Slovakia's mandatory e-invoicing from 2027: what companies should prepare now

A Žilina automotive components supplier sends 200 invoices a month, mostly to Slovak and Czech customers. From 1 January 2027 the Slovak ones must be structured e-invoices exchanged through a certified network and reported to the Financial Administration. Its accounting software vendor has a plan. Its customer master data does not: half the VAT numbers are out of date.

The plan for 2027

Slovakia has legislated a shift from PDF and paper invoices to structured e-invoicing for B2B transactions between Slovak VAT payers, with the main obligation from 1 January 2027. The model:

• invoices are exchanged as structured data based on the European standard EN 16931,
• they travel over the Peppol network through access point providers,
• invoice data is reported to the Financial Administration as part of the exchange.

Check the Financial Administration's current guidance for the final scope and transition rules; details were still being published through 2026.

What to do before January

1. Ask your software provider how it connects to Peppol, and whether it will act as your access point or work with one.
2. Clean customer data. Every domestic customer needs a correct VAT ID and address. Wrong master data is the most common reason structured invoices bounce.
3. Map your invoices. Split them into domestic B2B, foreign B2B and consumer, since each follows different rules.
4. Plan receiving. You will also receive e-invoices from Slovak suppliers. Decide who approves them and how they reach accounts payable.

Foreign clients

The 2027 obligation covers domestic transactions. Invoices to Czech, German or Austrian customers can continue in agreed formats, with the usual reverse charge wording and the recapitulative statement. EU-wide cross-border digital reporting comes later, under the VAT in the Digital Age package from July 2030.

The payment side

Slovakia uses the euro, so euro-area customers pay by SEPA directly. Czech customers pay in euros or korunas, Polish ones in euros or zloty, and US or UK customers send international transfers that can arrive late and short. Giving each customer details they can pay domestically speeds collections more than any invoice format change.

Paying into Slovakia: the local rail

Source: European Payments Council: SEPA Instant Credit Transfer. Checked when this guide was last updated; the scheme's own page has the current figures.

Where Rivet fits

Rivet is not a Peppol access point. A Rivet business account handles foreign collections: euro details with an IBAN and sterling details from the Growth plan, US dollar details on every plan, and balances in 30 currencies on Scale. Payments are matched to invoices, and conversions happen at a rate shown before you confirm. Rivet is not a bank; regulated partner institutions hold the funds.