- Slovakia’s mandatory e-invoicing regime (eFaktúra) will begin on 1 January 2027.
- The Financial Administration advises that each company will use its own certified delivery service provider (“digital postman”), and external accountants may be granted access to multiple client mailboxes with different permission levels.
- Accountants acting on a client’s behalf on the Financial Administration portal must be properly authorised, including when selecting the digital postman.
- Even if accountants issue and send invoices, the supplier remains responsible for correct invoice data and timely issuance.
- Electronic delivery does not replace accounting review; invoices still require human checks on content, service delivery, and cost allocation, and businesses should test software and access arrangements before the 2027 start date.
Source: docnova.ai
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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