopting a five-corner model for e-invoicing, comparable to the Peppol-based approach, Slovakia is embracing a modern approach to digital tax administration. Under this framework, businesses exchange electronic invoices via certified Accredited Service Providers (ASPs). These ASPs play a crucial role in validating and reporting invoices to the tax authorities.
Unlike some pre-clearance models, where validation occurs before an invoice reaches the buyer, the Slovak system allows invoices to be exchanged freely after validation by an accredited provider. This streamlined process ensures compliance while facilitating efficient business-to-business transactions within a secure network, such as the Peppol network. No recipient consent is required for e-invoicing in Slovakia, as it is a key element of the mandate's implementation.
The mandate’s core obligations
As mentioned previously, this reform introduces two primary obligations for all domestic B2B transactions between VAT-registered businesses: structured e-invoicing and near real-time e-reporting. These requirements are a key deliverable of the ViDA initiative, meaning that, from 2027 onwards, all invoices issued or received in Slovakia must adhere to a predefined electronic format in line with the European Norm. The invoicing deadline remains 15 days. Furthermore, critical invoice data will need to be reported to the tax authority almost immediately upon issuance. The introduction of e-reporting will also lead to the abolition of the Control and Summary Statements from 1 July 2030.
As detailed above, this system is expected to be supported by a secure network such as the Peppol network, enabling businesses to securely exchange invoices via certified third-party service providers. Although Peppol adoption varies across other EU countries, Slovakia's anticipated implementation demonstrates its commitment to standardised, efficient digital exchange. To comply with these new regulations, businesses will need to become Peppol members and obtain the necessary certification. Non-compliance with the new reporting obligations can result in penalties of up to € 10,000, or up to € 100,000 for repeated violations.
Official clarifications and requirements (Financial Directorate FAQ 9/VAT/2025/IM)
These requirements, which were clarified by the Financial Directorate's FAQ prior to the final parliamentary approval, now form the governing rules for the new mandate:
Mandate scope: The mandatory e-invoicing obligation applies to VAT payers for domestic B2B transactions from 1 January 2027, and specifically excludes B2C (consumer) invoicing.
Format and technology: The e-invoice must be a structured XML format (EN 16931 UBL), which is distinct from a standard PDF.
Service providers: The exchange will be facilitated by Accredited Service Providers, referred to in the FAQs as “Digitálni poštári” (“digital postmen”), who ensure the secure transmission and real-time reporting to the tax authority.
Recipient obligation: All legal entities and taxable persons (including entrepreneurs, freelancers, etc.) must be capable of receiving e-invoices via a contracted “Digitálny poštár” service.
Integration timeline: A voluntary transition period is scheduled from 1 January 2026 to 1 January 2027, allowing businesses to test their systems.
International ambition: Cross-border e-invoicing is not covered by the 2027 mandate but is planned for 2030 in line with the EU's ViDA initiative.
What this means for businesses
For market participants, the Ministry's activity signals the urgent need to begin considering system integration. Businesses should proactively plan to connect their IT and accounting platforms to certified service providers. These providers will be vital in handling and transmitting the new structured data formats efficiently through the selected network.
For more background on Slovakia’s e-invoicing landscape, we encourage you to read our previous blog post on the topic.
