Slovakia has published clarified rules for its mandatory electronic invoicing system (eFaktura) which will apply to B2B and B2G transactions from January 1, 2027, requiring structured XML files transmitted via certified intermediaries on the Peppol network.

Key Requirements

Non-VAT registered entities will not be required to issue e-invoices but must establish capability to receive them by contracting with a certified delivery service provider, termed a "Digital Postman". VAT-exempt supplies are excluded from the mandatory e-invoicing requirement, though voluntary e-invoicing remains possible where recipients have Peppol identification, subject to specific Peppol rules for exempt or out-of-scope transactions.

Electronic invoices must be archived in their original XML format for 10 years. The legislation includes significant financial penalties for non-compliance with reporting requirements.

Context

The clarifications address practical implementation questions as Slovakia joins the growing number of EU Member States implementing mandatory e-invoicing systems. The use of the Peppol network aligns Slovakia with European interoperability standards, while the exemption provisions reflect the complexities of applying digital mandates across different VAT scenarios.