Slovakia (Peppol): Overview

Slovakia is part of the new wave of EU countries moving toward continuous transaction control (CTC)-like models, driven by the broader VAT in the Digital Age initiative.

The country is transitioning from traditional, periodic VAT reporting toward a system where:

• Transaction data is captured at invoice level.
• Reporting becomes automated and near real-time.

This positions Slovakia alongside other digitally advanced VAT control regimes, but with a strong alignment to Peppol as the underlying infrastructure.

Mandatory exchange via regulated network

• Invoices must be exchanged via an accredited delivery/service provider.
• The model is aligned with Peppol as the European delivery standard.
• Both sender and receiver must be able to send and receive e-invoices.

Important: The obligation applies not only to issuers, but also to recipients, who must be technically capable of receiving invoices.

Digital reporting

• Invoice data is transmitted to the Slovak Financial Administration automatically.
• Reporting is expected to occur near real-time.
• A Tax Data Document (TDD) model is introduced for this purpose.

Description

Slovakia e-invoices are based on the Universal Business Language (UBL 2.1) and must conform to the European standard for e-invoicing (EN 16931).

Details