What is an e-invoice?
An e-invoice is a structured XML document under the EN 16931 standard. Software can read it automatically. It is not a PDF sent by email. It is delivered over the Peppol network by a certified digital postman.
Slovakia e-invoicing 2027: Peppol, deadlines and the digital postman | Fakturácia.sk
From 1 January 2027 Slovak VAT payers issue domestic B2B and B2G e-invoices, and every business must be able to receive them. Peppol, EN 16931 and the digital postman are included in Fakturácia.sk.
Frequently asked questions
Who must use e-invoicing from 2027?
From 1 January 2027, VAT payers established in Slovakia must issue e-invoices for domestic supplies to businesses (B2B) and to government (B2G). Every business, including non-VAT payers, must be able to receive them. Consumers (B2C), simplified documents and selected exempt supplies stay outside the duty.
Does this apply if I am not a VAT payer?
Yes, for receiving. A non-VAT payer does not issue e-invoices from 2027, but must be able to receive them, because suppliers send them over Peppol. The duty to issue expands to non-VAT payers from 1 July 2030.
Do I have to change anything now?
The duty starts on 1 January 2027, but registering a digital postman and cleaning up partner data takes time. The VPDS portal has been available since June 2026. Peppol is already included in your Fakturácia.sk plan.
Do PDF and paper invoices disappear?
For B2B and B2G between VAT payers, a PDF in an email does not meet the e-invoice requirement from 2027. Delivery through a digital postman does not need the recipient's consent. Paper and PDF remain for sales to consumers and for simplified documents. Another delivery method is allowed until 30 June 2030 only with the recipient's consent.
When is an e-invoice issued within the 15-day deadline?
When, within 15 days of the taxable supply, it exists as XML and you hand it to your digital postman. The deadline does not depend on when the buyer opens it. The same rule applies to a corrective invoice.
When is the data reported to the tax authority?
The supplier reports it by handing the document to the postman at the time of issue. The buyer has 5 days from receipt by their postman. The postman sends the report. The business stays responsible.
What should an accountant do?
Issue the invoice in Fakturácia.sk as an e-invoice. The client sends it in the app, or gives the accountant access so the accountant can send it. A PDF in the client's inbox is no longer enough.
What is the EN 16931 XML format?
It is the European standard that defines which fields an e-invoice contains and how they are structured. The syntax is UBL 2.1. On Peppol the profile is Peppol BIS Billing 3.0. Fakturácia.sk generates the XML for you.
What is a digital postman, and is it an extra fee?
A digital postman is a certified delivery provider: it takes the e-invoice, delivers it over Peppol and reports the data to the tax authority. You can have only one for receiving. In Fakturácia.sk it is not an add-on. Peppol is included in every plan, including Free, within the monthly limit of 10 / 40 / 100 / 250 documents.
What are the penalties?
Failing to report e-invoice data, or reporting it late or incorrectly, can mean a fine of up to €10,000, and up to €100,000 for a repeated breach. A fine is not imposed for an obvious mistake you fix immediately, or for a proven failure of the postman. If the recipient has no postman, the document does not arrive and the supplier has met the duty by sending it.
Does Fakturácia.sk already have Peppol?
Yes. Sending and receiving over Peppol is included in Free, Start, Business and Pro. Delivery runs on certified DigitalPostman infrastructure. Continuous reporting to the tax authority is being added in line with the law.
What about proforma invoices and credit notes?
A deposit invoice and a proforma are not tax documents, so the e-invoice duty does not apply. You can keep sending those as today. It does apply to the final invoice, an invoice for a payment received, and to credit and debit notes, which count as invoices. From 1 January 2027 a VAT payer sends those as e-invoices over Peppol.