ASB Slovakia, s.r.o.

Laurinská 18, 811 01 Bratislava
Slovakia

Tel: +421 254 641 187

IČ: 36 665 061

Registered in the Commercial Register of the City Court Bratislava III, Section: Sro, Insert 41924 / B.

Commercial Enquiries:

Dan Ledvinka Group Commercial Director +420 222 500 648 dledvinka@asbgroup.eu

Mandatory e-invoicing in Slovakia: from 1 January 2027

We would like to inform you of a significant legislative change coming into effect on 1 January 2027 – the introduction of mandatory electronic invoicing (e-invoicing) for all domestic transactions of business entities. This change will affect your accounting documents, as from the above date it will be no longer possible to issue or receive invoices in paper form or as PDF files. All invoices shall be issued exclusively in a structured electronic XML format in accordance with the European standard EN 16931.

Changes in SENT system in Poland for clothing and footwear: obligations, thresholds and sanction risks

From 17 March 2026, the SENT system will cover the transport of selected categories of clothing and footwear. For some businesses in e-commerce, omnichannel distribution, retail, and for certain entities in the transport and logistics sector, this will be the first practical encounter with the regime for monitoring the movement of goods classified as “sensitive”. The change is broad, because it may affect everyday warehouse deliveries, and mistakes can trigger both financial and operational consequences. The coming weeks are, in practice, the last moment to approach SENT as a process rather than as an ad hoc task.