Slovakia's e-invoice mandate: what to expect from 2027

The timeline (as vendor guides report it)

Where sources disagree: the European Commission's country page still describes B2B as voluntary and IS EFA as replaced in 2027, which reads as older text; one vendor mentions a 1 July 2027 limit to authorised access points that this page could not confirm. These are vendor and secondary sources, not the statute. Confirm against Law 385/2025 and the Financial Administration of the Slovak Republic. A summary, not tax advice.

Which file counts, and how it travels

Guides describe Peppol BIS Billing 3.0 (UBL 2.1, on EN 16931) with a Slovak CIUS, sent through an accredited access point, with transaction data reported to the tax authority. A digital signature is said not to be required. A PDF emailed to the customer would no longer be the invoice for domestic B2B sales.

What this checker does and does not cover

It applies EN 16931 and the Peppol BIS 3.0 rules it knows. It does not apply the Slovak CIUS, build or check the tax data report, or tell you whether your access point is accredited. Treat a clean result as "passes the European and Peppol rules", not "accepted in Slovakia".

Test a file before you send it

Open the checker, drop your XML, and tick Also apply the Peppol BIS Billing 3.0 rules. It flags a wrong business process or specification identifier, a missing or malformed electronic address, arithmetic that does not add up, a missing tax reason on a 0% or exempt line, and VAT, IBAN and BIC typos, each with a rule ID and a fix (the rule reference). No account, nothing uploaded.

No invoice yet? The e-invoice creator turns a form into UBL or CII XML and checks it. Other countries: all side by side, Germany, France, Belgium, Poland, Croatia, Spain, Italy, the Netherlands, Romania, Greece, Bulgaria, Portugal, the UK, the UAE, India, Saudi Arabia, Malaysia, Hungary, Denmark, Estonia, Latvia, Lithuania, Luxembourg, Malta, Norway, Slovenia, Serbia, Czech Republic, or the EU e-invoicing mandate checker.

Common questions

When does Slovakia's B2B e-invoicing mandate start?

Per vendor guides, domestic B2B and B2G e-invoicing becomes mandatory on 1 January 2027, with a voluntary phase first (sources give early or mid 2026) and the current IS EFA portal retired. Cross-border intra-EU obligations are reported to follow on 1 July 2030, in line with the EU ViDA package. The sources are vendor blogs and the European Commission's page still shows older text, so confirm against Law 385/2025 and the Financial Administration. This is a summary, not advice.

Which invoice format does Slovakia use?

Vendor guides describe Peppol BIS Billing 3.0 (UBL 2.1, on EN 16931) with a Slovak CIUS, exchanged between accredited Peppol access points ('digital postmen'), with transaction data reported to the Financial Administration. This checker reads JSON, UBL, CII and Factur-X PDFs and has a Peppol BIS 3.0 option. It does not apply the Slovak CIUS or check the reporting document.

What does this checker not cover for Slovakia?

The Slovak CIUS rules, the near real-time tax data report to the Financial Administration, and accreditation of your access point. A clean result means the invoice passes EN 16931 and the Peppol rules it knows, not that it will be accepted in Slovakia.

How do I check a Slovak invoice before sending it?

Drop the file into the checker and tick the Peppol option. It tests the Peppol identifiers, electronic addresses, totals and tax breakdown arithmetic, and VAT, IBAN and BIC typos, each with a rule ID and a fix. Nothing is uploaded when you use the page. It is an offline observation, not an access point's acceptance and not legal advice.

Open the E-invoice Preflight checker to validate your own invoice file.

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