Guide des factures électroniques en Slovaquie : mise à jour de mars 2026

The Financial Directorate of the Slovak Republic has released an updated FAQ and technical guide as of March 2026, detailing the transition to the national e-invoicing system.

Technical and Legal Insights

Format & Standard: E-invoices must be structured XML files compliant with the European EN16931 standard using UBL 2.1 or CII syntax.

The Peppol Model: Slovakia will function as a Peppol Authority, overseeing certified Service Providers (Digital Postmen) who will facilitate secure document Exchange.

Mandatory Timeline: Compliance becomes mandatory for domestic B2B and B2G transactions starting January 1, 2027.

Identity Verification: The primary identifier for Slovak entities in the Peppol network will be the Tax ID (DIČ).

Storage & Integrity: While invoices are XML-based, businesses must ensure their authenticity and integrity for the entire storage period; they must be able to present a human-readable version upon request