Slovakia proposes 3-month grace period to 2027 B2B eInvoicing mandate

In November 2025, Slovakia confirmed its new mandatory B2B eInvoicing framework would come into effect from 1 January 2027. Now, the Ministry of Finance of the Slovak Republic has published a draft proposal making changes to this upcoming mandate, including a 3-month grace period for penalties.

Read on to learn more about the proposed changes.

When the Financial Directorate of the Slovak Republic (FD SR) originally announced the B2B eInvoicing mandate, it was expected that – after 1 January 2027 – all Slovakian businesses would be required to:

eReporting requirements would also come into effect from this date, with Slovak businesses mandated to report on eInvoices issued and received on all domestic transactions from 1 January 2027. This move is intended to improve tax compliance and prepare the country ahead of the EU-mandated deadline on cross-border transaction reporting coming in July 2030.

In the draft law amending and supplementing Act No. 222/2004 Coll., the Slovak Ministry of Finance proposes a 3-month grace period; from 1 January to 31 March 2027, failing to issue an eInvoice will not be considered an administrative offence. This means penalties may not be issued to businesses who have not met their eInvoicing obligations.

In addition, the rules are further simplified by removing the obligation for real-time reporting from buyers on received eInvoices during the transitional period. Suppliers will still be required to report on issued eInvoices at this time.

While Slovakia is considered an early eInvoicing adopter, this mandate aligns with a number of countries across the region modernising their invoicing and tax reporting systems, as part of a broader push to standardise eInvoicing in the EU from 2030.

International trading partners should be aware that Slovakian suppliers may be issuing them with eInvoices from 2027, and start preparing to become eInvoicing-enabled themselves.

By partnering with an infrastructure provider like Tickstar, businesses can be assured that they are capable of sending and receiving structured eInvoices compliant with Slovakian regulations, no matter where they are based.

With 2027 just around the corner, time is running out for Slovakian businesses to meet their obligations – even with the 3-month grace period.

To be compliant by 1 January 2027, your business will need:

The easiest way to do so is to work with an accredited Peppol Access Point provider who can help you meet technical requirements and get connected – like Tickstar.

eInvoicing is fast becoming the international standard. Whether you’re based in Slovakia or across the globe, connecting early will ensure compliance well ahead of regional and EU-wide mandates.

Tickstar makes it simple to start eInvoicing sooner. Get in touch with our expert team to discuss your requirements and get connected to the Peppol network.