{"id":16119,"date":"2026-10-19T16:06:01","date_gmt":"2026-10-19T14:06:01","guid":{"rendered":"https:\/\/code10it.com\/?page_id=16119"},"modified":"2026-10-19T16:29:13","modified_gmt":"2026-10-19T14:29:13","slug":"eslovaquia-y-la-facturacion-electronica","status":"publish","type":"page","link":"https:\/\/code10it.com\/es\/regulatory-map\/compliance-regulation-slovakia\/slovakia-e-invoicing\/","title":{"rendered":"Facturaci\u00f3n electr\u00f3nica y presentaci\u00f3n electr\u00f3nica de informes en Eslovaquia"},"content":{"rendered":"\n<!--\n  CODE10 \u00b7 eCompliance LAW PAGE \u00b7 Slovakia e-Invoicing and e-Reporting \u00b7 Slovakia\n  URL: \/regulatory-map\/compliance-regulation-slovakia\/slovakia-e-invoicing\/   (parent = hub ID 16117)\n  SEO title: Slovakia e-Invoicing: eFakt\u00fara Compliance Guide\n  Meta description: Slovakia e-invoicing guide for 2027: eFakt\u00fara, Peppol BIS, XML invoices and e-reporting readiness for SAP and ERP teams.\n  Focus keyphrase: Slovakia 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(max-width:1024px){\n .c10-hero__in{padding:45px 30px}.c10-ov__item{flex-basis:45%}\n .c10-post{flex-basis:calc((100% - 20px)\/2)}.c10-news__in{padding:40px 30px}\n}\n@media (max-width:767px){\n .c10-law{font-size:16px}\n .c10-hero{min-height:320px}.c10-hero h1{font-size:26px}\n .c10-intro h2,.c10-sec-title h2,.c10-close h2,.c10-band h3,.c10-faq__txt h2,.c10-faq__txt h3{font-size:21px}\n .c10-dates__grid{padding:0 16px}\n .c10-ov__item{flex-basis:100%}\n .c10-band{flex-direction:column;align-items:flex-start;padding:24px 16px}.c10-band .c10-btn{margin:0 10px}\n .c10-faq,.c10-faq--rev{flex-direction:column;align-items:stretch;padding:24px;margin:0 16px 40px}\n .c10-faq__img{flex:none}.c10-faq__img img{width:100%;height:180px}\n .c10-close .c10-wrap{padding:0 16px}\n .c10-form{padding:40px 16px}.c10-form__in{min-height:0;justify-content:center}\n .c10-post{flex-basis:100%}.c10-car{padding:0 40px}\n .c10-news__in{flex-direction:column;align-items:flex-start;padding:32px 16px}.c10-news__cta{justify-content:flex-start}.c10-law .c10-news h2{font-size:24px}\n}\n<\/style>\n\n<div class=\"c10-law\">\n\n <section class=\"c10-hero\">\n  <video autoplay muted loop playsinline preload=\"metadata\" aria-hidden=\"true\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-e-invoicing-hero.mp4\"><\/video>\n  <div class=\"c10-hero__in\">\n   <h1>Slovakia e-Invoicing and e-Reporting<\/h1>\n   <p class=\"c10-hero__sub\">Slovakia e-invoicing guide for 2027: eFakt\u00fara, Peppol BIS, XML invoices and e-reporting readiness for SAP and ERP teams.<\/p>\n   <a class=\"c10-btn\" href=\"#demo\">Let&#8217;s talk<\/a>\n  <\/div>\n <\/section>\n\n <section class=\"c10-intro\">\n  <h2>Digitalizing VAT Compliance through Slovakia&#8217;s eFakt\u00fara System<\/h2>\n  <p>Slovakia\u2019s <strong>eFakt\u00fara<\/strong> model will introduce structured electronic invoicing and connected tax data reporting through certified delivery service providers and the <strong>Peppol<\/strong> network.<\/p>\n<p>From <strong>1 January 2027<\/strong>, Slovak <strong>VAT payers<\/strong> must issue electronic invoices for covered domestic supplies in the prescribed format. Legal entities and taxable persons receiving those invoices must also be able to process them electronically.<\/p>\n <\/section>\n\n <section class=\"c10-dates\">\n  <div class=\"c10-sec-title\">\n   <h2>Key Implementation Dates<\/h2>\n   <p>Keep track of key dates and e-invoicing mandates in Slovakia.<\/p>\n  <\/div>\n  <div class=\"c10-dates__grid\">\n   <div class=\"c10-date\"><h3>01\/01\/2026<\/h3><p>The legislative framework for Slovakia\u2019s <strong>eFakt\u00fara<\/strong> system entered into force, opening a transition period until <strong>31 December 2026<\/strong> in which companies can exchange e-invoices voluntarily through certified delivery service providers.<\/p><\/div>\n   <div class=\"c10-date\"><h3>Q2 2026<\/h3><p>The <strong>Financial Administration<\/strong> opened online registration in its <strong>eFakt\u00fara<\/strong> portal, allowing companies and entrepreneurs to choose a certified delivery service provider and connect to <strong>Peppol<\/strong> ahead of the mandate.<\/p><\/div>\n   <div class=\"c10-date\"><h3>01\/01\/2027<\/h3><p>Mandatory structured electronic invoicing takes effect for Slovak <strong>VAT payers<\/strong> issuing invoices for covered domestic supplies. Legal entities and taxable persons within the receiving scope must also be able to receive <strong>eFakt\u00fara<\/strong> documents. A VAT amendment currently before Parliament proposes temporary penalty relief at the start of 2027, but it would not postpone the obligation.