Question 1

Is a PDF invoice sent by email still legally valid after 1 January 2027?

Accepted Answer

No. For domestic B2B transactions in scope, standard PDF invoices sent via email do not meet the legal definition of an electronic invoice under Act No. 385/2025 Coll. Invoices must be issued in a structured electronic format (such as UBL XML) compliant with EN 16931 and SK_CIUS.

Question 2

Is Peppol mandatory for all Slovak businesses?

Accepted Answer

While the national framework is built upon the Peppol 5-corner architecture, individual businesses do not need to build direct Peppol connections themselves. Instead, businesses connect to an accredited service provider (Digitálny poštár) that manages Peppol routing and tax authority reporting on their behalf.

Question 3

Are foreign companies registered for VAT in Slovakia affected?

Accepted Answer

Yes. If a foreign company is registered for VAT in Slovakia and carries out taxable domestic B2B supplies where the place of supply is Slovakia, it must comply with the e-invoicing and e-reporting mandate.

Question 4

How does the 15-minute e-reporting window work in practice?

Accepted Answer

The 15-minute transmission rule applies to the accredited service provider (Corner 2). Once a supplier dispatches an invoice, the service provider automatically extracts the SK TDD payload and submits it to the Financial Administration's Corner 5 system without manual intervention from the taxpayer.

Question 5

What happens if the Corner 5 government portal experiences an outage?

Accepted Answer

The 5-corner architecture is designed to prevent operational business disruptions. If Corner 5 experiences technical downtime, the service provider delivers the commercial invoice to the buyer without delay and queues the SK TDD payload for transmission as soon as government systems recover.

Question 6

Will the Slovak Control Statement (Kontrolný výkaz) be abolished in 2027?

Accepted Answer

The Control Statement remains in place during the initial phase of the mandate to allow tax authorities to cross-check transactional data. However, as near real-time e-reporting matures, Slovakia plans to simplify and eventually phase out the Control Statement by 1 July 2030 in alignment with EU ViDA directives.

Slovakia

E-factureringsvereisten in Slowakije

E-facturatie in Slowakije

Technische vereisten

B2G-voorschriften

B2B-verplichtingen

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