From 1 January 2027, Slovakia will introduce a new e-invoicing system. All VAT-registered businesses will be required to issue invoices in a structured electronic format, while every business in the country will have to be able to receive and process such documents.
A transitional period will apply until 30 June 2030. Under certain conditions, businesses will be able to send e-invoices using an alternative method, such as email.
What Counts as an E-Invoice
The system does not simply concern electronic documents, but structured invoices in XML format that can be processed automatically by computer systems. A standard PDF file will not qualify as an e-invoice under the new rules.
The European Peppol infrastructure will be used to exchange these documents, while delivery will be handled by certified service providers known as “digital postmen” (digitálny poštár).
According to estimates by the Ministry of Finance, the new rules will affect more than 225,000 businesses and other entities. The Financial Administration currently lists 59 certified providers, and the list is updated on its website. The terms offered by the services vary: many provide free invoice reception or a certain number of free outgoing invoices.
When Can Email Be Used?
Until the end of June 2030, a business will be able to send an XML invoice without using a digital postman if the recipient agrees to this method of delivery. The content of the document itself does not change, however: a standard PDF cannot be sent instead of a structured invoice.
The law does not specify a particular form in which consent must be given. It may be included in a contract or confirmed by email. Implied consent is also possible — for example, the recipient’s payment of an invoice could be considered consent to receiving it by email.
Nevertheless, the Financial Administration recommends that businesses obtain and retain confirmation of consent from their business partners in advance in case of potential disputes or claims in the future.
How Businesses Can Save Money
Businesses will still need to connect to a digital postman, including in order to receive invoices. However, there is no need to purchase an expensive plan with a large number of outgoing documents.
If a company agrees with its customers to send XML invoices by email, it may not need to send any outgoing invoices through a digital postman. In that case, a free or basic plan from one of the digital postmen may be sufficient.
This is particularly relevant for companies working with private-sector customers. In practice, it may be much more difficult to agree on an alternative delivery method with government authorities and municipalities.
Fines and Compliance Checks
The Financial Administration will check whether businesses have the ability to exchange invoices through the SMP system, which is used to route documents within the Peppol network. Failure to have an agreement with a digital postman may result in a fine of between €100 and €10,000.
At the same time, the VAT control statement (kontrolný výkaz k DPH) will not be abolished from 2027. E-invoicing and the VAT control statement will operate in parallel until the end of the transitional period. The control statement is expected to be abolished after 30 June 2030.
