- Slovakia has again updated its e-invoicing guidance ahead of the mandatory domestic regime starting 1 January 2027. The Financial Administration has repeatedly reissued its eFaktúra FAQ and registers of certified providers, and these administrative clarifications do not change the underlying legal obligations under Act No. 385/2025 on value added tax.
- Earlier FAQ updates clarified that an e-invoice is issued when handed to the certified delivery service, that failed Peppol delivery does not automatically remove input VAT deduction, and how self-billing and VAT category codes work. The register of certified providers reached 74 in September and was later reported at 77.
- Government Bill No. 1454 would remove purchase-invoice reporting and grant penalty relief for specified supplier obligations until 30 June 2027, but remains at first reading. Recipients must still be able to receive e-invoices via Peppol from 1 January 2027, so businesses should complete provider selection and full end-to-end testing now.
Source: Thomson Reuters Regulatory Atlas
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