<\/p><\/div>\n   <div class=\"c10-date\"><h3>01\/07\/2030<\/h3><p>The second phase is scheduled to extend electronic invoicing and digital reporting requirements to covered cross-border transactions in line with VAT in the Digital Age (<strong>ViDA<\/strong>). From that date, the VAT Control Statement and EC Sales List are scheduled to be abolished.<\/p><\/div>\n  <\/div>\n <\/section>\n\n <section class=\"c10-ov\">\n  <div class=\"c10-sec-title\"><h2>Slovakia e-Invoicing and e-Reporting Overview<\/h2><\/div>\n  <div class=\"c10-ov__grid\">\n   <div class=\"c10-ov__item\"><div class=\"c10-ov__icon\"><svg aria-hidden=\"true\" focusable=\"false\" data-name=\"Layer 1\" id=\"Layer_1\" viewbox=\"0 0 150 150\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m114.734 140h-5.3a1 1 0 0 1 -.961-.723l-1.444-5a22.707 22.707 0 0 1 -7.285-2.949l-4.523 2.577a1 1 0 0 1 -1.2-.156l-3.77-3.7a1 1 0 0 1 -.175-1.195l2.513-4.563a22.693 22.693 0 0 1 -3.063-7.237l-5.022-1.366a1 1 0 0 1 -.737-.957l-.041-5.287a1 1 0 0 1 .722-.968l5-1.444a22.806 22.806 0 0 1 2.95-7.284l-2.584-4.523a1 1 0 0 1 .156-1.2l3.712-3.769a1 1 0 0 1 1.2-.175l4.569 2.52a22.579 22.579 0 0 1 7.231-3.07l1.366-5.022a1 1 0 0 1 .952-.739l5.286-.041h.007a1 1 0 0 1 .961.722l1.445 5a22.571 22.571 0 0 1 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-.706.777l-4.854 1.4.03 3.77 4.876 1.326a1 1 0 0 1 .717.766 20.742 20.742 0 0 0 3.228 7.628 1 1 0 0 1 .051 1.048l-2.436 4.435 2.69 2.643 4.393-2.5a1 1 0 0 1 1.048.035 20.736 20.736 0 0 0 7.669 3.106 1 1 0 0 1 .777.706z\"><\/path><path d=\"m111.868 125.81a13.962 13.962 0 0 1 -13.949-13.832 13.944 13.944 0 0 1 13.841-14.059h.112a13.946 13.946 0 0 1 .106 27.891zm-11.949-13.848a11.96 11.96 0 0 0 11.949 11.848h.094a11.946 11.946 0 0 0 -.09-23.891h-.1a11.945 11.945 0 0 0 -11.857 12.043z\"><\/path><path d=\"m103.27 140h-92.27a1 1 0 0 1 -1-1v-128a1 1 0 0 1 1-1h69.9a1 1 0 0 1 0 2h-68.9v126h90.27v-5.96a1 1 0 0 1 2 0v6.96a1 1 0 0 1 -1 1z\"><\/path><path d=\"m103.27 92.69a1 1 0 0 1 -1-1v-58.33a1 1 0 0 1 2 0v58.33a1 1 0 0 1 -1 1z\"><\/path><path d=\"m103.273 34.356h-22.373a1 1 0 0 1 -1-1v-22.356a1 1 0 0 1 1.707-.707l22.373 22.356a1 1 0 0 1 -.707 1.707zm-21.371-2h18.955l-18.957-18.943z\"><\/path><path d=\"m56.8 34.36h-34.7a1 1 0 0 1 0-2h34.7a1 1 0 0 1 0 2z\"><\/path><path d=\"m83.194 54.988h-61.087a1 1 0 0 1 0-2h61.087a1 1 0 1 1 0 2z\"><\/path><path d=\"m94.191 75.616h-72.084a1 1 0 0 1 0-2h72.084a1 1 0 0 1 0 2z\"><\/path><path d=\"m76.83 96.241h-54.72a1 1 0 0 1 0-2h54.72a1 1 0 0 1 0 2z\"><\/path><path d=\"m76.83 120.07h-54.723a1 1 0 0 1 0-2h54.723a1 1 0 0 1 0 2z\"><\/path><\/svg><\/div><h3>Implementation<\/h3><p>Mandatory from 1 January 2027 for covered domestic transactions.<\/p><\/div>\n   <div class=\"c10-ov__item\"><div class=\"c10-ov__icon\"><svg aria-hidden=\"true\" focusable=\"false\" id=\"Layer_1\" style=\"enable-background:new 0 0 512 512;\" viewbox=\"0 0 512 512\" x=\"0px\" xml:space=\"preserve\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" y=\"0px\"><g><g><path d=\"M506.136,5.88c-3.772-3.776-8.796-5.856-14.14-5.856c-5.34,0-10.364,2.08-14.132,5.856L5.868,477.872 c-3.776,3.776-5.856,8.8-5.856,14.14c0,5.34,2.08,10.36,5.852,14.132C9.636,509.92,14.66,512,20.004,512 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c0-38.576,31.38-69.96,69.956-69.96c12.1,0,24.032,3.156,34.516,9.128c1.912,1.088,4.364,0.42,5.456-1.496 c1.092-1.92,0.42-4.364-1.496-5.456c-11.688-6.656-24.992-10.176-38.476-10.176c-42.984,0-77.956,34.972-77.956,77.96 c0,42.988,34.972,77.96,77.956,77.96c42.988,0,77.96-34.976,77.96-77.96C187.928,96.464,184.416,83.168,177.768,71.488z\"><\/path><\/g><\/g><\/g><\/svg><\/div><h3>Tax Authority<\/h3><p>Financial Administration of the Slovak Republic<\/p><\/div>\n   <div class=\"c10-ov__item\"><div class=\"c10-ov__icon\"><svg aria-hidden=\"true\" focusable=\"false\" viewbox=\"-55 0 482 482\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m322.710938 472h-312.710938v-422.429688h14.695312v-10h-24.695312v442.429688h332.710938v-24.695312h-10zm0 0\"><\/path><path d=\"m295.644531 0h-256.484375v442.429688h332.707032v-366.210938zm2.929688 17.070312 56.222656 56.21875h-56.222656zm63.292969 415.359376h-312.707032v-422.429688h239.414063v73.289062h73.292969zm0 0\"><\/path><path d=\"m74.539062 255.316406h162.171876v59.496094h104.351562v-194.957031h-266.523438zm172.171876-125.460937h84.351562v23.816406h-84.351562zm0 33.816406h84.351562v81.644531h-84.351562zm0 91.644531h84.351562v49.496094h-84.351562zm-102.027344-125.460937h92.027344v23.816406h-92.027344zm0 33.816406h92.027344v81.644531h-92.027344zm-60.144532-33.816406h50.148438v23.816406h-50.148438zm0 