We're building support for e-invoicing (eFaktúra) over the Peppol network and will launch it well before 1 January 2027, so you're ready in time. Use Billdu for all your invoicing today — and we'll let you know the moment it goes live.
An e-invoice - in Slovakia called eFaktúra - is an invoice in a structured XML format that businesses exchange over the European Peppol network through a certified service provider, known locally as a digitálny poštár (“digital postman”). In Slovakia it becomes mandatory on 1 January 2027 for all VAT payers on domestic B2B and B2G invoices. Every business - including sole traders and non-VAT-registered businesses - must be able to receive them.
What eFaktúra is | A structured electronic invoice (XML) under the EN 16931 standard, delivered over the Peppol network |
Who it applies to | Issuing: all VAT payers · Receiving: every business, including non-VAT-registered businesses, sole traders and the self-employed |
In effect from | Mandatory from 1 Jan 2027 · a voluntary phase is already running in 2026 |
Format | XML - Peppol BIS Billing 3.0 / UBL 2.1, EN 16931 standard |
How it’s delivered | Through a certified service provider (digitálny poštár), acting as a Peppol Access Point |
Penalties | Up to €10,000 per breach, up to €100,000 for repeated breaches |
Legislation | Act No. 385/2025 Coll. (amendment to the VAT Act) · EU ViDA directive 2025/516 |
Slovakia is introducing mandatory e-invoicing through Act No. 385/2025 Coll., which amends the VAT Act and transposes the EU’s ViDA (VAT in the Digital Age) directive. From 1 January 2027, every VAT payer established in Slovakia must issue invoices electronically for domestic B2B and B2G transactions. Paper invoices and PDFs will no longer be enough — they are replaced by the structured Peppol BIS Billing 3.0 (XML) format under the EN 16931 standard.
A voluntary phase is already running in 2026, so you can prepare without pressure. Failing to comply from 2027 carries penalties of up to €10,000, and up to €100,000 for repeated breaches.
Where does Billdu fit in? We’re building support for mandatory e-invoicing into Billdu. The goal is simple: you create an invoice the way you always have, and Billdu handles the conversion to the Peppol format and its delivery through a certified service provider. We’ll launch this support well before 1 January 2027. Until then, use Billdu for all your everyday invoicing — switching e-invoicing on later will be a single step.
The obligation has two sides - and this is what catches many businesses out. Issuing e-invoices is one thing; being able to receive them is another.
Who must issue e-invoices
- All VAT payers established in Slovakia, on domestic invoices to another business (B2B) or to the state and public institutions (B2G).
- The obligation follows VAT registration, not how you claim expenses.
When you do NOT need an e-invoice
- Invoicing final consumers (B2C) - unchanged (paper, PDF, cash-register receipt).
- Simplified invoices and eKasa receipts stay valid within the statutory limits.
- VAT-exempt supplies and specific cases.
Who must be able to receive - nearly everyone
- Every taxable person invoiced by a VAT payer - including sole traders, the self-employed and non-VAT-registered businesses.
- Also liberal professions (lawyers, notaries, architects, artists), self-employed farmers and landlords carrying out an economic activity.
- A non-VAT-registered business doesn’t issue e-invoices, but must be able to receive them through a certified service provider.
A digitálny poštár - literally a “digital postman” - is a certified delivery service provider that acts as a Peppol Access Point. Think of it as the mail carrier for digital invoices: it validates the format, encrypts the content and securely delivers the e-invoice, while passing selected data to the Financial Administration (Finančná správa). From 2027, without a contracted certified service provider you can’t send or receive e-invoices.
An important distinction: invoicing software and a certified service provider are not the same thing. Invoicing software (like Billdu) creates the invoice; the certified service provider delivers it. Most businesses need both - unless their invoicing app handles Peppol delivery for them.
That’s exactly what we’re building in Billdu: invoice creation and Peppol delivery in one place. We’ll launch e-invoicing support before it becomes mandatory.
