eFaktúra e-invoices for Shopify stores in Slovakia

Slovakia's e-invoicing system, known locally as eFaktúra, is managed by the Financial Administration of the Slovak Republic (Finančná správa).

The rules come from an amendment to the Slovak VAT Act (Act No. 385/2025 Coll.), published on December 19, 2025.

Here's what changes on January 1, 2027:

• Issuing e-invoices: If your business is based in Slovakia and VAT registered, you must issue structured e-invoices for domestic B2B and B2G sales, including credit notes.
• Receiving e-invoices: If your business is based in Slovakia, you must be able to receive e-invoices, even if you're not VAT registered.
• Foreign businesses: If your business is VAT registered in Slovakia but isn't based there, these rules don't apply to you until July 1, 2030.

B2C sales are outside the scope of this obligation.

You can still send a PDF or paper copy of the invoice for convenience, but it's only a visual copy. The legally valid invoice is the structured electronic data that follows the European EN 16931 standard.

The reform will be introduced in phases.

The grace period is part of a proposed amendment to the VAT Act that is currently going through the legislative process. If adopted, it would remove penalties (but not the obligation to issue valid e-invoices) from January 1, 2027.

According to some sources, the amendment may also remove the buyer-side e-reporting obligation. Buyers would no longer need to report data from the e-invoices they receive, but sellers would still report their invoice data to the Financial Administration. This change has not yet been officially confirmed by the Slovak government.

Once penalties apply, the Financial Administration can fine you:

• Up to €10,000 for failing to report invoice data, or for reporting it late, incompletely, or incorrectly.
• Up to €100,000 for repeated violations.

No penalty applies if you correct an obvious error without delay. The same applies if your digital postman has a proven technical failure and your data is reported as soon as the issue is resolved.

In Slovakia, e-invoices must use the Peppol BIS Billing 3.0 format in UBL 2.1 XML, in line with the European standard EN 16931.

This format is a structured XML file that stores all invoice data in machine-readable form.

E-invoices are sent through the Peppol network, an international network that lets businesses and public authorities exchange electronic documents securely. Other countries, such as Belgium, also use Peppol for mandatory B2B e-invoicing.

A digital postman is a certified provider that sends and receives e-invoices for you through the Peppol network. You can choose one from the Financial Administration's official register of certified providers.

Here's what happens when you send an e-invoice to another business:

1. Create the e-invoice in your invoicing software.
2. The digital postman checks it and sends it through the Peppol network.
3. On the other end, your customer's digital postman receives the invoice and passes it on to them.
4. At the same time, the invoice data is reported to the Financial Administration.

This setup is called a five-corner model. It links five parties: you, your provider, your customer, your customer's provider, and the Financial Administration. Because the tax authority is one of them, it receives your invoice data in real time.

If your Shopify store sells to business customers in Slovakia, your invoicing process needs to support e-invoices.

For each B2B order, you'll need to:

• Collect the right customer details, including their DIČ and billing address, to check whether the sale falls under eFaktúra. Keep in mind that customers who aren't VAT registered still have a DIČ, even if they don't have a Slovak VAT number (IČ DPH).
• Create an e-invoice in the Peppol format for every qualifying order.
• Send the e-invoice through the Peppol network using a certified digital postman.

The usual 15-day deadline for issuing invoices still applies. An e-invoice only counts as issued once it's handed over to your digital postman for sending, not when you create it in your invoicing software.

You can still email PDF invoices to your customers or make them available for download in your store, but for Slovak B2B sales, they don't replace the e-invoice.

Support for Slovak e-invoices is currently in development and will be available in Sufio before the eFaktúra deadline on January 1, 2027.

Once it's live, Sufio will automatically create Peppol e-invoices for your Slovak business customers (B2B) and send them through a certified digital postman.

Sufio will also keep creating professional PDF invoices that you can email to your customers or that they can download from their accounts in your store.

We'll update this guide with setup instructions as soon as the feature is released.

eFaktúra becomes mandatory for domestic B2B and B2G sales on January 1, 2027. Until then, you can use e-invoicing voluntarily.

A penalty-free grace period at the start of 2027 has been proposed but not yet adopted. Even if it's approved, you'll still need to issue e-invoices from January 1, 2027.

From January 1, 2027, VAT-registered businesses based in Slovakia must issue e-invoices for domestic B2B and B2G sales. If you're not VAT registered, you generally don't need to issue e-invoices.

No. eFaktúra currently doesn't apply to consumer sales. You can keep sending B2C invoices as usual, including as PDFs.

Invoices and credit notes for domestic B2B and B2G sales need to be sent as e-invoices.

You’ll need your customer's billing address and their tax identification number (DIČ). The DIČ is also used to build your customer's Peppol ID.

No. A PDF is only a visual copy and doesn't meet the e-invoicing requirement on its own. You can still send one to your customer for convenience, but it doesn't replace the e-invoice.

Yes. From January 1, 2027, all businesses and other legal entities in Slovakia must be able to receive e-invoices, whether they're VAT registered or not.

To receive e-invoices, you'll need a certified digital postman, either directly or through accounting or invoicing software that works with one.

A Peppol ID identifies your business on the Peppol network, so other businesses can send you e-invoices. In Slovakia, it's based on your tax identification number (DIČ).