Electronic Invoicing from 2027: What’s Changing and Why Every Company Should Care

Starting January 1, 2027, the way companies issue and receive invoices in Slovakia will undergo a fundamental change. What currently functions as a PDF in emails or a paper document will no longer be the standard. It will be replaced by the electronic invoice – not as a document for humans, but as a data file that systems exchange automatically. This is not just a minor technical shift. It is one of the biggest changes in accounting and invoicing in recent years.

📌 What is Electronic Invoicing?

An electronic invoice (e-invoice) is an invoice in XML format that:

• contains structured data
• is machine-readable (not primarily for humans)
• allows for automatic processing without manual data entry

This means that accounting software, ERP systems, or financial software will "read" the invoice by itself. Consequently, a PDF invoice will no longer be a full-fledged accounting document. It will serve only as a visual version – not the original.

⚖️ Why is it being introduced?

The change is not accidental. It is part of a broader digitalization trend across the European Union. Key reasons include:

• reduction of tax evasion (especially VAT)
• higher transaction transparency
• process automation
• unification of EU rules (ViDA initiative – VAT in the Digital Age)

The state will thus gain access to invoice data in near real-time, which fundamentally changes both oversight and market operations.

🧾 Who is affected by e-invoicing?

Short answer: almost all entrepreneurs. Electronic invoicing will apply to:

• companies (Ltd., Inc.)
• freelancers/sole traders
• liberal professions (lawyers, architects...)
• lessors/landlords
• farmers

👉 Receiving e-invoices will be mandatory for all taxable persons – simply put, anyone with an assigned Tax ID.
👉 Sending will be mandatory for VAT payers (during the transitional period). If you do business, this change will almost certainly affect you.

🗓️ Key Dates

2026 – Preparation

• system testing
• voluntary participation
• adjustment of company processes

2027 – Mandate

• mandatory e-invoicing for selected transactions between companies (B2B – Business to Business) and also between companies and the state/public institutions (B2G – Business to Government)
• submission of data to the financial administration

2030 – EU Expansion

• expected inclusion of cross-border transactions
• harmonization of rules

⚠️ Why not wait until the last minute

At first glance, it looks like "just a change in invoice format." In reality, it impacts the operation of the entire company. The change will affect:

• accounting
• IT systems
• document approval workflows
• communication with partners
• archiving

Companies will need to update their ERP or accounting systems, ensure connection to the infrastructure (the so-called digital postman), test the entire process, and train staff. 👉 Therefore, it is recommended to start at least 6 – 12 months in advance.

💡 How to prepare for e-invoicing without stress

The good news is that you don't have to handle this change in a rush or under time pressure. Modern solutions already allow companies to manage electronic invoicing without the need for major disruptions to daily workflows. One such solution is the QASIDA system by Asseco, which will cover the entire electronic invoicing process:

• generating e-invoices in the correct format (XML according to legislation)
• connection to the invoice delivery network (digital postman / PEPPOL)
• automatic sending and receiving of invoices
• data validation
• integration with ERP or accounting systems

👉 In practice, this means the company doesn't have to deal with technical details – the system ensures the invoice moves correctly from issuance to delivery.

🚀 What can it bring you? (if set up correctly)

Even though it may require increased effort at the beginning, electronic invoicing brings several real benefits:

• less manual work
• lower error rates
• faster invoice processing
• better overview of cash flow
• system integration without the need for manual intervention

Last but not least, e-invoicing saves our forests

Companies that implement suitable tools (e.g., QASIDA) can turn this legislative obligation into a genuine increase in efficiency.

👉 What's next?

In this article, we explained what is changing and why. In the next part, we will look at the crucial question:
👉 What exactly is an electronic invoice and why the PDF format will no longer suffice
​If you want to prepare for electronic invoicing on time and without unnecessary complications, now is the right moment to start – ideally with a solution that is already prepared for this change.