January 2027 B2B structured e-invoices with supplier e-reporting; but buyer reporting may wait until ViDA in July 2030
24 September 2026: Slovakia has proposed delaying the obligation for customers to report data from received electronic invoices until 1 July 2030. Importantly, this is not a postponement of the January 2027 e-invoicing mandate.
Slovakia new proposed e-invoicing timeline
- 2026: voluntary transition and preparation
- 1 January 2027: mandatory structured e-invoicing for domestic B2B and B2G transactions
- 1 January 2027: supplier-side invoice reporting to the Financial Administration
- 1 January 2027: businesses must be able to receive and process structured e-invoices
- January–March 2027: proposed penalty soft landing for businesses making reasonable efforts to comply
- 1 July 2030: proposed start of buyer-side reporting of received invoices
- 1 July 2030: ViDA-aligned e-invoicing and digital reporting for relevant intra-EU B2B transactions
E-invoicing itself is not delayed
The distinction between receiving an e-invoice and reporting it is important.
Slovakia’s VAT legislation introduces the obligation to issue and receive invoices in a prescribed structured electronic format from 2027. The invoices must comply with the European EN 16931 standard and will be exchanged through approved service providers, known as Digital Postmen.
The system uses a decentralised five-corner Peppol model. The supplier sends the invoice through its provider, it is delivered through the customer’s provider, and the required data is made available to the Slovak Financial Administration.
There is no tax authority clearance of an invoice before it can be delivered.
Buyer reporting proposed for July 2030
The original rules envisaged reporting data from both issued and received electronic invoices from January 2027.
LP/2026/282 would instead postpone the customer’s obligation to report data from received invoices until 1 July 2030. Supplier reporting would continue from January 2027.
This should reduce duplicate reporting during the first phase of the regime while leaving the core e-invoicing infrastructure intact.
It also means that descriptions of the change as a postponement of the buyer’s obligation to “confirm receipt” should be treated carefully. The proposal concerns statutory reporting of received-invoice data, rather than removing the obligation to receive the underlying structured invoice.
Peppol and Digital Postmen
Taxpayers will exchange invoices through approved Digital Postmen. These may include API-enabled accounting systems and approved e-invoicing service providers.
The Slovak Financial Directorate acts as the country’s Peppol Authority and oversees accreditation of Digital Postmen and the national implementation rules for the Peppol standard.
Invoices will continue to follow the existing VAT invoicing timing rules.
July 2030 brings Slovakia into ViDA
The proposed buyer-reporting delay is particularly significant because 1 July 2030 is also the principal ViDA digital reporting requirements date.
From then, Slovakia is expected to extend structured e-invoicing and digital reporting to relevant intra-EU B2B transactions in accordance with the harmonised ViDA framework. The existing domestic VAT Control Statement and recapitulative reporting can consequently be withdrawn as transaction-level digital reporting takes over.
Slovakia is therefore effectively moving towards a two-stage model: domestic structured e-invoicing and supplier reporting from 2027, followed by the fuller ViDA-aligned reporting architecture from July 2030.
For multinational businesses, the message remains clear. Keep January 2027 as the implementation deadline for Slovak e-invoicing. The proposed relief affects buyer reporting, not the requirement to receive and process compliant structured invoices.
LP/2026/282 remains draft legislation, so the final wording and technical requirements should be monitored as the amendment progresses.
Check our Slovak VAT guide. The e-invoicing regime would replace the regular electronic control statement submission.
