Slovakia 2027
Slovakia mandates e‑invoicing

From 1 January 2027, domestic B2B and B2G invoices in Slovakia must be issued as e-invoices via the Peppol-CTC model. eConnect is a PASR-certified Access Point and supports PINT-SK, TDD SK and the required reporting to Finančná správa.

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1 Jan 2027
Mandatory from
B2B + B2G
Scope
Peppol-CTC
Model
what changes
What is changing?

Slovakia is the first EU country to implement a national B2B mandate fully through Peppol-CTC. Invoice exchange and tax reporting run together over the Peppol network.

In the 5-corner model, both the sender-AP and the receiver-AP send a Tax Data Document Slovakia (TDD SK) to Finančná správa (the Slovak tax authority). The Message Level Response (MLR) confirms that the invoice was correctly delivered — the basis for real-time control.

AspectDetailsEffective date1 January 2027ScopeDomestic B2B and B2G transactionsFormatsPINT-SK, Peppol BIS Billing 3.0, EN 16931, ISDOCReportingTax Data Document Slovakia (TDD SK)Peppol AuthorityFinančná správa2026 transitionVoluntary onboarding and testing

Technical background in the documentation →

who it applies to
Who does the mandate apply to?

The mandate applies to domestic B2B and B2G transactions where the supplier or recipient is a Slovak VAT-registered entity. This includes:

  • Slovak companies invoicing or receiving domestically
  • Dutch and other EU suppliers with Slovak buyers (NL → SK)
  • Organisations with an SK entity wanting their ERP and Access Point route production-ready before 2027

Voluntary onboarding and testing is possible in 2026. Recommendation: start well ahead of the deadline so integration, identifiers and testbed validation are in order.

how eConnect helps
How eConnect gets you ready
scenarios
Typical scenarios
ScenarioYour positionWhat eConnect doesNL → SKDutch supplier with Slovak buyersC2 Access Point: PINT-SK + TDD SK to Finančná správaSK → SKSlovak company, domestic invoicesFully PASR-certified 5-corner modelSK → EU (ViDA)Cross-border from 2030ViDA-ready architecture for DRR + EN 16931
steps
How to get started
  1. Determine your scope — which entities and flows fall under the B2B/B2G mandate?
  2. Choose a PASR-accredited Access Point — without PASR, an AP may not manage a Slovak Peppol address.
  3. Arrange formats and identifiers — PINT-SK / BIS 3.0, DIČ (EAS 0245) and SK:VAT (EAS 9950).
  4. Test and onboard in 2026 — use the transition period before 1 January 2027.
  5. Secure archiving — 10-year retention period (20 years for real estate).

Not sure about compliance? Use the practical checklist or schedule a meeting.

frequently asked questions
Frequently asked questions
When does e-invoicing become mandatory in Slovakia?

From 1 January 2027 for all domestic B2B and B2G transactions. In 2026, organisations can voluntarily onboard and test with the Finančná správa platform.

What is the difference with regular Peppol countries?

Slovakia adds real-time tax reporting via Tax Data Document Slovakia (TDD SK). Invoice exchange and reporting to the tax authority run together over Peppol — the first fully Peppol-based CTC mandate in the EU.

Can I send invoices to Slovakia via eConnect?

Yes. eConnect supports PINT-SK and Peppol BIS 3.0, routes via Peppol to Slovak recipients and processes the TDD SK reporting. eConnect is a PASR-certified Access Point.

Should I start now?

Finančná správa accepts voluntary onboarding and testing in 2026. Recommendation: start well before Q4 2026, so ERP integration, identifiers and testbed validation are in order before 1 January 2027.

What changes with ViDA in 2030?

From 1 July 2030, the framework extends to cross-border reporting (ViDA-DRR). eConnect is ViDA-ready: the platform architecture supports DRR and EN 16931 with local CIUS extensions.

certifications
Certifications and accreditations

Besides PASR accreditation for Slovakia, eConnect works according to recognised standards, including ISO 27001, NEN 7510, ISAE 3402 Type II and Peppol Certified Access Point. Data processing takes place within the EU/EEA.

More about quality and security →

take action
Ready for e‑invoicing in Slovakia?

Schedule a no-obligation meeting. We will review your flows (NL → SK or SK → SK), the steps for PASR-compliant connection and what PINT-SK and TDD SK mean for your situation.

Schedule a meeting

Compliance checklist