Slovakia delays buyer reporting to 2030 and adds grace period in e-invoicing refinement
Slovakia's draft law LP/2026/282 keeps the 1 January 2027 launch of mandatory B2B/B2G e-invoicing but delays buyer-side reporting to 1 July 2030 and adds a penalty-free grace period from January to March 2027.
Slovakia has refined its mandatory e-invoicing law with a new draft submitted on 27 May 2026. The core launch date of 1 January 2027 for structured B2B/B2G invoicing stays firm, but buyer reporting obligations are deferred to 1 July 2030, and a three-month grace period without penalties runs from 1 January to 31 March 2027.
Slovakia’s draft law LP/2026/282, submitted to the Slov-Lex portal on 27 May 2026, refines the mandatory e-invoicing framework adopted in December 2025. The changes ease compliance pressure during rollout while keeping the core architecture and timeline intact.
What stays the same
The foundation remains unchanged:
- Mandatory issuance and receipt of structured EN 16931-compliant XML invoices
- Certified service providers, called “Digital Postmen”
- Domestic B2B/B2G mandatory from 1 January 2027
- Cross-border and full EU ViDA alignment from 1 July 2030
- B2C transactions remain out of scope
- Peppol-based 5-corner architecture
What changes
The draft introduces two key reliefs:
Buyer-side reporting deferral. The obligation for buyers to report data from received invoices is postponed from 1 January 2027 to 1 July 2030. This gives organisations three and a half years to build systems for inbound invoice processing before reporting becomes mandatory.
Soft-landing period. A penalty-free grace period runs from 1 January to 31 March 2027. Non-compliance during these three months incurs no fines, allowing early adopters and laggards alike to stabilise operations.
End-state alignment
From 1 July 2030, VAT control statements (KV DPH) and EU sales lists will be eliminated. At the same date, e-invoicing becomes a substantive condition for input VAT deduction, aligning Slovakia with the broader EU ViDA initiative on VAT ledger statements.
What to do now
Voluntary testing has been available since early 2026. The Slovak Financial Administration publishes a regularly updated list of certified providers, all accredited by OpenPeppol AISBL. Organisations should accelerate provider selection and ERP integration testing now to meet the January 2027 deadline for issuance and receipt.