Which law regulates e-invoicing Slovakia?

Mandatory general regime e-invoicing, which is introduced from 1. On 1 January 2027, Law No. 222/2004 Z. z. on value added tax.

The rules were in the law on VAT introduced by Law No. 385/2025 Z. z., which changed the law on VAT a number of related regulations. It is therefore not a new law to replace the law on VAT. Law No. 385/2025 Z. z. is an amendment law through which the new rules were inserted into existing laws.

The basic rule is the law on VAT

When determining the obligation eFaktúra In particular, law No. 222/2004 Z. z. o VAT as effective from 1. 1 January 2027.

This law determines:

who has to eFaktúra make out to whom it must be drawn up, who must ensure its acceptance, for which deliveries an obligation arises, which cases are excluded from the compulsory regime, and how eFaktúra deliver.

Timeline of the law effective from 1. 1 January 2027 to 30 June 2030 includes a transitional domestic regime e-invoicing.

§ 85o Who and when must exhibit eFaktúra

The most important provision for the first mandatory phase is § 85o Act on VAT.

This provision provides for a period from 1. 1 January 2027 to 30 30 June 2030 and in particular:

the range of payers required to draw up eFaktúra, range of beneficiaries, domestic supplies covered by the obligation, exemptions from compulsory display, definition eFaktúra for that period, the time limit for its execution, the rules of summary eFaktúraand special transitional rules.

By § 85o ods. 2 the obligation from 1. 1 January 2027 relates to payers by § 4, § 4b or § 4c, who will carry out a legal domestic supply to a person according to § 85o ods. 3.

At the same time, the provision contains exceptions, for example for selected exempted supplies or simplified invoices.

§ 71 ods. 5 Who must eFaktúra receive

Obligation to accept eFaktúra edits § 71 ods. 5 Act on VAT.

It follows from the provision that:

Person required to prepare eFaktúra must ensure that they are both dispatched and received, and the person to whom the goods or services supplied are subject to the compulsory e-invoicing, must ensure acceptance eFaktúra by means of a delivery service.

This is the reason why the admission obligation may also apply to non-payers VAT.

§ 71 ods. 5 therefore cannot be read separately from § 85o. First of all, it must be determined whether the supplier has an obligation to make eFaktúra. Only then can it be determined whether the beneficiary is under an obligation to ensure its acceptance.

§ 76a ▣ Delivery eFaktúra

§ 76a regulates the delivery service.

Delivery service under the law is a transmission and delivery service eFaktúra provided by a certified delivery service provider.

The law requires this service in particular:

automated checking of formalities, reliable identification of sender and addressee, assurance of authenticity and integrity of content, proof of the date and time of dispatch, delivery and receipt, automated fulfilment of relevant information obligations.

To determine who must eFaktúra expose or receive, are crucial in particular § 85o a § 71 ods. 5. § 76a explains what the law means by the service of delivery through which the obligation is fulfilled.

§ 72 A general obligation to issue an invoice

§ 72 Act on VAT generally identifies persons and cases where an obligation to issue an invoice arises.

For example, it adjusts the invoice for:

supplies of goods or services in the domestic territory of another taxable person, supplies to a legal person who is not a taxable person, selected cross-border supplies, acceptance of payment prior to delivery.

For mandatory domestic e-invoicing However, from 2027 onwards, general adjustment must be § 72 read together with a special transient adjustment § 85o.

§ 74 Data required eFaktúra

§ 74 regulates the mandatory particulars of the invoice.

§ 85o ods. 4 refers directly to that provision and states that eFaktúra must contain the particulars according to § 74 ods. 1 and must be made, sent and adopted in a legal structure enabling automated electronic processing.

§ 74 but does not determine who is obliged eFaktúra display or receive. In particular, it determines what data the invoice must contain.

Law No. 385/2025 Z. z.?

