E-invoicing 2027: Slovakia from 1 Jan 2027, Czechia preparing for ViDA 2030

Mandatory B2B e-invoicing in the Czech Republic for 2027 has not been approved into law, and the „PDF invoice ban from 2027“ is a myth in the Czech context. In Slovakia, however, mandatory electronic invoicing applies from 1 January 2027 under Act No. 385/2025 Coll.² Across the EU, e-invoicing will become mandatory for cross-border B2B supplies from 1 July 2030, and domestic systems must align with the EN 16931 standard by 1 January 2035, under the ViDA directive, that is Council Directive (EU) 2025/516.¹ Czech companies, especially those with operations or suppliers in Slovakia, should put the infrastructure in place now.

Mandatory B2B e-invoicing in the Czech Republic for 2027 has not been approved into law, and the „PDF invoice ban from 2027“ is a myth in Czechia. In the EU, e-invoicing will be mandatory for cross-border B2B supplies from 1 July 2030, and domestic systems must align with the EN 16931 standard by 1 January 2035, under the ViDA directive (Council Directive (EU) 2025/516). From 1 January 2027, mandatory e-invoicing takes effect in Slovakia under Act No. 385/2025 Coll., and the Slovak precedent shows how a lack of preparation costs companies both time and money. Czech companies, especially those with subsidiaries or suppliers in Slovakia, should start preparing their infrastructure now.

What e-invoicing actually means

E-invoicing is not a PDF invoice sent by e-mail. That is a typical mistake companies still make.

Mandatory e-invoicing means a structured electronic document in a standardised format (XML) that:

• Contains all statutory fields in machine-readable form (XML structure)
• Is sent through a certified interface – in Czechia, the Peppol network or a central state platform is expected (the final specification is anticipated in Q2–Q3 2026)
• Is archived electronically in its original electronic format for the entire retention period; for accounting records a ten-year retention period generally applies in Czechia under the Accounting Act (mere conversion to PDF may fail to meet the requirement for authenticity and legibility)

If you invoice in PDF and send it by e-mail today – technically you meet none of these requirements.

What companies that fail to prepare are facing

The penalties for non-compliance can be significant: the Slovak rules provide for a fine of up to EUR 10,000 for a first breach and up to EUR 100,000 for a repeated breach of the obligations tied to e-invoicing and data reporting. Always verify the exact amount and conditions against the law in force and with a tax adviser.

Slovakia has a clear timeline. Act No. 385/2025 Coll. introduces mandatory B2B e-invoicing from 1 January 2027 and transposes Council Directive (EU) 2025/516. In our experience, companies that postpone preparation to the final months typically pay more for emergency ERP updates and, in the first weeks of live operation, run into invoice-processing problems more often.

Timeline: where we are and what lies ahead

1 January 2027 – Slovakia launches mandatory B2B e-invoicing for all VAT payers. Companies with a ready ERP will transition smoothly. The rest will improvise.

1 January 2026 – The new Czech Accounting Act did NOT take effect. The bill was submitted to the Chamber of Deputies in December 2025; according to current estimates, it is expected to take effect no earlier than 1 January 2027, more likely from 1 January 2028.

Q2–3 2026 (expected) – Final technical specification of the formats for future Czech e-invoicing. Possible start of consultations on the bill.

Q4 2026 – Voluntary testing of e-invoicing in Slovakia in live operation. The last chance to map how your systems handle receiving and sending structured documents.

1 January 2027 – Live operation of e-invoicing in Slovakia. In Czechia, legislative preparation begins. Companies with Slovak operations must meet the Slovak requirements.

7 things to get done before the law arrives

1. Find out what format your ERP generates.
ISDOC, UBL 2.1, or Peppol BIS? Call your ERP vendor and ask specifically: „Are we certified for e-invoicing from 1 January 2027? What exactly do we need to do?“ If you do not know the answer by the end of this month – you are behind.

2. Verify the receiving side – not just sending.
You must be able not only to send e-invoices but also to receive and process them automatically. If your system today prints incoming invoices and re-keys them manually – that is exactly what must end.

3. Map your customers and suppliers.
Which of your customers are VAT payers – and therefore mandatorily in the e-invoicing system? Are your key suppliers ready? Their lack of readiness directly complicates your incoming process.

4. Appoint a person in charge.
A specific name, a specific responsibility, a specific deadline. Not „the accountant will sort it out“ or „IT will sort it out“. One project owner, one plan. If it has no owner – it will not happen.

5. Set up a test environment by Q3 2026.
Test with real business partners at least 3 months before the live start. In our experience, companies that allow only a few weeks for e-invoicing testing run into significantly more problems in the first week of live operation than those that test several months in advance.

6. Update contracts and terms of business.
If your contracts define an invoice as a „paper document“ or „PDF“ – update the definition. Otherwise contractual disputes over the validity of e-invoices may arise. This is a detail most companies overlook – and one their lawyers then deal with under pressure.

7. Set up e-invoice archiving.
E-invoices must be archived for at least 10 years in their original electronic format. PDF conversion is not enough. Check whether your system handles this archiving automatically – if not, you need a solution before you issue your first e-invoice.

What you gain on top when you do it right

E-invoicing is an obligation. But companies that prepare thoroughly gain a side benefit that is worth the obligation on its own: instant access to structured invoicing data.

Today, most companies wait for a PDF invoice, post it manually, and the data reaches reporting in 5–15 working days. With e-invoicing, the data is available instantly – machine-readable, automatically matched against receivables and payables.

What this means in practice: receivables updated in real time. A cash flow forecast built on actual data, not on estimates. Tracking of customer payment behaviour without manual processing. And VAT preparation that is substantially faster and more accurate.

Companies that also launch automatic receivables matching alongside e-invoicing typically shorten the processing of incoming invoices significantly (roughly from several days to hours). For a mid-sized company, in our experience this means a non-negligible annual saving of the finance team's time; the specific figure, however, needs to be calculated on your own data.