The Slovak Tax Administration plans to introduce mandatory electronic invoicing for Slovak entrepreneurs in the B2B (business-to-business) segment starting from 1 January 2027 through the Peppol network, which has already been successfully operating in almost two dozen of EU countries. The Peppol network was set up in 2011 by the European Commission, which still coordinates it today. The system is also planned to be launched for reporting cross-border transaction data from 2030.
Mandatory e-invoicing is part of the so-called ViDA (VAT in the Digital Age) package, the requirements for future mandatory electronic communication and information exchange in the European Union.
The system will work the way, the supplier sends an invoice to the customer via the Peppol network, with delivery being handled by certified Peppol access providers, who will also send selected data from the invoice to the Slovak Tax Administration. Invoices will no longer be sent by email service in pdf format, but in standard XML format compliant with the European standard, using a secure communication protocol. Businesses will be able to use a simple user environment to enter invoices or use an individual automated solution integrated into their accounting systems (API).
The advantages of e-invoicing and real-time VAT data for tax authorities are clear. It can assist in closing VAT gaps, prevent unintended errors, enhance risk management capabilities and early detection of fraud schemes.
We will keep you informed of further developments in this area.
