Can I send e-invoices abroad?
Short answer
In the mandatory Slovak phase from January 1, 2027, e-invoice is mainly set up for the domestic exchange of invoices in the Slovak Republic. Cross-border e-invoices between entities from different EU member states are to be resolved in the next phase in accordance with the ViDA initiative. According to the current schedule, their wider support is expected from July 1, 2030.
Domestic phase
The obligation is focused on Slovak B2B and B2G deliveries.
A technical possibility
The network can operate across borders, but the obligation depends on the legal framework.
European phase
The cross-border rules should follow the harmonization of VAT in the EU.
Planned milestone
FAQ works with the cross-border phase from 2030.
Conclusion
From 2027, the Slovak mandatory e-invoice is focused on domestic deliveries; cross-border exchange through Peppol is a separate topic following the European phase of ViDA, planned from 2030.
Sources
- Financial Administration of the Slovak Republic - official methodological and informational materials for e-invoice
- Law no. 222/2004 Z. z. Coll. on VAT, § 85o
- ViDA initiative (VAT in the Digital Age)
the VAT Act · current FAQ of the Financial Administration of the Slovak Republic on e-invoice · Peppol BIS Billing 3.0
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.