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.
How e-invoicing will work
- All invoices must be issued and received solely in electronic XML format.
- The exchange of invoices will be carried out via certified electronic delivery service providers (so-called “Digital Postmen”), who ensure correct formatting and secure delivery. Each business entity will be required to conclude a contract with such provider.
- PDF invoices and scanned documents will be no longer considered valid electronic invoices.
Who is affected and who is not
- All VAT payers – obligation to issue and receive e-invoices.
- All entrepreneurs – obligation to be able to receive e-invoices, even if not VAT registered.
- The obligation does not currently apply to B2C (consumer) invoices.
How to prepare
- Full adaptation of internal systems: Our company will adjust its processes and tools to ensure compliance with the new legislation and enable the receipt and processing of e-invoices.
- Setting up invoice exchange with you and your partners: We will inform you in due course how documents should be submitted to us after 1 January 2027, so that you do not need to deal with technical details.
- Methodological support and communication: We will provide clear instructions and practical guidance to ensure a smooth transition.
- Minimizing your administrative burden: We will handle most legislative, procedural, and technical requirements on your behalf. Each business entity (regardless of VAT status) will be required to:
- receive e-invoices in structured XML format
- have its own contract with a certified electronic delivery provider (“Digital Postman”)
As your advisory and accounting company, we will take care of processing all invoices. The only action required on your part will be to select a provider and sign a contract with a Digital Postman.
We will be happy to guide you through the entire process to ensure the transition is smooth and hassle-free.
We will keep you regularly informed of all important steps and recommendations.
ASB Group | Slovakia kbenusova@asbgroup.eu