33.816406h50.148438v81.644531h-50.148438zm0 0\"><\/path><path d=\"m74.960938 60.449219h70.96875v10h-70.96875zm0 0\"><\/path><path d=\"m74.960938 78.777344h124.523437v10h-124.523437zm0 0\"><\/path><path d=\"m253.191406 396.941406h71.390625v10h-71.390625zm0 0\"><\/path><path d=\"m74.960938 268.171875h76.570312v10h-76.570312zm0 0\"><\/path><path d=\"m74.960938 286.496094h117.394531v10h-117.394531zm0 0\"><\/path><path d=\"m74.960938 304.8125h117.394531v10h-117.394531zm0 0\"><\/path><path d=\"m287.441406 360.605469c-1.617187-1.167969-3.777344-1.261719-5.492187-.234375-8.09375 4.84375-15.238281 10.984375-21.230469 18.253906-1.757812 2.128906-1.453125 5.28125.675781 7.035156.933594.769532 2.058594 1.144532 3.179688 1.144532 1.441406 0 2.871093-.621094 3.859375-1.820313 1.722656-2.085937 3.554687-4.070313 5.488281-5.945313.121094.992188.539063 1.945313 1.238281 2.726563 1.484375 1.65625 3.886719 2.136719 5.890625 1.167969 2.863281-1.375 5.824219-2.566406 8.851563-3.5625.25.589844.609375 1.179687 1.113281 1.757812 1.695313 1.90625 4.148437 2.589844 7.285156 2.023438l15.792969-2.835938c2.71875-.488281 4.523438-3.085937 4.039062-5.804687-.488281-2.71875-3.082031-4.515625-5.804687-4.039063l-12.0625 2.167969c-.027344-.367187-.085937-.742187-.179687-1.128906-.648438-2.660157-3.316407-4.296875-5.980469-3.6875-1.902344.4375-3.785157.941406-5.652344 1.515625.359375-1.183594.671875-2.378906.941406-3.589844.433594-1.953125-.332031-3.972656-1.953125-5.144531zm0 0\"><\/path><path d=\"m112.417969 370.144531c-6.613281-1.941406-6.734375-3.289062-6.875-4.847656-.269531-3.03125 1.585937-5.71875 4.304687-6.246094.144532-.027343.289063-.050781.441406-.066406 1.769532-.226563 3.039063.636719 3.640626 1.164063 1.113281.992187 1.75 2.414062 1.746093 3.902343v.375l10 .023438v-.371094c.011719-4.359375-1.851562-8.519531-5.113281-11.410156-1.355469-1.203125-2.90625-2.109375-4.550781-2.738281v-7.980469h-10v7.8125c-6.699219 2.257812-11.089844 8.96875-10.429688 16.421875.761719 8.519531 7.1875 11.550781 14.019531 13.554687 6.8125 2 6.867188 4.019531 6.910157 5.496094.070312 2.574219-1.417969 4.761719-3.714844 5.441406-.34375.105469-.691406.179688-1.035156.222657-1.78125.230468-3.0625-.628907-3.664063-1.15625-1.121094-.988282-1.761718-2.410157-1.761718-3.902344h-10c0 4.363281 1.878906 8.523437 5.15625 11.40625 1.347656 1.1875 2.882812 2.105468 4.519531 2.730468v7.957032h10v-7.796875c6.386719-2.078125 10.6875-8.257813 10.496093-15.179688-.300781-10.765625-10.316406-13.707031-14.089843-14.8125zm0 0\"><\/path><path d=\"m157.703125 370.144531c-6.617187-1.941406-6.734375-3.289062-6.875-4.847656-.269531-3.03125 1.582031-5.71875 4.300781-6.246094.148438-.027343.292969-.050781.441406-.066406 1.773438-.226563 3.042969.636719 3.640626 1.164063 1.117187.992187 1.753906 2.414062 1.75 3.902343v.375l10 .023438v-.371094c.011718-4.359375-1.851563-8.519531-5.113282-11.410156-1.355468-1.203125-2.90625-2.109375-4.550781-2.738281v-7.980469h-10v7.8125c-6.699219 2.257812-11.09375 8.972656-10.429687 16.421875.757812 8.519531 7.1875 11.550781 14.019531 13.554687 6.808593 2 6.867187 4.019531 6.910156 5.496094.070313 2.574219-1.421875 4.761719-3.71875 5.445313-.339844.101562-.6875.175781-1.03125.21875-1.78125.234374-3.0625-.628907-3.664063-1.15625-1.121093-.988282-1.765624-2.410157-1.765624-3.902344h-10c0 4.363281 1.878906 8.523437 5.15625 11.40625 1.351562 1.1875 2.886718 2.105468 4.523437 2.730468v7.957032h10v-7.796875c6.386719-2.078125 10.6875-8.257813 10.496094-15.183594-.304688-10.761719-10.320313-13.703125-14.089844-14.808594zm0 0\"><\/path><\/svg><\/div><h3>Format<\/h3><p>Structured XML (UBL or CII) based on EN 16931, exchanged via Peppol BIS Billing 3.0.<\/p><\/div>\n   <div class=\"c10-ov__item\"><div class=\"c10-ov__icon\"><svg aria-hidden=\"true\" focusable=\"false\" id=\"Capa_1\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g><path d=\"m494.5 53.48h-44.12c-4.142 0-7.5 3.358-7.5 7.5s3.358 7.5 7.5 7.5h44.12c1.378 0 2.5 1.122 2.5 2.5v280c0 1.378-1.122 2.5-2.5 2.5h-477c-1.378 0-2.5-1.122-2.5-2.5v-280c0-1.378 1.122-2.5 2.5-2.5h397.88c4.142 0 7.5-3.358 7.5-7.5s-3.358-7.5-7.5-7.5h-397.88c-9.649 0-17.5 7.851-17.5 17.5v280c0 9.649 7.851 17.5 17.5 17.5h155.973l-21.964 41h-30.5c-6.893 0-12.5 5.607-12.5 12.5v24.04c0 6.893 5.607 12.5 12.5 12.5h39.71c4.142 0 7.5-3.358 7.5-7.5s-3.358-7.5-7.5-7.5h-37.21v-19.04h262.67v19.04h-190.459c-4.142 0-7.5 3.358-7.5 7.5s3.358 7.5 7.5 7.5h192.96c6.893 0 12.5-5.607 12.5-12.5v-24.04c0-6.893-5.607-12.5-12.5-12.5h-28.189l-21.964-41h155.973c9.649 0 17.5-7.851 17.5-17.5v-280c0-9.649-7.851-17.5-17.5-17.5zm-288.308 356c14.533-9.948 31.697-15.29 