Slovakia's eFaktúra mandate explained — from 1 January 2027 domestic VAT payers must issue structured EN 16931 e-invoices to Slovak businesses and legal persons over Peppol through certified "digital postmen", with supplier reporting at the time of issue. Legal basis (Act 385/2025), scope and exclusions, format, onboarding, the EUR 10,000 / EUR 100,000 fines, the 2030 ViDA stage, and pending bill 1454.
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Learn about the VAT rules and guidelines in Slovakia for businesses with our country guide — the 23% standard rate and the 19% and 5% reduced rates, the €50,000 resident registration threshold against a zero threshold for non-established businesses, IČ DPH/DIČ registration through Daňový úrad Bratislava for foreign persons, the kontrolný výkaz control statement, the eFaktúra structured e-invoicing mandate starting 1 January 2027 via certified Digital Postmen on Peppol, and the penalties and criminal offences that back Slovak VAT compliance.