Slovakia confirms mandatory B2B and B2G eFaktúra from 1 January 2027

What changed in detail

Zákon č. 385/2025 Z. z., amending the Slovak VAT Act (č. 222/2004 Z. z.), makes domestic B2B and B2G electronic invoicing — eFaktúra — mandatory from 1 January 2027, with a transitional period running from 1 January 2026 to 31 December 2026. B2C invoicing is out of scope.

Invoices must be structured XML conforming to EN 16931 in either the UBL or the CII syntax, and are routed through accredited Peppol-connected certified delivery-service providers rather than to a state platform directly. From 1 January 2027 a VAT payer must issue the invoice as an electronic document capable of automated processing and conforming to EN 16931 and its syntaxes — so EDI formats such as EDIFACT require conversion into a conforming format. Invoices must be retained for ten years from the end of the calendar year to which they relate.

The Financial Administration published FAQ 9/DPH/2025/IM on 7 July 2026 and an updated list of certified delivery-service providers on 22 July 2026. Cross-border EU B2B e-invoicing is planned for 2030 under ViDA.

What it means

Slovakia has chosen the “digital postman” model: you do not connect to the state, you connect to an accredited provider that does. Provider selection is therefore the long-lead item, and the certified list only stabilised in July 2026 — which means anyone who chose a provider earlier should re-check it against the current list.

The EDI point is the quiet trap. Existing EDIFACT flows do not stop working, but they stop being sufficient on their own: the conforming EN 16931 document is what discharges the obligation, so conversion has to sit inside the invoicing path rather than alongside it.