Law No. 385/2025 Z. z. is the amendment which has changed:

Act on VATTax Code, Accounting Act, Income Tax Act, Public Procurement Act, Social Economy and Social Business Act, Guaranteed Electronic Invoicing Actcii and the central economic system.

However, the obligations of an entrepreneur from 2027 onwards are not merely cited in practice as obligations under Act No. 385/2025 Z. z.♦. This law introduced individual changes, but the resulting rules should be found in the amended version of Law No. 222/2004 Z. z. o VAT and other relevant regulations.

The precise wording is therefore:

Mandatory e-invoicing from 1. 1 January 2027 provides for Law No. 222/2004 Z. z. o VAT as amended in particular by Law No. 385/2025 Z. z.

There is also Law No. 215/2019 Z. z.?

Yes. It is therefore not entirely accurate to state that there is no separate law concerning electronic invoicing in Slovakia.

There is Law No. 215/2019 Z. z. on guaranteed electronic invoicingcii and the central economic system and the addition of certain laws. This regulation regulates specific areas of guaranteed electronic invoicing and public sector relations. Law No. 385/2025 Z. z. It also amended this regulation.

For general business questions:

who has to display since 2027 eFaktúrawho has to accept them, for which domestic supplies the obligation arises,

However, law No. 222/2004 Z. z. o VAT, in particular § 71 ods. 5, § 76a a § 85o.

Original sentence:

There is no separate law on Slovakia eFaktúra.

I would not therefore use the article. The more precise wording is:

Mandatory general regime e-invoicing since 2027 is mainly regulated by the Law on VAT. Alongside it, there is Law No. 215/2019 Z. z., which regulates the specific area of guaranteed electronic invoicing.

Link with European legislation and ViDA

Slovak adaptation follows the European reform of VAT in the Digital Age, ViDA.

Law No. 385/2025 Z. z. transpose the relevant parts of Council Directive (EU) 2025/516 amending the Common System Directive VAT on rules VAT for the digital age. The amendment introduces electronic invoicing and digital data reporting in stages with effect from 1. 1 January 2027 and 1. 1 July 2030.

The European adjustment explains the broader legislative framework and the direction of the system. In determining the specific obligation of the Slovak entrepreneur, however, the effective wording of the Slovak Act on VAT.

Overview of the basic provisions Issue of the operative part Who Must Exhibit eFaktúra since 2027? § 85o ods. 2 a 3 What is considered for the transitional regime eFaktúra? § 85o ods. 4 What is the time limit for execution? § 85o ods. 6 to 8 Who Must Receive eFaktúra? § 71 ods. 5 What is delivery service? § 76a When does the obligation to issue an invoice generally arise? § 72 What information must the invoice contain? § 74 Which amendment introduced the new regime? Law No. 385/2025 Z. z. Which other law governs the special guaranteed e-invoicing? Law No. 215/2019 Z. z.

Conclusion

Mandatory e-invoicing from 1. On 1 January 2027, Law No. 222/2004 Z. z. o VAT.

The most important provisions are:

§ 85o Who, to whom and what supplies must be displayed eFaktúra, § 71 ods. 5 who must ensure their reception, § 76a ♦ Delivery service, § 72 a general obligation to issue an invoice; § 74 the content of the invoice.

The new regime was introduced by Law No. 385/2025 Z. z. and is linked to the European reform of ViDA. Alongside the law on VAT there is also Law No. 215/2019 Z. z.However, its existence does not alter the conclusion that the basic obligations of entrepreneurs in general domestic e-invoicing Since 2027 it is necessary to determine in particular under the Law on VAT.

Status of the article: under the legislation in force from 1. 1 January 2027 and official materials Financial Administration available in July 2026.

This needs to be completely changed from foundation https://efakturacentrum.sk/sprievodca/otazky/peppol/

It's not legal advice. Primary sources: Law No. 222/2004 Z. z. o VAT; FAQ Financial Administration of the Slovak Republic of 7. 7. 2026; Peppol BIS Billing 3.0. Verified 23. 7. 2026.