Slovakia tells businesses to get ready for mandatory e-invoicing on 1 January 2027

Slovakia tells businesses to get ready for mandatory e-invoicing on 1 January 2027

23 October 2026: Slovakia's Financial Administration is counting down to 1 January 2027, when structured electronic invoices become compulsory between Slovak businesses. In two press releases on 19 and 23 October it set out what changes and what does not, and told companies and their external accountants to choose a certified delivery provider and test the set-up before the deadline.

Not yet independently verified. This rests on two press releases from the Slovak Financial Administration (19 and 23 October) and its eFaktura section. We did not read the amended VAT Act itself, and the press releases do not restate the list of domestic transactions the e-invoicing duty covers. We will update this when it can be confirmed, and remove this note.

What becomes mandatory

According to the Financial Administration, from 1 January 2027:

• VAT payers must issue, send and receive e-invoices for the domestic transactions the law specifies;
• businesses that are not VAT payers must still be able to receive e-invoices;
• an e-invoice is a structured electronic file, not a PDF or a scan, so that systems can read it without retyping;
• invoices are sent and received through certified delivery service providers, which the authority calls "digital postmen", and the provider confirms delivery to the right recipient;
• a business may choose only one provider for receiving per tax identification number, but may use several for sending.

The eFaktura section of the authority's portal says the delivery standard meeting section 76a of the amended VAT Act (No. 222/2004) is the OpenPeppol one, with the invoice format based on the European standard EN 16931. Voluntary use has been open since the second quarter of 2026. The obligation to receive covers all legal persons and entrepreneurs who are taxable persons, including the liberal professions such as lawyers, notaries and architects.

What stays the same

The 19 October release is there to calm nerves. The rules for issuing invoices, correcting them and issuing credit notes do not change, and neither do the rules for recording and keeping accounting documents. What changes is the format and the delivery route. The authority also says the switch does not automatically mean replacing accounting software: firms should first ask their supplier whether the program will support e-invoicing and connect to a delivery provider. Simple web applications, some free, are available for those who do not use accounting software.

What accountants and their clients should settle now

The 23 October release is addressed to accounting firms that handle invoices for dozens or hundreds of clients. Each client chooses its own receiving provider but can give the external accountant access to its mailbox, so one accountant can work across several companies from one environment, with different rights for each. The Financial Administration lists what the two sides should agree before January:

• whether the accounting software supports eFaktura, the link to a delivery provider and work for several companies;
• whether the accountant holds the authorisation to act for the client on the authority's portal, which is needed, for example, to choose the delivery provider;
• how the accountant gets access to each client's invoices and with what permissions;
• how documents are loaded, viewed, processed in bulk and archived;
• who checks, approves, pays and books incoming e-invoices, and how delivery of goods or services is confirmed.

The authority warns that automatic loading does not mean automatic booking: someone still has to judge the content, accruals and cost centres. The supplier stays responsible for the accuracy and timeliness of an invoice even when a third party issues it.

Where to start

The authority points businesses to its info-efaktura.sk site, which compares invoicing mailboxes, accounting software and enterprise solutions, and to the list of certified delivery providers and a guide to choosing one on its portal. Our catalogue lists 4 billing and invoicing tools; buyers in Slovakia should ask each one whether it is connected to a certified provider.

Related on TrustList:

• Ireland puts B2B eInvoicing into law, with Peppol as the default network
• Greece puts back e-invoicing for firms under €1m to 2 November

Sources

• Financna sprava SR: eFaktura will also make accountants' work easier (press release, 23 October 2026), 23 October 2026
• Financna sprava SR: accounting rules will not change with eFaktura (press release, 19 October 2026), 19 October 2026
• Financna sprava SR: press release PDF, 23 October 2026, 23 October 2026