E-invoicing and e-reporting in Slovakia

E-invoicing and e-reporting in Slovakia – start preparing today

On 19 December 2025, an amendment to the VAT Act was approved, introducing a fundamental change in how businesses in Slovakia will issue, send and receive invoices and report data from these invoices. The new legislation introduces mandatory electronic invoicing (e‑invoicing) and mandatory digital reporting ofinvoice data (e‑reporting).

As of 1 January 2027, electronic invoicing will become the standard for domestic business transactions. The year 2026 will serve as a transitional period during which businesses will be able to prepare both technically and process-wise, test new solutions and adapt their internal systems to the requirements of the Financial Administration.

Who will be required to issue electronic invoices?

A VAT payer:

that has its registered seat, place of business or fixed establishment in Slovakia,
that supplies goods or services with the place of supply in Slovakia or receives advance payment prior to such supply,
whose customer is a domestic taxable person (both VAT payers and non VAT payers) or a domestic non taxable legal person.

Who will be required to receive electronic invoices?

A taxable and non taxable legal person that:

has its registered seat, place of business or fixed establishment in Slovakia,
receives goods or services with the place of supply in Slovakia from a Slovak VAT payer.

What is an electronic invoice?

Any document or notification that:

contains all statutory invoice elements,
is issued, sent and received in an electronic form,
is in an XML electronic format,
complies with the data structure defined by the European standard EN 16931,
is a corrective invoice.

Who is obliged to digitally report invoice data to the Financial Administration, and when?

Supplier

A VAT payer who is required to issue an electronic invoice and is sending the invoice via delivery service must report the relevant invoice data in the moment of issuing an electronic invoice.

Customer

A VAT payer who has received an electronic invoice via delivery service must report the relevant invoice data within 5 calendar days from the date of receiving the electronic invoice.

Delivery service

This is a service for sending and delivering electronic invoices in line with the European delivery standard.
It is provided by a certified delivery service provider (the so called “digital postman”).
The Financial Directorate maintains a list of certified delivery service providers.

Manage e‑invoicing and e‑reporting effortlessly with VATOnline.

Are you ready for 2027?

Given the scale of the planned changes, we recommend starting preparations as soon as possible. For businesses operating in Slovakia, this is not only about meeting a new legal obligation, but also about an opportunity to increase the level of automation, reduce administrative burden and improve the efficiency of invoicing processes.

Timely preparation will help businesses avoid compliance risks, technical delays and unnecessary costs in 2027.

Our team is ready to support you at every step – from an initial impact assessment on your processes, through the practical configuration of your systems in line with legislation, to the implementation of our VATOnline tool, which comprehensively covers obligations related to electronic invoicing and digital reporting of invoice data to the Financial Administration.

How can Deloitte help you?

Strategic e‑invoicing and e‑reporting workshop for management

We help you understand legislative requirements, the impact on individual teams and key decisions so that you have a clear plan, properly set priorities and control over the implementation.

Assistance with selecting the optimal solution

We help you understand legislative requirements, the impact on individual teams and key decisions so that you have a clear plan, properly set priorities and control over the implementation.

Review and cleansing of master data

We help you ensure the accuracy and consistency of data, free of errors and duplicates, giving you a solid basis for smooth e invoicing and e reporting.

Compliance check with legislative requirements

We verify the correctness of invoices and reported data so that you can be confident of full compliance with the legislation.

VATOnline – from strategy to implementation

We present the capabilities of our tool, analyse your needs and ensure full deployment, including integration into your existing systems.

IT training for the finance team (XML & data analytics)

We provide practical training in working with large datasets, reading and validating XML formats so that your team is fully prepared for electronic invoicing and digital reporting of invoice data.

VATOnline