- Slovakia’s Financial Administration has released an updated e-invoicing FAQ with 29 new Q&As, making it the most detailed official guidance so far on the mandate’s scope and technical rules.
- The update clarifies who must issue and receive e-invoices, confirms XML archiving is mandatory for taxpayers, and says alternative delivery channels are allowed if the recipient consents.
- It also notes that the DRR reporting obligation for consent-based alternative channels is still unresolved and awaits further Ministry of Finance guidance.
- For ERP vendors and service providers, the FAQ sets a 3-working-day deadline for SMP deregistration when changing providers and confirms document type 384 (corrective invoice) for the autumn 2026 Peppol BIS release.
- Businesses should review the scope and service-provider sections closely, as further updates are expected before the 2027 rollout.
Source: sovos.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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