49.808-15.29 18.104 0 35.272 5.343 49.807 15.29zm137.282 0h-14.301c-19.522-19.551-45.41-30.29-73.173-30.29-27.775 0-53.654 10.735-73.176 30.29h-14.298l21.964-41h131.019z\"><\/path><path d=\"m47.5 308.749c-4.142 0-7.5 3.358-7.5 7.5s3.358 7.5 7.5 7.5h155.218c4.142 0 7.5-3.358 7.5-7.5s-3.358-7.5-7.5-7.5z\"><\/path><path d=\"m47.5 113.211h155.218c4.142 0 7.5-3.358 7.5-7.5s-3.358-7.5-7.5-7.5h-155.218c-4.142 0-7.5 3.358-7.5 7.5s3.358 7.5 7.5 7.5z\"><\/path><path d=\"m450.025 244.608c-1.481 3.868.455 8.205 4.323 9.686 3.868 1.479 8.205-.455 9.686-4.323 5.286-13.805 7.966-28.3 7.966-43.081v-74.21c0-5.647-4.043-10.416-9.607-11.338l-12.598-2.1c-21.098-3.521-41.032-10.96-59.254-22.113l-9.331-5.702c-3.719-2.296-8.34-2.295-12.031-.018l-9.364 5.723c-18.218 11.149-38.152 18.588-59.248 22.109l-12.593 2.099c-5.571.923-9.614 5.692-9.614 11.339v5.53h-230.86c-4.142 0-7.5 3.358-7.5 7.5v38.9c0 4.142 3.358 7.5 7.5 7.5s7.5-3.358 7.5-7.5v-31.4h223.36v35.581c-.244.183-15.71 15.059-15.71 15.059-4.053 3.908-9.386 6.06-15.017 6.06-9.118 0-17.305-5.769-20.374-14.354l-3.111-8.706c-1.592-4.452-5.67-7.518-10.39-7.809-4.724-.296-9.143 2.25-11.269 6.472l-9.625 19.108c-1.643 3.262-4.933 5.289-8.586 5.289-3.748 0-7.178-2.201-8.739-5.608-5.454-11.901-18.626-18.218-31.319-15.017-2.067.521-4.244 1.069-6.47 1.63-2.089-11.582-10.003-21.61-21.546-24.804-9.738-2.827-20.139-.562-27.822 6.056l-2.277 1.961c-3.138 2.703-3.491 7.439-.787 10.577 2.704 3.139 7.439 3.491 10.577.787l2.277-1.961c3.881-3.344 8.931-4.443 13.851-3.015 6.597 1.716 10.136 7.742 11.191 14.119-14.897 4.456-27.766 14.004-36.384 27.034-3.842 5.695-4.888 12.728-2.869 19.294 2.019 6.567 6.809 11.862 13.211 14.352 11.705 4.552 24.799.973 31.329-9.814 7.515-11.917 11.335-25.738 11.091-39.583 2.859-.719 5.665-1.426 8.294-2.089 5.68-1.435 11.575 1.395 14.017 6.722 3.998 8.722 12.78 14.358 22.375 14.358 9.353 0 17.776-5.188 21.982-13.541l6.271-12.45c4.746 15.324 19.014 26.035 35.101 25.991 9.534 0 18.564-3.644 25.428-10.261l5.343-5.151c.484 21.296 6.496 41.615 17.101 59.252h-240.504v-49.14c0-4.142-3.358-7.5-7.5-7.5s-7.5 3.358-7.5 7.5v56.64c0 4.142 3.358 7.5 7.5 7.5h258.677c7.805 9.352 17.097 17.602 27.701 24.387l35.356 22.621c1.879 1.196 4.03 1.793 6.179 1.793 2.168 0 4.336-.608 6.223-1.823l35.104-22.572c10.852-6.986 20.46-15.614 28.557-25.646 2.602-3.224 2.097-7.945-1.126-10.547-3.223-2.601-7.945-2.097-10.547 1.126-7.088 8.783-15.5 16.338-25 22.452l-33.217 21.361-33.445-21.398c-30.433-19.476-48.603-52.669-48.603-88.792v-71.06l9.675-1.613c23.005-3.839 44.743-11.952 64.606-24.108l7.539-4.607 7.535 4.604c19.867 12.159 41.605 20.271 64.612 24.111l9.674 1.613v71.24c0 12.941-2.347 25.631-6.975 37.718zm-333.747-7.872c-2.387 4.341-8.043 6.862-13.528 4.654-2.147-.864-3.771-2.623-4.45-4.835-.68-2.211-.328-4.58.966-6.499 6.092-9.258 14.957-16.277 25.265-20.057-.475 9.366-3.263 18.574-8.253 26.737z\"><\/path><path d=\"m369.169 293.184c1.884 1.206 4.041 1.808 6.198 1.808 2.166 0 4.333-.607 6.222-1.822l18.04-11.604c25.52-16.416 40.755-44.332 40.755-74.675v-47.907c0-5.354-3.651-9.957-8.88-11.192-17.723-4.189-34.784-10.83-50.71-19.736-3.516-1.967-7.715-1.967-11.23 0-15.929 8.908-32.991 15.548-50.712 19.737-5.228 1.236-8.879 5.838-8.879 11.192v47.728c0 30.432 15.304 58.392 40.938 74.793zm-44.195-86.474v-44.971c17.489-4.375 34.357-10.976 50.206-19.649 15.846 8.671 32.715 15.273 50.206 19.649v45.151c0 25.217-12.662 48.417-33.871 62.06l-16.151 10.39-16.367-10.472c-21.305-13.631-34.023-36.868-34.023-62.158z\"><\/path><path d=\"m369.186 236.281h.068c1.988 0 3.896-.79 5.303-2.197l37.262-37.261c2.929-2.929 2.929-7.678 0-10.606-2.929-2.93-7.678-2.929-10.606 0l-31.861 31.86-15.787-16.372c-2.876-2.982-7.624-3.069-10.605-.193-2.981 2.875-3.068 7.623-.193 10.605l21.088 21.87c1.397 1.449 3.318 2.276 5.331 2.294z\"><\/path><\/g><\/svg><\/div><h3>Digital Signature<\/h3><p>Not mandatory. An electronic signature is one optional way to ensure invoice authenticity and integrity.<\/p><\/div>\n   <div class=\"c10-ov__item\"><div class=\"c10-ov__icon\"><svg aria-hidden=\"true\" focusable=\"false\" id=\"Capa_1\" style=\"enable-background:new 0 0 60 60;\" viewbox=\"0 0 60 60\" x=\"0px\" xml:space=\"preserve\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" y=\"0px\"><g><path d=\"M58.223,58.309l-5.969-6.244c1.746-1.918,2.82-4.458,2.82-7.25c0-5.953-4.843-10.796-10.796-10.796 s-10.796,4.843-10.796,10.796S38.324,55.61,44.277,55.61c2.441,0,4.688-0.824,6.499-2.196l6.001,6.277 C56.974,59.896,57.236,60,57.5,60c0.249,0,0.497-0.092,0.691-0.277C58.59,59.341,58.605,58.708,58.223,58.309z M35.482,44.814 c0-4.85,3.946-8.796,8.796-8.796s8.796,3.946,8.796,8.796s-3.946,8.796-8.796,8.796S35.482,49.664,35.482,44.814z\"><\/path><path