The Slovak Financial Administration has issued updated FAQ guidance clarifying VAT and technical aspects of mandatory e-invoicing requirements ahead of the 1 January 2027 implementation deadline.

Scope and Coverage

The obligation primarily applies to domestic VAT payers for domestic transactions. Non-VAT payers and foreign companies registered in Slovakia without a permanent establishment are generally not required to issue e-invoices, though certain entities must retain the ability to receive them. The guidance addresses VAT-exempt transactions and provides clarity on when e-invoicing obligations apply to different business structures.

Technical Requirements

E-invoices must be issued and archived in EN 16931-compliant structured XML format. Companies using EDI systems must convert their data accordingly to meet the new requirements. The guidance confirms that Peppol and Accredited Service Providers remain the default compliance route from 2027, providing technical pathways for businesses to meet their obligations.

The updated guidance also covers archiving obligations and procedures for handling incorrect invoices, establishing clear protocols for invoice correction and storage requirements under the new digital framework.

Context

This guidance represents Slovakia's continued preparation for joining the growing number of EU member states implementing mandatory e-invoicing systems. The clarifications address practical implementation concerns raised by businesses and tax advisors as the 2027 deadline approaches, particularly around the intersection of VAT obligations and digital invoice formats.