Slovak Financial Administration Launches Phased E‑Faktúra Mandate

Context of the Press Release

Issuer: The press release was published by the Slovak Financial Administration (Finančná správa Slovenskej republiky).
Date: 31 October 2025.
Purpose: To formally announce the phased rollout of mandatory electronic invoicing (e‑faktúra), explain the system’s design, and set expectations for businesses and public sector suppliers.
Strategic Aim: Align Slovakia with EU‑wide digital tax initiatives, strengthen VAT compliance, and reduce fraud by replacing paper invoices with real‑time digital reporting.

Expanded Summary

Mandatory E‑Invoicing Rollout: Slovakia confirmed the transition to electronic invoicing (e‑faktúra), beginning with selected taxpayers and public sector suppliers in 2026, expanding to SMEs, and becoming mandatory for all taxpayers by 2027.
⚙️ System & Compliance: The centralized platform will validate invoices electronically, forward them to recipients, and report transaction data in real time to the tax authority. Businesses must adapt IT systems and train staff to comply.
Implementation Timeline: Pilot phase in 2025–2026, expansion from 2026 onward, and full mandate by 2027.
Objectives: Improve VAT collection, reduce fraud, cut administrative burdens, and ensure compatibility with EU standards for cross‑border reporting.
⚖️ Legal Basis: Anchored in amendments to the Slovak VAT Act, with implementing ordinance to be published in the Official Gazette before year‑end 2025.
Practical Implications: After the transition, invoices issued outside the e‑faktúra system will not be recognized for VAT purposes, and penalties will apply.

In short: The 31 October 2025 press release by the Slovak Financial Administration is a milestone communication, setting out the legal, technical, and practical framework for Slovakia’s move to mandatory e‑invoicing, with the clear purpose of modernizing VAT compliance and aligning with EU digital reporting trends.

Source financnasprava.sk

Briefing document & Podcast: E-Invoicing and E-Reporting in Slovakia – VATupdate