Billdu is a full invoicing app you can use today - and we’re building support for mandatory e-invoicing into it. Start now, and the switch will be smooth.
Create an invoice in seconds - desktop, tablet or mobile, in front of your customer
Send it as a PDF, by e-mail or via a link and get paid online
Credit notes, quotes, expenses and stock - your whole workflow in one place
Full invoice status tracking - sent, delivered, seen
Peppol BIS Billing 3.0 (XML/UBL 2.1) under EN 16931 - no manual XML
Sending e-invoices over Peppol straight from Billdu, via a certified service provider
Receiving e-invoices from suppliers into your account
Reporting data to the Financial Administration in line with the law
Once we launch e-invoicing support, the whole process will be simple:
Enter the invoice in Billdu the way you always have — desktop or mobile.
Billdu converts it into the Peppol BIS 3.0 (XML) format under EN 16931.
Sent over Peppol to the recipient; selected data goes to the Financial Administration.
2026 | Voluntary phase — test e-invoicing and a certified service provider without penalties. |
Billdu · in preparation | We’ll launch e-invoicing support in Billdu well ahead of 1 Jan 2027. |
1 Jan 2027 | Mandatory e-invoicing for VAT payers on domestic B2B and B2G. Every business must be able to receive them. |
1 Jul 2030 | Extension to cross-border EU transactions (ViDA); abolition of the VAT control statement and recapitulative statement. |
We’re working to cover everything Slovak law requires. Launching before 1 Jan 2027.
UBL 2.1 syntax, EN 16931–compliant. Billdu converts your invoice automatically.
Delivered over the Peppol network with no manual XML.
E-invoices from suppliers arrive straight in Billdu.
A correction linked to the original invoice, sent over Peppol.
Create and send an e-invoice from your phone - anytime, anywhere.
Sent, delivered, seen - full visibility on every invoice.
E-invoicing becomes mandatory on 1 January 2027 for VAT payers on domestic B2B and B2G transactions. A voluntary phase is already running in 2026. The rules are set by Act No. 385/2025 Coll.
The B2G mandate (invoicing public entities) has been in force regionally since 2017, and at the federal level since 2022–2024, via the Mercurius platform.
All VAT payers must issue e-invoices for domestic invoices to businesses and the state. Every taxable person - including sole traders and non-VAT-registered businesses - must be able to receive them. It doesn’t apply to consumer (B2C) invoices or simplified eKasa receipts.
A digitálny poštár (certified service provider) is an accredited intermediary - a Peppol Access Point - that delivers the e-invoice. Invoicing software only creates the invoice. Most businesses need both, unless their app handles delivery for them.
Not yet - we’re building support for mandatory e-invoicing into Billdu and will launch it well before 1 January 2027. You can already use Billdu as a full invoicing app today. Leave us your e-mail to be notified when e-invoicing goes live.
Yes - but only on the receiving side. They don’t have to issue e-invoices, but must be able to receive them, and therefore need a certified service provider. They can keep issuing invoices as before.
An e-invoice is a structured XML file processed automatically; a PDF is a document for humans. From 2027, a PDF is not enough for B2B - it can only serve as a visual copy attached to the official XML e-invoice.
Credit notes and corrections are also issued electronically and linked to the original invoice. An advance (proforma) invoice is not a tax document, so it doesn’t need to go over Peppol - only the final invoice after supply does.
Up to €10,000 per breach, and up to €100,000 for repeated breaches. No penalty applies for an obvious error corrected without delay or a documented failure of the certified service provider.
The main cost is the certified service provider - the Financial Administration cites an EU average of €5 to €12 per month, and free receiving-only plans exist. On top of that is the invoicing software you create invoices in.
Start during the voluntary phase: check whether your invoicing software is e-invoicing-ready and try selecting a certified service provider. We’re building e-invoicing into Billdu - leave us your e-mail and we’ll tell you when it goes live.
We’re building e-invoicing into Billdu and will launch it well ahead of 2027. Register to the app and be among the first to know.
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