d=\"M23.005,18h10.99c1.933,0,3.505-1.572,3.505-3.505V13c0-0.553-0.447-1-1-1s-1,0.447-1,1v1.495 c0,0.83-0.675,1.505-1.505,1.505h-10.99c-0.83,0-1.505-0.675-1.505-1.505V13c0-0.553-0.447-1-1-1s-1,0.447-1,1v1.495 C19.5,16.428,21.072,18,23.005,18z\"><\/path><path d=\"M20.5,41c-0.553,0-1,0.447-1,1v1.495c0,1.933,1.572,3.505,3.505,3.505H30.5c0.553,0,1-0.447,1-1s-0.447-1-1-1h-7.495 c-0.83,0-1.505-0.675-1.505-1.505V42C21.5,41.447,21.053,41,20.5,41z\"><\/path><path d=\"M33.5,58H4.332C3.873,58,3.5,57.627,3.5,57.168V31h50v5c0,0.553,0.447,1,1,1s1-0.447,1-1V2.832 C55.5,1.271,54.23,0,52.668,0H4.332C2.771,0,1.5,1.271,1.5,2.832v54.336C1.5,58.729,2.771,60,4.332,60H33.5c0.553,0,1-0.447,1-1 S34.053,58,33.5,58z M4.332,2h48.336C53.127,2,53.5,2.373,53.5,2.832V29h-50V2.832C3.5,2.373,3.873,2,4.332,2z\"><\/path><\/g><\/svg><\/div><h3>Archiving<\/h3><p>10 years from the end of the relevant calendar year, in XML format.<\/p><\/div>\n   <div class=\"c10-ov__item\"><div class=\"c10-ov__icon\"><svg aria-hidden=\"true\" focusable=\"false\" id=\"Artboard_30\" viewbox=\"0 0 64 64\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><g><path d=\"m12 63h40c2.757 0 5-2.243 5-5v-52c0-2.757-2.243-5-5-5h-40c-2.757 0-5 2.243-5 5v52c0 2.757 2.243 5 5 5zm29.051-23h5.949v1h-5.83c-.051-.33-.093-.662-.119-1zm-5.062 1h-11.989v-1h13.207zm3.145.006c.749 5.58 4.582 10.19 9.719 12.074l-33.036 7.079zm12.866 19.994h-30.559l32.667-7h.892v4c0 1.654-1.346 3-3 3zm-43-55c0-1.654 1.346-3 3-3h40c1.654 0 3 1.346 3 3v46h-1c-5.772 0-10.672-3.784-12.364-9h6.364c.553 0 1-.448 1-1v-3c0-.552-.447-1-1-1h-25c-.553 0-1 .448-1 1v3c0 .552.447 1 1 1h10.555l-21.874 17.968c-1.503-.162-2.681-1.423-2.681-2.968z\"><\/path><path d=\"m16 15h3c.553 0 1-.448 1-1v-3c0-.552-.447-1-1-1h-3c-.553 0-1 .448-1 1v3c0 .552.447 1 1 1zm1-3h1v1h-1z\"><\/path><path d=\"m16 22h3c.553 0 1-.448 1-1v-3c0-.552-.447-1-1-1h-3c-.553 0-1 .448-1 1v3c0 .552.447 1 1 1zm1-3h1v1h-1z\"><\/path><path d=\"m16 29h3c.553 0 1-.448 1-1v-3c0-.552-.447-1-1-1h-3c-.553 0-1 .448-1 1v3c0 .552.447 1 1 1zm1-3h1v1h-1z\"><\/path><path d=\"m16 36h3c.553 0 1-.448 1-1v-3c0-.552-.447-1-1-1h-3c-.553 0-1 .448-1 1v3c0 .552.447 1 1 1zm1-3h1v1h-1z\"><\/path><path d=\"m16 43h3c.553 0 1-.448 1-1v-3c0-.552-.447-1-1-1h-3c-.553 0-1 .448-1 1v3c0 .552.447 1 1 1zm1-3h1v1h-1z\"><\/path><path d=\"m23 15h25c.553 0 1-.448 1-1v-3c0-.552-.447-1-1-1h-25c-.553 0-1 .448-1 1v3c0 .552.447 1 1 1zm1-3h23v1h-23z\"><\/path><path d=\"m23 22h25c.553 0 1-.448 1-1v-3c0-.552-.447-1-1-1h-25c-.553 0-1 .448-1 1v3c0 .552.447 1 1 1zm1-3h23v1h-23z\"><\/path><path d=\"m23 29h25c.553 0 1-.448 1-1v-3c0-.552-.447-1-1-1h-25c-.553 0-1 .448-1 1v3c0 .552.447 1 1 1zm1-3h23v1h-23z\"><\/path><path d=\"m23 36h25c.553 0 1-.448 1-1v-3c0-.552-.447-1-1-1h-25c-.553 0-1 .448-1 1v3c0 .552.447 1 1 1zm1-3h23v1h-23z\"><\/path><\/g><\/svg><\/div><h3>Other Slovak regulations<\/h3><p><a href=\"\/regulatory-map\/compliance-regulation-slovakia\/slovakia-vat-control-statement\/\">VAT Control Statement<\/a>, <a href=\"\/regulatory-map\/compliance-regulation-slovakia\/slovakia-ekasa\/\">eKasa<\/a>, <a href=\"\/regulatory-map\/compliance-regulation-slovakia\/slovakia-ec-sales-list\/\">EC Sales List<\/a> and <a href=\"\/regulatory-map\/compliance-regulation-slovakia\/slovakia-intrastat-reporting\/\">Intrastat-SK Reporting<\/a><\/p><\/div>\n  <\/div>\n <\/section>\n\n <section class=\"c10-cta\">\n  <div class=\"c10-band\">\n   <h3>Prepare for Slovakia e-Invoicing and e-Reporting<\/h3>\n   <a class=\"c10-btn c10-btn--dark\" href=\"#demo\">Request demo<\/a>\n  <\/div>\n <\/section>\n\n <section class=\"c10-faqs\">\n  <div class=\"c10-sec-title\"><h2>Frequently Asked Questions<\/h2><\/div>\n  <div class=\"c10-faq\">\n   <div class=\"c10-faq__img\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-e-invoicing-faq-1-efaktura.webp\" alt=\"Woman digitizing paper receipts with a smartphone\" loading=\"lazy\" width=\"315\" height=\"158\"><\/div>\n   <div class=\"c10-faq__txt\"><h3>What does Slovakia eFakt\u00fara mean for companies operating in Slovakia?<\/h3><p>Slovakia\u2019s <strong>eFakt\u00fara<\/strong> model requires companies within scope to exchange machine-readable invoices rather than relying on paper or PDF as the compliant invoice format for covered transactions.<\/p>\n<p>Issuers must generate the required structured data, while recipients need systems or certified services capable of receiving and processing it. This affects invoice creation, validation, master data, VAT determination and integration with SAP or other ERP platforms. Invoices must still be issued within <strong>15 days<\/strong>, and invoice data is reported to the <strong>Financial Administration<\/strong> through the certified delivery service providers.