Slovakia Updates E-Invoicing FAQ Ahead of 2027 Mandate

Slovakia’s Financial Directorate, part of the Financial Administration of the Slovak Republic, updated its eFaktúra FAQ in August 2026 with practical clarifications for businesses and service providers. The update also adds a new section on Peppol VAT Category Codes and VAT Exemption Reason Codes (VATEX) applicable in Slovakia, ahead of the domestic e-invoicing mandate that takes effect on January 1, 2027.

Key Updates

When an E-Invoice Is Considered Issued

For an e-invoice to count as issued on time, it must be sent to or made available to the customer within the statutory 15-day period – simply creating it in the accounting system is not enough. For Peppol delivery, the invoice is considered issued once it is submitted to the service provider; for other delivery methods, it is considered issued when it is sent or made available to the recipient.

Recipient Not Registered in Peppol

If the supplier submits the e-invoice to its Accredited Service Provider within the statutory deadline, but the recipient is not registered in Peppol to receive it, the supplier is treated as having fulfilled its issuance obligation. Where Peppol delivery is not possible, the same invoice may then be sent by email; the FAQ treats this as further disclosure rather than a new issuance.

Exchanging an e-invoice outside the Peppol network by alternative means requires the recipient’s consent. The recipient may still claim an input VAT deduction if it holds a valid e-invoice compliant with Section 85o of the VAT Act and meets all other VAT deduction conditions.

Factoring

If factoring is already known at the time of issuance, the invoice may include the factor’s and payment details, along with assignment information, using either invoice type code 380 or factoring invoice type code 393 – type 393 is optional, not mandatory. If the assignment occurs only after issuance, no replacement or corrective e-invoice is required; the customer should instead be notified separately.

VAT Group Internal Transactions

Supplies between members of the same VAT group are treated as internal supplies within a single taxable person and are not considered a supply of goods or services subject to VAT, so no invoice obligation arises under the VAT Act. Accordingly, there is no obligation to exchange these documents via Peppol, though doing so voluntarily is permitted. Each member’s unique tax identification number (DIČ) should be used as the EndpointID/Participant ID for routing, and VAT category O (Not subject to VAT) applies. Under the Peppol rule BR-O-02, seller and buyer VAT IDs must not appear on an invoice using category O, and the VAT-law consent rule for sending mandatory e-invoices outside Peppol does not apply to these internal documents.

Self-Billing Reporting Deadline

Under the latest version of the draft law, customers may continue to issue self-billed invoices, provided the existing written agreement conditions are met. The FAQ clarifies that the five-day deadline for reporting e-invoice data applies specifically to self-billed invoices and runs from the invoice issue date or, where applicable, from the expiry of the invoice-issuance deadline – reflecting the fact that the supplier may not immediately know that the customer has issued the invoice.

New VAT Category Code and VATEX Mapping

A new Slovakia-specific mapping guide for Peppol VAT categories and VATEX exemption and special-regime codes has been introduced. The guidance stresses that VAT treatment must be selected based on the applicable legal VAT regime, not simply on whether the VAT amount is zero. The categories are:

• Standard rate (S) – taxable domestic supplies, including invoices subject to the 23%, 19%, or 5% VAT rates.
• Exempt from tax (E) – domestic VAT-exempt supplies, including postal, health, social welfare, education, membership, sports, cultural, insurance, financial, and certain real-estate supplies.
• Intra-community supply (K) – VAT-exempt supplies of goods from Slovakia to another EU member state.
  Export outside the EU (G) – VAT-exempt exports of goods to destinations outside the EU.
• Reverse charge (AE) – transactions subject to the reverse-charge mechanism, where the customer accounts for the VAT.
• Not subject to VAT (O) – transactions that fall outside the scope of VAT, including certain internal transactions between members of the same Slovak VAT group.
• Zero-rated goods (Z) – used only where Slovak legislation provides for a genuine 0% VAT rate; a VAT amount of zero on its own is not sufficient to justify this category.

The FAQ recommends using the applicable VATEX code in business term BT-121 and, where necessary, adding explanatory text in BT-120 of the structured e-invoice, and it provides examples of Slovakia-specific VAT categories and VATEX mappings.

There’s more you should know about e-invoicing in Slovakia – learn more about the new and upcoming regulations.