Slovakia has set its date. From 1 January 2027, if you are a Slovak VAT payer sending a domestic invoice to another business or to a public body, that invoice has to be a structured electronic document. The data goes to the Financial Directorate.
One piece of news first, because it changes what your options look like. SAP is now accredited in the Slovak jurisdiction and appears on the Financial Administration's published list of accredited service providers. Slovakia is not building a central portal. Invoices travel through certified delivery services instead, so the provider you use has to be on that list.
ℹ️ Important info upfront: if you want to see and hear how SAP plans to support, join us for the webinar on Sept 22 at 10 am CEST ➡️ register here
What actually changes
The legal basis is the amendment to Act No. 222/2004 on VAT, which took effect on 1 January 2026. The e-invoicing obligation itself starts a year later, on 1 January 2027, and it applies to every VAT payer in the Slovak Republic.
From that date a PDF no longer counts. Invoices have to be structured and compliant with EN 16931, and Slovakia will use a CIUS in scope of the Peppol BIS 3.0 format.
There is one detail in the legislation that is easy to skip past. The recipient's consent for receiving an e-invoice may no longer be required. If your current process asks customers whether they accept electronic invoices, that step may simply fall away.
Two phases, not one
The reform is designed to replace the VAT Control Statement and the EC Sales List, but it does not do that immediately.
Phase 1 starts on 1 January 2027. Mandatory e-invoicing applies to domestic B2B and B2G transactions where the supplier is a Slovak VAT payer. Suppliers issue the structured invoice and report the data to the Financial Directorate. Everything outside that scope still runs through the VAT Control Statement and the EC Sales List, which stay mandatory.
That overlap is worth planning for. In 2027 you are running the new obligation and the old reporting side by side.
Phase 2 starts on 1 July 2030. E-invoicing becomes the default for all B2B and B2G transactions, intra-Community supplies included. The full real-time Digital Reporting Requirement goes live, and the VAT Control Statement and EC Sales List are repealed.
The three moving parts
1️⃣The electronic invoice is a structured document compliant with EN 16931.
2️⃣The delivery service is a certified service that transmits the invoice and reports the required data to the Financial Directorate automatically. This is the accredited provider layer, and it is what makes the Slovak model decentralised.
3️⃣The Digital Reporting Requirement (DRR) covers both sides of the transaction. Suppliers report, and so do recipients. Projects that scope only the outbound side end up doing the work twice.
Three things worth a second look
- Input VAT deduction on domestic transactions may become conditional on holding a valid electronic invoice. That moves this out of the compliance box and into cash flow.
- The deadline for issuing an invoice drops from 15 days to 10 days from the taxable event. This applies from 1 July 2030, not from 2027.
- Invoices need new mandatory content, including the supplier's bank account details and, on corrective documents, a reference to the original invoice.
Where SAP delivery stands today
SAP plans to supports leveraging SAP Document and Reporting Compliance (link). For current planned delivery dates and scope, please refer to SAP Regulatory Change Manager, requirement GSREQEE-10396 for Slovakia (link: https://app.main.regulatory-change-manager.cloud.sap/index.html#/detail/GSREQEE-10396)
For planned timelines, please access tab ‘Product Impact’ and always refer back to this page for updates.
What's next for you
- Check your product and release against the dates above.
- Scope the inbound side as well as the outbound side.
- Look at your partner and tax master data. Structured formats surface gaps that a PDF process never exposed.
- Subscribe to RCM Slovakia Mandate GSREQEE-10396 so delivery changes come to you instantly.
- Come to the session: SAP is running a Slovakia readiness update on 22 September 2026 at 10:00 CEST. The session covers where delivery stands, how the phased rollout works in practice, and there is a live demo of SAP Document and Reporting Compliance handling the requirement end to end. It is recorded, so registering gets you the replay if the time does not work for you ➡️ Register here
More information:
SAP Document and Reporting Compliance Page https://www.sap.com/products/financial-management/document-reporting-compliance.html
Solution Brief https://www.sap.com/products/financial-management/document-reporting-compliance.html?pdf-asset=2221c…
DRC Community https://pages.community.sap.com/topics/document-reporting-compliance
Regional Collaboration workzone (request access) https://workzone.one.int.sap/site#workzone-home&/groups/OCiYK6d8AGDJbL2Sr56Ujw/workpage_tabs/AI0ymtM…
Regulatory Change Manager (filter for DRC) https://app.main.regulatory-change-manager.cloud.sap/index.html#/list=QWxs
Sources: SAP Regulatory Change Manager, requirement GSREQEE-10396 (Slovakia, Mandatory B2B and B2G electronic invoices 2027); Act No. 222/2004 Coll. on VAT as amended; Financial Administration of the Slovak Republic, e-faktúra guidance and list of accredited delivery service providers
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