In Slovakia, new regulations regarding electronic invoices and digital postal services are set to be implemented next year, requiring businesses subject to VAT to provide their clients with e-invoices. This move, which aims to streamline the invoicing process, is part of a larger plan by the Slovak Financial Administration that will phase in electronic invoicing over several years, ultimately leading to a comprehensive system for cross-border transactions by 2030. While businesses will be introduced to e-invoices in 2026 on a voluntary basis, mandatory adoption is set to begin in January 2027, with existing services being prepared to support this transition.

The legislation concerning e-invoicing was passed by the Slovak parliament last year and is intended to simplify the tax reporting process. By 2030, the authorities aim to remove the need for control and summary VAT statements which burden businesses with additional reporting requirements. To facilitate this shift, accreditation for 30 entities, both Slovak and international, is currently in progress, enabling them to operate as digital postmen. Software companies are also working on solutions to ensure that a testing phase can begin in May 2026, followed by a pilot roll-out in real working environments.

This introduction of compulsory e-invoicing is the second attempt by the Slovak government to modernize its invoicing practices. Previous attempts have been met with mixed responses from freelancers and artists who may not have anticipated such a sweeping change to their invoicing methods. The measures are part of Slovakia's broader digital transformation strategy within the public sector to increase efficiency and reduce compliance burdens, promoting a more streamlined operation for entrepreneurs across the country.