<\/p><\/div>\n  <\/div>\n  <div class=\"c10-faq c10-faq--rev\">\n   <div class=\"c10-faq__img\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-e-invoicing-faq-2-preparation.webp\" alt=\"Team planning an annual roadmap on a whiteboard\" loading=\"lazy\" width=\"315\" height=\"158\"><\/div>\n   <div class=\"c10-faq__txt\"><h3>When should companies start preparing for Slovakia e-invoicing?<\/h3><p>Companies should already be preparing during 2026. Voluntary use has been possible during the 2026 transition period, online registration with certified providers opened in the second quarter, and mandatory domestic e-invoicing begins on <strong>1 January 2027<\/strong>.<\/p>\n<p>Preparation should cover scope analysis, certified delivery provider selection, <strong>Peppol<\/strong> connectivity, invoice data, ERP integration, testing, exception handling and user readiness.<\/p><\/div>\n  <\/div>\n  <div class=\"c10-faq\">\n   <div class=\"c10-faq__img\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-e-invoicing-faq-3-companies.webp\" alt=\"Group of professionals working in a modern office\" loading=\"lazy\" width=\"315\" height=\"158\"><\/div>\n   <div class=\"c10-faq__txt\"><h3>Which companies are affected by Slovakia e-invoicing from 2027?<\/h3><p>From <strong>1 January 2027<\/strong>, Slovak <strong>VAT payers<\/strong> must issue electronic invoices for covered domestic supplies to recipients included in the legal scope.<\/p>\n<p>The receiving obligation is broader: legal entities and taxable persons must be able to receive <strong>eFakt\u00fara<\/strong> documents when a VAT payer is required to issue one to them. Non-VAT taxable persons may therefore need reception capability even when they are not required to issue electronic invoices. Penalties for non-compliance can reach <strong>EUR 10,000<\/strong>, or <strong>EUR 100,000<\/strong> for repeated breaches.<\/p><\/div>\n  <\/div>\n  <div class=\"c10-faq c10-faq--rev\">\n   <div class=\"c10-faq__img\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-e-invoicing-faq-4-sap-erp.webp\" alt=\"IT specialist working with multiple monitors showing system data\" loading=\"lazy\" width=\"315\" height=\"158\"><\/div>\n   <div class=\"c10-faq__txt\"><h3>Will Slovakia e-invoicing affect SAP and ERP systems?<\/h3><p>Yes. SAP and ERP systems must generate, receive and process structured invoice data in line with the Slovak technical and legal requirements.<\/p>\n<p>Companies should review invoice mapping, mandatory fields, VAT codes, customer and supplier master data, <strong>Peppol<\/strong> identifiers, delivery-provider integration, validation rules, acknowledgements and exception handling.<\/p><\/div>\n  <\/div>\n  <div class=\"c10-faq\">\n   <div class=\"c10-faq__img\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-e-invoicing-faq-5-teams.webp\" alt=\"Professionals collaborating around a meeting table\" loading=\"lazy\" width=\"315\" height=\"158\"><\/div>\n   <div class=\"c10-faq__txt\"><h3>Is Slovakia e-invoicing only an IT project?<\/h3><p>No.\u00a0IT teams are responsible for connectivity and system integration, but finance, tax, procurement, sales and accounts payable teams must define the underlying invoice rules and operating model.<\/p>\n<p>The project also requires decisions about scope, provider selection, master data, invoice validation, exception management, supplier and customer communication and business continuity.<\/p><\/div>\n  <\/div>\n  <div class=\"c10-faq c10-faq--rev\">\n   <div class=\"c10-faq__img\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/slovakia-e-invoicing-faq-6-roadmap.webp\" alt=\"Consultant explaining a business strategy on a whiteboard\" loading=\"lazy\" width=\"315\" height=\"158\"><\/div>\n   <div class=\"c10-faq__txt\"><h3>How can companies prepare their eCompliance roadmap for Slovakia?<\/h3><p>Companies should begin by identifying the entities, VAT registrations, domestic transaction flows and document scenarios covered from 2027.<\/p>\n<p>They should then assess ERP readiness, <strong>EN 16931<\/strong> mapping, <strong>Peppol<\/strong> connectivity, certified delivery providers, tax data reporting, testing and operational monitoring. The architecture should also consider related Slovak obligations, but these should not be treated as if they form part of the same <strong>eFakt\u00fara<\/strong> process.