Slovakia Launches Voluntary E-Invoicing Phase Ahead of Landmark 2027 Mandate

Slovakia is set to take a major step in its digital tax transformation with the launch of voluntary e-invoicing from May 2026, following key announcements made by the Financial Administration in April. The initiative marks the beginning of a phased rollout of the country’s electronic invoicing and reporting system, known as IS EFA (Information System for Electronic Invoicing), ahead of its planned mandatory implementation on 1st January 2027.

From May, businesses will be able to register and participate in the system on an optional basis, allowing them to issue structured electronic invoices and test integrations in a live environment. The voluntary phase is designed to support a smooth transition by enabling companies, software providers, and tax authorities to refine processes, address technical challenges, and build operational readiness before the mandate takes full effect.

Slovakia’s model is a decentralised 5 corner model, based on Peppol. Slovakia will introduce e-invoicing and continuous transaction controls simultaneously, rather than in separate stages.

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