Slovakia's mandatory e-invoicing from 1 January 2027: what your company needs to do before Christmas
This article is about companies in Slovakia. From 1 January 2027, the way those companies issue, deliver, and receive invoices changes. A paper invoice, or a PDF attached to an email, will no longer be enough for domestic business-to-business trade. A structured electronic invoice, exchanged automatically between systems, replaces it.
About eight weeks remain. That is enough to prepare if you start now. Christmas and the year end are the busiest stretch for accounting, so waiting until December does not make sense.
Note: this is a general overview. We are not accountants or lawyers. Check the specific steps with your accountant and on the website of the Financial Administration of the Slovak Republic.
What changes
An electronic invoice is not a PDF attached to an email. It is a document in a structured format (XML) that the accounting system on both sides can read. It travels over the Peppol network, through certified providers who act as "digital postmen". It does not depend on a single state portal or a single provider.
Part of the change is that invoice data will also go to the financial administration.
Who it applies to
The duty covers VAT payers on domestic business-to-business (B2B) and business-to-government (B2G) trade. Invoices for ordinary consumers (B2C) do not change.
One thing is easy to miss: the duty is not only about issuing invoices. You also have to be able to receive them. If your suppliers start sending e-invoices, your system has to process them.
Important dates
| Period | What applies |
|---|---|
| 2026 | System preparation and a voluntary phase |
| 1 January 2027 | Mandatory e-invoicing for domestic B2B and B2G |
| 1 July 2030 | Extension to cross-border transactions |
Repeated failure to follow the rules can bring a fine of up to 100,000 euros. Check the exact conditions in the VAT Act.
A plan before Christmas
The week until 20 November: find out where you stand
- Map how you invoice today. Accounting software, an ERP (Odoo, for example), an Excel sheet, a custom application? Everything else depends on that answer.
- Ask your software supplier. Is their product ready for e-invoicing? When is the update, and what will it cost? That answer decides whether you need something extra.
- Find out which of your customers and suppliers are obliged. Most VAT payers.
By 4 December: choose a solution
- Choose a provider of access to the Peppol network (a certified "digital postman"), or use the one your software already offers. When you choose, look at security, price, and support.
- Prepare master data. Correct company ID, VAT ID, addresses, and customer identifiers. Errors in that data then travel into every invoice.
By the end of the year: test
- Trial invoices. Issue at least a few test e-invoices, and try receiving a few as well. Edge cases are worth testing: a credit note, an advance invoice, more than one VAT rate.
- Train people. The accountant, the person who issues invoices, and the salesperson should know what changes in their daily work.
What to do, by type of company
| Situation | What we recommend |
|---|---|
| You use ordinary accounting software | Ask the supplier about the update and the dates |
| You use Odoo or another ERP | Check the e-invoice module and arrange integration if needed |
| You have your own invoicing system | Adjust the export to a structured format and connect it to an access point |
| You invoice from Excel or Word | It is time to move to a tool that supports e-invoices |
An opportunity, not only a duty
E-invoicing has one large advantage: the data arrives in a structured form, so nobody has to retype it. That opens the door to automation. A robot can read an incoming invoice, match it to an order, check the amounts, and post it. That saves a lot of manual work. We write about how a company can start automating in Why Slovak SMEs lag in AI, and how to start with 3 automations.
How we can help
We help companies connect invoicing to their systems, adjust Odoo and custom applications, and automate document handling (RPA). Certified providers run the Peppol access point itself. We help make the pieces work together. If you are not sure where to start, get in touch.
Sources
- Financial Administration of the Slovak Republic: mandatory e-invoicing from 1 January 2027
- PwC Slovakia: 5 myths about electronic invoices
- Tatra banka: e-invoicing becomes mandatory in 2027
- StartitUp: fines of up to 100,000 euros