E-Invoicing in Slovakia — B2B mandate from 2027

As of June 2026: B2G e-invoicing runs on IS EFA; mandatory domestic B2B e-invoicing and e-reporting is planned for January 2027, with a voluntary phase from May 2026. Intra-EU B2B follows from July 2030. Confirm current timelines with the Finančná správa SR.

The Slovak Mandate

Slovakia has operated B2G e-invoicing through the IS EFA platform (Informačný systém elektronickej fakturácie), aligned with the EU norm EN 16931. For B2B, mandatory structured e-invoicing and real-time e-reporting is planned to start on 1 January 2027, with a voluntary adoption phase opening around May 2026 so businesses can test ahead. To align with the EU's ViDA package, the system is moving to a Peppol-based, 5-corner model: VAT payers will issue and receive structured e-invoices (UBL 2.1 or CII) through certified Peppol access points and report invoice data to the Finančná správa. Intra-EU cross-border B2B e-invoicing follows from 1 July 2030.

How Invotify Helps

Invotify Pro exports your invoices as UBL 2.1, CII, or Peppol BIS 3.0 — exactly the EN 16931-aligned, Peppol-ready formats Slovakia's planned B2B mandate is built on. You can start sending standards-based e-invoices during the voluntary phase and be ready for the 2027 obligation. Invotify generates the structured file; you deliver it through a certified Peppol access point or service provider. E-invoicing is a Pro feature.

  • UBL 2.1
  • CII
  • Peppol BIS 3.0

E-Invoicing in Slovakia —
Frequently Asked Questions

Q01

When does B2B e-invoicing become mandatory in Slovakia?

As of June 2026, mandatory domestic B2B structured e-invoicing and real-time e-reporting is planned to begin on 1 January 2027, with a voluntary testing phase opening around May 2026. Mandatory intra-EU cross-border B2B e-invoicing follows from 1 July 2030 under the EU's ViDA package. Timelines may shift — verify the current position with the Finančná správa SR.

Q02

What formats and platform will Slovakia require?

Slovakia's B2B model is moving to a Peppol-based 5-corner network. E-invoices must follow the EU norm EN 16931 in XML, using UBL 2.1 or CII syntax, exchanged through certified Peppol access points, with invoice data reported to the tax authority. Invotify Pro exports UBL 2.1, CII, and Peppol BIS 3.0 — the standards-based formats this model relies on.

Q03

What is IS EFA?

IS EFA (Informačný systém elektronickej fakturácie) is Slovakia's national e-invoicing system, used since 2023 for B2G transactions and aligned with EN 16931. As Slovakia aligns with the EU's ViDA package, the system is moving to Peppol-based infrastructure for the wider B2B rollout planned from 2027. Invotify Pro's EN 16931 exports (UBL 2.1, CII, Peppol BIS 3.0) match the standard the system uses.

Q04

Can I prepare for Slovakia's 2027 mandate now?

Yes. A voluntary phase is expected to open around May 2026, letting businesses test structured e-invoicing and reporting before the obligation. Invotify Pro already exports the EN 16931-aligned, Peppol-ready formats (UBL 2.1, CII, Peppol BIS 3.0) the mandate is built on, so you can start producing compliant files early. Confirm the latest dates with the Finančná správa SR.

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