Slovak e-invoicing law — voluntary CTC pilot, no universal mandate

Unlike its Czech, Polish and Hungarian neighbours, Slovakia has not enacted a mandatory B2B e-invoicing mandate. Since 2014 the country has relied on the Kontrolný výkaz DPH (post-fact VAT control statement) and, in 2025, kicked off a voluntary CTC pilot run by Finančné riaditeľstvo SR (FRSR). Target framework: ViDA alignment 2028-2030.

History — from KV DPH 2014 to the 2025 CTC pilot

Slovakia's route to e-invoicing has been shaped by an early start on post-fact reporting (KV DPH in 2014) rather than by an upstream reform à la Italy / Poland. Post-COVID fiscal consolidation, accelerated by the Plán obnovy a odolnosti SR (Slovak Recovery and Resilience Plan financed by Next Generation EU), drove the DPH hike to 23% on 1 January 2025 but did not unlock a universal B2B mandate.

2014       | Kontrolný výkaz DPH (KV DPH) enters into force on 1 January
           | — mandatory post-fact VAT control statement for every
           | Slovak VAT-registered taxable person. Lays the foundation
           | for structured (XML) reporting long before any e-invoice mandate.
           |
2018       | Slovakia joins PEPPOL through a PEPPOL Authority hosted by
           | DXC Technology Slovakia, Bratislava. Voluntary adoption for
           | cross-border B2G flows, aligned with Directive 2014/55/EU.
           |
2019       | Act 215/2019 — transposes Directive 2014/55/EU for B2G
           | e-invoicing: contracting authorities must be able to
           | receive EN 16931-compliant invoices.
           |
2023       | B2G mandate via eFaktúra on slovensko.sk (ÚPVS) enters
           | into force: suppliers to the public sector must issue
           | structured electronic invoices.
           |
2024       | Ministerstvo financií SR (MF SR) publishes consultations
           | on a future B2B framework. No act passed. FRSR (Finančné
           | riaditeľstvo SR) announces a voluntary CTC pilot.
           |
2025       | Standard DPH raised to 23% on 1 January — fiscal
           | consolidation (Plán obnovy a odolnosti SR). FRSR CTC pilot
           | starts in Q2 on a voluntary basis, without sanctions.
           |
2026       | Pilot evaluation phase, draft B2B act expected by year-end.
           | No universal mandate before 2028 — possible alignment with
           | ViDA Digital Reporting Requirements (DRR).
           |
2028-2030  | ViDA target: likely integration of a CTC + DRR component
           | aligned with the EU regulation (pending final text).
           | Schematron / EN 16931 expected.

Governance — MF SR + FRSR

Stewardship is shared between two institutions:

• Ministerstvo financií SR (mfsr.sk) — owns the legislative framework (Act 222/2004 on DPH, Act 215/2019 on B2G e-invoicing), prepares EU transpositions and the response to ViDA.
• Finančné riaditeľstvo SR (FRSR) (financnasprava.sk) — tax administration, runs the 2025 CTC pilot, operates the KV DPH return, manages DIČ and IČ DPH (VAT) identifiers. Inherits the former Daňové riaditeľstvo SR and Colné riaditeľstvo SR merged in 2012.

On the B2G platform side, Národná agentúra pre sieťové a elektronické služby (NASES) operates slovensko.sk (Ústredný portál verejnej správy — ÚPVS), including the eFaktúra service mandatory since 2023 for public-sector suppliers.

Expected technical schema

With no proprietary national spec, Slovakia aligns on EN 16931 + PEPPOL BIS Billing 3.0 for B2G flows. The 2025 FRSR pilot reuses the same UBL 2.1 structure with a standard PEPPOL CustomizationID and additional Schematron rules for Slovak VAT (rates 23 / 19 / 5 / 0%).

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>FA-2026-00917</cbc:ID>
  <cbc:IssueDate>2026-06-15</cbc:IssueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>

  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PartyIdentification>
        <cbc:ID schemeID="0143">12345678</cbc:ID>
      </cac:PartyIdentification>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>SK2012345678</cbc:CompanyID>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Bratislava Engineering s.r.o.</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingSupplierParty>

  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">230.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">230.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>23.00</cbc:Percent>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
</Invoice>

Comparison with Czechia, Poland, Hungary

Voluntary B2B adoption today

• ~25% of B2B is reportedly already structured (FRSR 2024 estimate) — mostly via regional VANs (POSAM, DXC, Seyfor) and international ERPs (SAP, Oracle, Microsoft Dynamics, Money S5).
• ~12% on PEPPOL BIS 3.0 — cross-border flows to Germany, Austria, Czechia. Driven by automotive subsidiaries (Volkswagen Slovakia, Kia, Stellantis, JLR).
• ~60% residual PDF + paper — typical of SMEs and micro-enterprises without ERP.
• KV DPH remains universal: every Slovak VAT taxable person produces a monthly (or quarterly depending on turnover) control return with invoice-by-invoice detail.

Common pitfalls

• Confusing KV DPH with an e-invoice mandate. KV DPH is not an e-invoice mandate: it is a post-fact control statement where the taxpayer aggregates issued / received invoices. No upstream validation role.
• Believing slovensko.sk = Italian SdI. ÚPVS eFaktúra is a B2G platform (government <-> supplier exchange), not a B2B clearance. No equivalent of SdI or KSeF on the SK side.
• Confusing IČ DPH (VAT) with DIČ (TIN). IČ DPH = EU-VIES VAT (SK + DIČ), for intra-EU invoicing. DIČ = national tax identifier, no country prefix.
• Forgetting the 23% rate. Any SAP / Oracle / Money / Pohoda system or integration that did not update the standard rate to 23% on 1 January 2025 issues incorrect invoices and triggers a mismatch in KV DPH.
• Believing ViDA = immediate mandate. The ViDA regulation sets a 2030 target, and the Slovak schedule (act expected in 2026, rollout 2028) remains slower than its neighbours'.

Cross-links

• Slovakia hub — full view
• B2G eFaktúra mandate slovensko.sk 2023
• PEPPOL Slovakia — DXC, POSAM
• Kontrolný výkaz DPH (KV DPH)
• Slovak VAT regimes (23 / 19 / 5 / 0%)
• ViDA Slovakia — 2028-2030 roadmap
• MF SR — Taxes, customs, accounting
• Finančná správa SR (FRSR)
• Slov-Lex — Act 215/2019 B2G e-invoicing