Mandatory electronic invoicing with PwC’s support
E‑Invoicing System
From 1 January 2027, mandatory electronic invoicing becomes effective in Slovakia. PwC supports clients with both the preparation and implementation of solutions, and also acts as a Certified Access Point Provider in line with the applicable legislation.
Objectives of the New System
- Near real-time access to invoice data for the Financial Administration is intended to enhance monitoring and fraud detection capabilities.
- Invoices will be transmitted via the secure Peppol network, reducing the risk of forgery, inaccurate documentation and data loss, which will enable proof of delivery.
- Invoices will be issued in a standardized structured XML format, enabling automated processing and reducing the need for manual data entry.
Obligation to Issue and Receive Electronic Invoices
As of 1 January 2027, domestic VAT-registered businesses will be required to issue and receive structured electronic invoices for domestic B2B and B2G transactions when supplying goods or services to a Slovak taxable person or non-taxable legal entity.
Recipients whose suppliers are required to issue an e-invoice will have to be able to receive such an invoice in the appropriate format.
An electronic invoice is a document with the following characteristics set out by law:
- Contains legally required details,
- Is issued, transmitted, and received in a structured electronic format allowing electronic and automated processing,
- Complies with the technical and format specifications set out by a generally binding regulation of the Ministry of Finance of the Slovak Republic.
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Electronic Invoicing Model
How to Prepare
How we can help you
We can organize a professional workshop for you on the requirements of the e-invoicing system and its impact on your company.
We will analyse and map your invoicing processes, identify necessary changes, and propose concrete implementation steps.
We can provide you with PwC’s IT solution for automated processing and exchange of electronic invoices.
We will provide training and support for your employees throughout the entire transformation process.
We act as the Certified Access Point Provider ensuring the exchange of electronic invoices within the e‑invoicing system.
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