Slovakia ERP and accounting: eFaktúra 2027, Peppol, VAT

Slovak compliance in one view

Slovakia is in the final months before mandatory e-invoicing. From 1 January 2027, every VAT payer established in Slovakia must issue domestic invoices as structured e-invoices over the Peppol network, with invoice data reported to the Financial Administration as the invoices move, and every business must be able to receive them. It matters because invoicing, VAT and bookkeeping systems must be ready by that date.

Tax administration is national. The Financial Administration (Finančná správa) runs VAT, income tax and customs, and publishes the e-invoicing guidance, the list of certified delivery providers and the technical specifications. VAT returns and the monthly or quarterly control statement (kontrolný výkaz) are filed electronically through its portal.

This page explains why Slovakia chose this model, how the flow works, every dated step as of September 2026 and what Skyline Nexus ERP does for a Slovak business.

• Tax authority: Finančná správa (Financial Administration)
• Currency: euro; standard VAT rate 23%
• E-invoicing: voluntary in 2026, mandatory domestic B2B and B2G from 1 January 2027
• Network: Peppol, via certified Digital Postmen
• Retention of e-invoices: ten years, in XML

Why Slovakia is making e-invoicing mandatory

The driver is the VAT gap: the difference between the VAT a country should collect and what it actually collects, which the European Commission estimates every year for each member state. Slovakia already required a control statement listing invoices, but that data arrives weeks after the transactions and in a form the tax authority must first clean and match. Structured e-invoices, with their data reported almost as they are exchanged, let the authority match a supplier's output VAT with the buyer's deduction quickly and spot missing or fictitious invoices before refunds are paid.

The reform is also Slovakia's route into the EU's VAT in the Digital Age package (ViDA), which since April 2025 has allowed member states to require domestic e-invoicing without asking for a derogation and which makes EN 16931 e-invoices and digital reporting the norm for intra-EU trade from 1 July 2030. Slovakia chose the same technical building blocks for its domestic system, so the 2030 step is an extension rather than a second project.

The Financial Administration presents the change as a reduction in paperwork as well as a control tool. From 1 July 2030 the control statement and the summary statement are due to be abolished, because the data they carry will already have reached the authority through e-invoices.

How eFaktúra works: the five-corner Peppol model

Slovakia uses a five-corner model. The supplier's system hands the invoice to its Digital Postman (corner 2), which delivers it over Peppol to the buyer's Digital Postman (corner 3) and on to the buyer's system (corner 4); the fifth corner is the Financial Administration, which receives a tax data document with the invoice data from the providers. The Slovak tax data document specification is published by OpenPeppol, and the Financial Administration publishes the solution architecture, the Peppol BIS transposition rules and a step-by-step manual.

Before connecting, a business authorises its provider through the Financial Administration's application and registers on the Peppol directory under its tax identification number. Invoices can still be produced in other systems, including EDI, but they must be converted to an EN 16931 syntax such as UBL or CII; sending an e-invoice by a route other than the delivery service, for example by e-mail, requires the recipient's consent, and between 2027 and June 2030 only e-invoices sent or received through the delivery service trigger data reporting.

Some documents stay outside. Simplified invoices printed by an eKasa cash register for amounts up to 400 euro remain valid without eFaktúra, and exempt supplies are not subject to it. An invoice for an advance payment received before a domestic supply is, however, an e-invoice under the new rules.

• Format: EN 16931 in UBL or CII, following Peppol BIS Billing 3.0
• Network: Peppol, through certified Digital Postmen
• Reporting: tax data document to the Financial Administration (fifth corner)
• Recipient consent: no longer needed for e-invoices sent through the delivery service
• Invoice deadline: unchanged at 15 days after the supply

Deadlines: every dated step as of September 2026

The dates below come from the Financial Administration's eFaktúra pages, its FAQ and methodological guidelines, and the European Commission's country page, and describe the position as of September 2026. The Financial Administration's September 2026 FAQ shows no postponement of the January 2027 start. An earlier plan for a central state platform, IS EFA, was cancelled in 2024 in favour of Peppol.

• 2019: public bodies must accept EN 16931 e-invoices
• 1 January 2025: new VAT rates of 23%, 19% and 5%
• 1 January 2026: Act No. 385/2025 takes effect; voluntary e-invoicing and provider certification period begins
• 1 January 2026: several foods move from the 19% rate to 23%
• 1 January 2027: mandatory domestic B2B and B2G e-invoicing and data reporting; all businesses must be able to receive
• 1 July 2030: cross-border e-invoicing and digital reporting under ViDA; the control statement and summary statement are due to be abolished

VAT rates, registration and the control statement

Since 1 January 2025 Slovakia has three VAT rates: 23% standard and reduced rates of 19% and 5%. The 19% rate applies to electricity, to the foods listed in point 1 of Annex 7 to the VAT Act, and to serving drinks in restaurants and catering, except alcoholic drinks above 0.5% alcohol. From 1 January 2026, Acts No. 261/2025 and 385/2025 moved several foods from 19% to 23%, and the Financial Administration published a guide to applying the right rate in food retail and catering.

