Which dates and deadlines apply to issuing and sending e-invoice?
Short answer
The key dates are 2026 as the voluntary preparatory period, 1 January 2027 as the start of mandatory e-invoicing for the specified domestic supplies, and 1 July 2030 as the planned next phase of wider digital reporting. The deadline for issuing a particular invoice is determined by the VAT Act, not by the use of XML. The operational process must also track validation, dispatch, delivery and any errors.
Voluntary mode
Testing systems, postman, XML and accounting.
Mandatory B2B/B2G core
Beginning of the mandatory regime according to § 85o.
According to the VAT Act
The specific type of delivery and invoice must be tracked.
Next phase
Planned follow-up to broader digital reporting.
Conclusion
Manage the statutory issue date and deadline together with validation, dispatch, delivery and evidence of the document’s status.
Sources
- Law no. 222/2004 Z. z. Coll. on VAT, § 85o (as amended by Act No. 385/2025 Z. z. Coll.)
- Financial Administration of the Slovak Republic, FAQ 9/DPH/2025/IM for e-invoice, examples no. 13 and no. 18 (Part I)
Act No. 222/2004 Z. z. Coll. about VAT · FAQ of the Financial Administration of the Slovak Republic on e-invoice (7/7/2026) · information from the Financial Administration of the Slovak Republic on Act no. 385/2025 Z. z. Coll.
Not legal advice.