E-invoice 2027: what awaits your company and how to prepare in time

Slovakia is facing one of the biggest changes in VAT and invoicing in recent years. Traditional paper and PDF invoices are coming to an end in business-to-business transactions – they will be replaced by the e-invoice in a structured format. In this article, we explain clearly what is changing, who it affects, by when it needs to be sorted out and how to manage the whole transition without stress.

What an e-invoice is

An e-invoice is not “a PDF sent by e-mail”. It is a structured electronic document in XML format containing all the mandatory details of an invoice (number, date of issue, subject of the supply, amount, customer details) in a form that computer systems can process automatically. The format is based on the European standard EN 16931 and is transmitted via the Peppol network.

The aim is to reduce administration, cut down on errors and make data processing more efficient – and at the same time to allow the Financial Administration (Finančná správa) to receive selected invoice data in real time.

From when and for whom

Mandatory e-invoicing is being introduced by an amendment to the VAT Act (Act No. 385/2025 Coll.). The key dates:

• From the second quarter of 2026 – voluntary participation in the e-invoice system.
• From 1 January 2027 – mandatory e-invoices for domestic transactions for all domestic VAT payers (limited liability companies (s.r.o.), joint-stock companies (a.s.), self-employed persons (SZČO) who are VAT payers, non-profit organisations, state institutions).
• From 1 July 2030 – extension of the obligation to cross-border transactions within the EU; at the same time, the VAT control statement and the EC Sales List are planned to be abolished.

Importantly, the change does not only affect those who issue invoices. Entities to which a VAT payer is required to issue an invoice will also have to receive e-invoices – that is, practically all legal entities and individuals (natural persons) doing business (both VAT payers and non-payers). If your supplier sends you an e-invoice, you must be able to receive it.

Non-VAT payers do not have to issue e-invoices themselves, but as recipients they often cannot avoid the obligation.

The digital postman and how the transmission works

E-invoices will not be sent just any way you like. They are transmitted through a certified delivery service provider – the so-called digital postman (e-postman), which ensures the invoice is delivered between the sender and the recipient and at the same time sends the data required by law to the Financial Administration.

Slovakia uses what is known as the 5-corner model via the Peppol network: the invoice is transmitted by providers on both the supplier’s and the customer’s side. (For comparison – Italy, for example, uses a centralised model in which everything passes through a state server.)

The list of certified digital postmen is published by the Financial Administration on its portal and is updated on an ongoing basis.

What the obligation does not apply to

The law also provides for exceptions. The obligation to issue an e-invoice does not apply, for example, to:

• supplies exempt from VAT under Sections 28 to 43 and Section 47 of the VAT Act (e.g. certain financial and insurance services, the letting of real estate, healthcare),
• simplified invoices – typically eKasa receipts up to the statutory limit,
• special cases involving classified information and supplies to the state security forces.

For supplies outside mandatory e-invoicing (e.g. some B2C transactions), it will still be possible to use traditional documents.

What it means in practice

For most companies and sole traders, it means the end of issuing invoices in Word or Excel in business relationships covered by the e-invoice. You will need software or an app that can issue an e-invoice in the correct format, send it via a digital postman and also receive e-invoices from suppliers.

The key is to prepare well in advance – not at the last minute in December 2026.

How to prepare: a short checklist

1. Find out whether you are a VAT payer and which of your supplies will fall under mandatory e-invoicing.
2. Check whether your accounting / invoicing software will support e-invoices and be connected to a digital postman.
3. Make sure you can also receive e-invoices, not just issue them.
4. Join voluntarily as early as 2026 so that you can try out the system before it becomes mandatory.
5. Consult your accountant on setting up your processes.

How Bilvao can help you

In the Bilvao app, we are an e-postman – you can issue and receive e-invoices through it directly, in the correct format and with a connection to the Financial Administration. You do not need to deal with separate software or another provider: issuing an invoice, delivering it, receiving e-invoices from suppliers and processing them afterwards in your accounts all happen in one place.

Want to be ready for e-invoice 2027 in good time and without stress? Book a no-obligation consultation or see everything the Bilvao app offers.

This article is for information purposes only and is based on the legislation in force on the date of its publication. Check your specific obligations against the current wording of the law or with your accountant.