<\/p><\/div>\n  <\/div>\n <\/section>\n\n <section class=\"c10-close\">\n  <div class=\"c10-wrap\">\n   <h2>How Slovakia e-Invoicing and e-Reporting will impact businesses<\/h2>\n   <p>Slovakia\u2019s eFakt\u00fara requirements will affect invoice generation, reception, tax data reporting and system connectivity across finance and ERP processes.<\/p>\n<p>Code10 helps organizations prepare for the 2027 mandate by assessing regulatory impact, identifying SAP and integration gaps, defining structured invoice flows and connecting Peppol-based processes with the wider eCompliance architecture.<\/p>\n<p>Where standard SAP capabilities do not fully cover local requirements, we complement them through our <a href=\"https:\/\/code10it.com\/ecompliance-hub\/\">eCompliance Hub<\/a> and tailored integrations, keeping the solution scalable and maintainable for future Slovak and European reporting obligations.<\/p>\n  <\/div>\n <\/section>\n\n <section class=\"c10-contact\">\n  <div class=\"c10-band\">\n   <h3>Contact Code10<\/h3>\n   <a class=\"c10-btn c10-btn--dark\" href=\"#demo\">Request demo<\/a>\n  <\/div>\n <\/section>\n\n <section class=\"c10-form\" id=\"demo\">\n  <div class=\"c10-form__in\"><div class=\"c10-form__box\">\n   <div class=\"_form_192\"><\/div><script src=\"https:\/\/code10.activehosted.com\/f\/embed.php?id=192\" charset=\"utf-8\"><\/script>\n  <\/div><\/div>\n <\/section>\n\n <section class=\"c10-rel\">\n  <div class=\"c10-sec-title\"><h2>More Related Topics<\/h2><\/div>\n  <div class=\"c10-car\" data-c10-car data-tag=\"29\">\n   <button class=\"c10-car__btn c10-car__btn--prev\" type=\"button\" aria-label=\"Previous\"><svg viewBox=\"0 0 24 24\"><path d=\"M15 4l-8 8 8 8\"\/><\/svg><\/button>\n   <div class=\"c10-car__vp\"><div class=\"c10-car__track\">\n    <article class=\"c10-post\"><a href=\"https:\/\/code10it.com\/global-document-compliance-strategy-techtalks-2026\/\" class=\"c10-post__img\"><img decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/10\/techtalks-2026-ecompliance-768x432.jpg\" alt=\"Global Document Compliance Strategy with SAP title slide by Ana Shopovski Mitrovich, Managing Partner and eCompliance Product Owner at Code10\" loading=\"lazy\"><\/a><h2 class=\"c10-post__title\"><a href=\"https:\/\/code10it.com\/global-document-compliance-strategy-techtalks-2026\/\">Global Document Compliance Strategy | Code10 TechTalks 2026<\/a><\/h2><p class=\"c10-post__ex\">How to build one scalable eCompliance strategy for SAP: DRC, the Code10 eCompliance Hub and eCompliance as a Service, ready for ViDA and new mandates.<\/p><\/article>\n<article class=\"c10-post\"><a href=\"https:\/\/code10it.com\/global-e-invoicing-and-document-compliance-from-sap\/\" class=\"c10-post__img\"><img decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/07\/Global-e-invoicing-document-compliance-from-SAP-webinars-on-demand-768x432.jpg\" alt=\"Code10 session banner reading Global E-Invoicing and Document Compliance from SAP, from local mandates to a scalable strategy\" loading=\"lazy\"><\/a><h2 class=\"c10-post__title\"><a href=\"https:\/\/code10it.com\/global-e-invoicing-and-document-compliance-from-sap\/\">Global e-Invoicing and Document Compliance from SAP<\/a><\/h2><p class=\"c10-post__ex\">Access Code10\u2019s webinar and learn how to build a global eCompliance strategy for SAP e-invoicing, SAP DRC and document compliance.<\/p><\/article>\n<article class=\"c10-post\"><a href=\"https:\/\/code10it.com\/forum-ausape-2026-what-sap-leaders-are-prioritizing-for-2027\/\" class=\"c10-post__img\"><img decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/06\/Code10-Forum-AUSAPE-2026-768x576.jpg\" alt=\"Six members of the Code10 team standing together in front of their stand at Forum AUSAPE 2026\" loading=\"lazy\"><\/a><h2 class=\"c10-post__title\"><a href=\"https:\/\/code10it.com\/forum-ausape-2026-what-sap-leaders-are-prioritizing-for-2027\/\">Forum AUSAPE 2026: What SAP Leaders Are Prioritizing for 2027<\/a><\/h2><p class=\"c10-post__ex\">Each organization is unique and has its own challenges. But the same strategic priorities came out in conversations we had during the Forum AUSAPE 2026. See what SAP leaders, IT teams, business stakeholders and digital transformation experts from many industries are focusing on<\/p><\/article>\n<article class=\"c10-post\"><a href=\"https:\/\/code10it.com\/last-call-for-frances-e-invoicing-mandate-webinar\/\" class=\"c10-post__img\"><img decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/03\/Last-call-Frances-einvoicing-on-demand-768x432.png\" alt=\"Code10 banner reading Last call for France&#x27;s e-invoicing mandate, ensure your company complies with the new French regulations for B2B transactions, with a webinar on demand badge\" loading=\"lazy\"><\/a><h2 