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From 1 January 2027, new legislation comes into force that fundamentally changes the way invoicing works in Slovakia. Switching to a structured electronic format is an essential step towards fully automated accounting processes.
What does this change bring?
Paper invoices and ordinary PDF files will be replaced by a structured electronic format. This format allows accounting software to process invoice data automatically, without manual re-typing.
Who must issue e-invoices?
The new obligation applies to all VAT payers established in Slovakia who:
- supply goods or
- provide services within the Slovak Republic.
Who must receive e-invoices?
All persons (companies and entrepreneurs) to whom the above VAT payers are obliged to issue an invoice will have to receive invoices in this new machine-readable format. This means that even if you do not have to issue e-invoices yourself (for example, if you are not VAT-registered), you must be able to receive an e-invoice if your supplier is legally required to send you one.
Every legal entity and every entrepreneur who is a taxable person must be able to receive e-invoices. This includes, for example: sole traders and holders of a trade licence, people in liberal professions such as lawyers, notaries, architects, artists (singers, actors), self-employed farmers, and also people who rent out property. If you belong to any of these groups, you need to sign up with a Digital Postman (certified e-invoice delivery provider) to be able to receive invoices.
What is an e-invoice?
An electronic invoice (e-invoice) is not an ordinary PDF file or scan. It is a structured XML format designed directly for computer systems.
- Automatic processing: Data is loaded into your accounting software automatically – no more manual re-typing.
- High accuracy: The risk of human error when entering data is minimised.
- European standard: A uniform format valid throughout the EU.
How does sending and receiving e-invoices work?
You will no longer send invoices by e-mail, but through certified Digital Postmen. These services act as a secure digital channel that ensures immediate and reliable delivery of your documents directly to the recipient.
What you need to know:
- Convenient access: You can use the service integrated directly into your accounting software, or via the web or mobile app of your chosen provider.
- Two-way communication: The system is used for both sending and receiving. If you are legally required to issue e-invoices, you must also be technically ready to receive them when your business partners send them to you.
- Freedom of choice: The Digital Postman is not chosen by the state but by you. You choose the solution on the market that best suits the needs of your business.
- Security: The Digital Postman guarantees that the invoice reaches your customer’s system securely and in an unaltered format.
The 15-day deadline for issuing an invoice remains in force
The switch to e-invoices brings new technical requirements, but the rules on deadlines do not change. You still have 15 days from the date of the taxable supply to issue the invoice.
What does “issuing” mean in the electronic world?
To meet your legal obligation, you do not have to wait for confirmation that the customer has actually received the invoice. The deadline for issuing the invoice is considered met at the moment when:
- You generate the invoice in the prescribed structured XML format.
- You hand it over to the Digital Postman (a certified delivery service provider).
From that moment, the invoice is considered officially issued and sent, regardless of when the recipient opens it.
Reporting data to the Financial Administration
Part of the e-invoicing process is the automatic transmission of invoice data to the Financial Administration. However, you do not need to worry about complicated administration – the whole process runs in the background thanks to your Digital Postman.
The supplier reports the data at the time of issue or at the latest on the last day of the deadline for issuing the e-invoice, via its Digital Postman.
The customer reports the data within five days of receiving the e-invoice through its Digital Postman.
What to watch out for?
The law sets strict penalties for failing to meet these obligations. It is therefore essential to have a reliable partner for digital delivery.
Fines for non-compliance:
- Standard breach: A fine of up to EUR 10,000.
- Repeated breach: A fine of up to EUR 100,000.
When will you not be fined?
The legislation also takes human error and technical problems into account. You will not be fined in the following cases:
- Obvious mistake: If you make an error in the data but correct it without delay once discovered.
- Postman failure: If you can demonstrably prove that the delay was caused by your Digital Postman and the data was sent immediately after the technical fault was fixed.