Registration for VAT is tied to turnover thresholds of 50,000 euro and 62,500 euro, with different timing for each, and since 1 January 2025 a special scheme lets small enterprises supply without VAT, including in other member states under the EU scheme. VAT returns are filed within 25 days after the end of the tax period. The period is the calendar month, or a quarter for a payer registered for more than 12 months whose turnover over the preceding 12 months stayed below 100,000 euro.

The control statement (kontrolný výkaz) lists invoice-level data and is filed electronically within 25 days after each tax period, even if the VAT return itself is late.

• 23% standard rate
• 19% reduced rate: electricity, listed foods, drinks served in catering
• 5% reduced rate: other listed goods and services
• VAT return and control statement: within 25 days after the period

Accounting framework, audit and retention

Slovak companies keep their books under Act No. 431/2002 on Accounting and the accounting procedures issued by the Ministry of Finance. Listed groups prepare consolidated accounts under IFRS as adopted in the EU, as Regulation (EC) 1606/2002 requires. The accounting period is normally the calendar year.

For VAT, retention is set clearly: a VAT payer must keep each e-invoice for ten years from the end of the calendar year to which it relates, and the Financial Administration's guidance is that e-invoices are archived in XML, the format in which they were exchanged. A human-readable copy is useful, but it does not replace the XML file.

In practice that means the archive must hold the structured file, the delivery confirmation from the provider and the ledger entry it produced, and must be able to find one from the other years later.

Payroll and cash registers

Slovak employers withhold income tax advances from wages and pay them to the tax office, and pay social insurance contributions to the Social Insurance Agency (Sociálna poisťovňa) and health insurance contributions to the health insurer each employee has chosen. Each of those flows needs its own liability account, reconciled monthly to the amounts declared and paid.

Retail sales run through eKasa, the online cash register system, which sends each receipt to the Financial Administration. The eFaktúra rules leave eKasa receipts that are simplified invoices up to 400 euro outside the e-invoicing channel, so a shop that also invoices business customers above that amount needs both routes working.

Cities and regions: where the rules differ

VAT, eFaktúra, the control statement and income tax are national, so a business in Bratislava, Košice, Prešov, Žilina, Nitra, Banská Bystrica, Trnava, Trenčín, Martin or Poprad works under the same rates, formats and deadlines. There is no regional e-invoicing regime.

The differences are local taxes. Municipalities set local taxes such as real estate tax and accommodation tax by their own ordinances, so a hotel in Bratislava and one in Poprad collect accommodation tax at different rates and pay it to different municipalities. For a multi-site business, that is a matter of tracking which site owes what; it does not change how VAT or e-invoicing work.

• Local taxes: set by each municipality
• VAT, eFaktúra and income tax: identical nationwide

How Skyline Nexus ERP handles Slovak requirements

Skyline Nexus ERP is a cloud ERP with a double-entry general ledger under Fiscal Authority. With the auto-post switches on, final sales, purchases, payments, expenses and depreciation post balanced journals in the background, and output VAT is computed per line on the same basis as the tax report, so 23%, 19% and 5% lines each post correctly; the 2026 food changes are handled by assigning the affected products to the 23% rate. The VAT Return screen prefills tax-exclusive sales and purchase bases and VAT for a date range and location, ready for the return, and the VAT Analysis report lists input and output VAT from the ledger for control-statement checks.

Corrections follow the rules: posted journals are reversed rather than edited, sales returns are recorded as credit notes, fiscal periods can be soft-closed or locked, and the Accounting Audit Trail records every change with old and new values. Business locations carry their own invoice numbering and branch-filtered reports, and the Audit Pack exports a year's ledger, journals, sales, purchases and VAT summary to one Excel workbook for the archive.

National e-invoicing connectors are being rolled out market by market, and Slovakia's Peppol eFaktúra is part of that programme: tell us your country and we will confirm your go-live date ahead of 1 January 2027. Because every Slovak business needs a certified Digital Postman in any case, the working setup is Skyline Nexus ERP alongside the provider you contract, with a partner-led integration reading sales and sales returns through the Skyline Nexus ERP Connector REST API. Slovak payroll runs in local payroll software or through a payroll partner, with the payroll journal posted to the ledger each month.

Rates, regimes and deadlines in this summary change, and many countries are actively legislating on e-invoicing. This is general information, not tax or legal advice — confirm the current position with the authority named above or with your tax adviser before you rely on it.