- Slovakia’s Financial Administration is issuing implementation guidance for mandatory eFaktúra/e-invoicing due from 1 January 2027, with a voluntary preparation period in 2026.
- From 1 January 2027, every domestic legal entity and every taxable person/entrepreneur must be able to receive e-invoices, regardless of VAT registration; issuance obligations will depend on the entity’s VAT status.
- Businesses should first confirm whether their accounting/invoicing software will support eFaktúra and integration with a certified delivery service provider (“digital postman”); existing accounting workflows can generally remain unchanged, with the main change being invoice transmission and receipt.
- Smaller businesses without their own accounting systems may use web apps or digital mailboxes, and the authority points to free/simple options from digital postmen, banks and software providers.
Source: fiscal-requirements.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.
Latest Posts in "Slovakia"
- Main VAT and other indirect tax developments in Slovakia
- Slovakia Updates e-Invoicing FAQs and Digital Postman Guidance Ahead of 2027 Mandate
- Slovakia’s Operation Pantastic Uncovers €234 Million Customs and VAT Fraud
- Slovakia Proposes Temporary E-Invoicing Penalty Relief Ahead of 2027 Mandate
- Slovakia Updates e-Invoicing Guidance Ahead of 2027 Mandate