class=\"c10-post__title\"><a href=\"https:\/\/code10it.com\/last-call-for-frances-e-invoicing-mandate-webinar\/\">Last Call for France\u2019s e-Invoicing Mandate [Webinar]<\/a><\/h2><p class=\"c10-post__ex\">Code10\u2019s eCompliance expert and Product Owner, Ana Shopovski, and ecosio\u2019s Partner Manager, D\u00e9bora C. Pereira, explore the changes introduced by [\u2026]<\/p><\/article>\n<article class=\"c10-post\"><a href=\"https:\/\/code10it.com\/code10-tech-brief-relevant-updates-for-better-decisions\/\" class=\"c10-post__img\"><img decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/02\/TECH-BRIEF-768x432.png\" alt=\"Code10 logo tech brief\" loading=\"lazy\"><\/a><h2 class=\"c10-post__title\"><a href=\"https:\/\/code10it.com\/code10-tech-brief-relevant-updates-for-better-decisions\/\">Code10 Tech Brief: Relevant Updates for Better Decisions<\/a><\/h2><p class=\"c10-post__ex\">We are launching the Code10 Tech Brief, a monthly newsletter that supports organisations in taking confident, better decisions<\/p><\/article>\n<article class=\"c10-post\"><a href=\"https:\/\/code10it.com\/countdown-ksef-and-saf-t-roll-out-in-poland-webinar\/\" class=\"c10-post__img\"><img decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2026\/02\/Webinar-countdown-KSeF-and-SAF-T-Thumbnail-blog-768x432.jpg\" alt=\"Code10 banner reading Countdown, KSeF and SAF-T roll-out in Poland, how to implement KSeF and SAF-T in time on SAP and non-SAP systems\" loading=\"lazy\"><\/a><h2 class=\"c10-post__title\"><a href=\"https:\/\/code10it.com\/countdown-ksef-and-saf-t-roll-out-in-poland-webinar\/\">Countdown: KSeF and SAF-T roll-out in Poland [Webinar]<\/a><\/h2><p class=\"c10-post__ex\">KSeF (Krajowy System e-Faktur), Poland\u2019s National System of Electronic E-invoicing, entered into force on 1 February 2026 for large companies [\u2026]<\/p><\/article>\n<article class=\"c10-post\"><a href=\"https:\/\/code10it.com\/code10-launches-billivo-for-verifactu-compliance\/\" class=\"c10-post__img\"><img decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2025\/09\/Featured-image-Billivo-blog-2-768x402.png\" alt=\"Billivo logo with its purple circular mark beside the Billivo wordmark, above the words by CODE10\" loading=\"lazy\"><\/a><h2 class=\"c10-post__title\"><a href=\"https:\/\/code10it.com\/code10-launches-billivo-for-verifactu-compliance\/\">Code10 launches Billivo for VeriFactu compliance<\/a><\/h2><p class=\"c10-post__ex\">Billivo for VeriFactu is our new invoicing platform for Spain. Built by Code10, it helps freelancers and small businesses meet VeriFactu compliance without changing their process. Learn why we launched it, how it works, and how it supports Spain\u2019s invoicing regulation.<\/p><\/article>\n<article class=\"c10-post\"><a href=\"https:\/\/code10it.com\/e-invoicing-in-sap-code10-ecosio\/\" class=\"c10-post__img\"><img decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2025\/08\/connector-code10-ecosio-einvoicing-sap-768x432.png\" alt=\"Graphic pairing the Code10 logo with the ecosio logo marked a VERTEX company, over a grey background of flowing light trails\" loading=\"lazy\"><\/a><h2 class=\"c10-post__title\"><a href=\"https:\/\/code10it.com\/e-invoicing-in-sap-code10-ecosio\/\">Safe and simple e-invoicing in SAP: Code10 and ecosio partner to provide an accelerated SAP e-invoicing solution<\/a><\/h2><p class=\"c10-post__ex\">Together with ecosio, leading provider of B2B integration, Code10 developed a solution that allows companies to connect with government platforms and meet authorities\u2019 standards for tax reporting<\/p><\/article>\n<article class=\"c10-post\"><a href=\"https:\/\/code10it.com\/webinar-ksef-and-saft-poland-june\/\" class=\"c10-post__img\"><img decoding=\"async\" src=\"https:\/\/code10it.com\/wp-content\/uploads\/2025\/07\/ksef-and-saf-t-sap-implementation-code10-1-768x543.jpg\" alt=\"Code10 webinar banner reading SAP implementation of KSeF and SAF-T in Poland, new requirements coming soon, with a Webinar badge and the Code10 logo\" loading=\"lazy\"><\/a><h2 class=\"c10-post__title\"><a href=\"https:\/\/code10it.com\/webinar-ksef-and-saft-poland-june\/\">SAP implementation of KSeF and SAF-T in Poland: new requirements coming soon [webinar]<\/a><\/h2><p class=\"c10-post__ex\">In this webinar, we explain how to implement standard SAP and customised solutions to comply with the latest changes in the regulatory scenario.<\/p><\/article>\n   <\/div><\/div>\n   <button class=\"c10-car__btn c10-car__btn--next\" type=\"button\" aria-label=\"Next\"><svg viewBox=\"0 0 24 24\"><path 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