Slovakia e-Invoicing News and Updates

Every Slovakia e-invoicing change recorded here: 9 updates, newest first, each cited to its official source. Last change logged 22 October 2026.

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October 2026

Slovakia

Technical Update

B2B

Financial Administration FAQ clarifies foreign branches and bad-debt corrections

The Financial Administration republished its e-invoicing FAQ 9/DPH/2025/IM on 22 October 2026 with new answers. A Slovak branch of a foreign person is in scope only where it is a fixed establishment registered under § 4, and a § 25a bad-debt correction is not an invoice, so it falls outside mandatory e-invoicing; credit notes still must be e-invoices.

5 days agoView Slovakia e-Invoicing mandate

Slovakia

Timeline Update

B2B

Draft amendment would waive e-invoicing fines until 30 June 2027

The Financial Administration's presentation from its September 2026 e-invoicing conferences sets out a draft VAT Act amendment that would apply from 1 January 2027. No fines would be imposed until 30 June 2027 for late e-invoices or reporting failures, buyer-side reporting would be dropped, and small property lessors would not need a delivery service provider. The amendment is not yet law.

1 OctView Slovakia e-Invoicing mandate

September 2026

Slovakia

Technical Update

Slovakia Passes 10,000 eFaktúra Enrolments and Restates the 2027 Duty to Receive

More than 10,000 taxpayers have chosen a certified delivery service provider (Digital Postman) and can receive e-invoices, the Financial Administration said on 24 September 2026. It restated that from 1 January 2027 every legal person and every taxable person must be able to receive e-invoices, whether or not it is registered for VAT.

24 SeptSourceView Slovakia e-Invoicing mandate

August 2026

Slovakia

Technical Update

Slovakia Declares eFaktúra Infrastructure Complete as 5,000 Firms Enrol and Certified Providers Reach 67

The Financial Administration announced on 21 August 2026 that the e-invoicing infrastructure is complete and fully functional , saying the new communication infrastructure carries tax data from e-invoices automatically and confirms receipt back to the Digital Postman, and that Slovakia is the first country in Europe to put an e-reporting model built to the new EU VAT rules into practice. Uptake followed: by 27 August the authority recorded more than 5,000 businesses that had chosen a certified provider through the selection portal, among them banks, food producers, retail chains, towns and non-profits, and one commercial bank has put e-invoicing inside its internet banking. The certified provider list of 28 August 2026 names 67 Digital Postmen holding identifiers EFSK000001 to EFSK000067, up from 55 on 4 August, with eight more in accreditation . Guidance moved on as well: a step-by-step manual for companies and sole traders and a revised FAQ 9/DPH/2025/IM , both dated 26 August 2026, and guides for civic associations, foundations and non-profits on 13 August. The revised FAQ adds answers on VAT groups, whose internal supplies fall outside the regime entirely, on factoring and assigned receivables, and on the notification deadline: the five-day limit applies to self-billing and to a recipient's own notification, while a supplier reports at the time it issues the e-invoice. Seven free regional conferences run through September 2026, with more than half of the 1,900 places taken a week after they opened. The 1 January 2027 mandate is unchanged, and the draft VAT Act amendment (LP/2026/282 ) that would defer buyer-side reporting to 1 July 2030 and add a penalty-free period to 31 March 2027 remains a draft.

28 AugView Slovakia e-Invoicing mandate

Slovakia

Technical Update

Slovakia eFaktúra Goes Live: 55 Certified Digital Postmen and Consolidated Guidance

The eFaktúra production service went live during the summer of 2026 and the certified provider ecosystem more than doubled. Voluntary use opened on 3 June 2026 with an online provider selection service that completes in two to three minutes using electronic identification, and the list of certified delivery service providers published on 4 August 2026 names 55 Digital Postmen holding identifiers EFSK000001 to EFSK000055, with a further group still in accreditation as at 30 July 2026. The Financial Administration published a consolidated 47-page FAQ 9/DPH/2025/IM on 7 July 2026, version 1.10 of the Peppol BIS transposition rules on 25 June 2026, and guidance for municipalities and towns on 16 July 2026, followed on 27 July 2026 by an information campaign for local government with the Association of Towns and Villages of Slovakia and a series of expert conferences planned for September 2026. From 23 June 2026 the authority began assigning a DIČ automatically to roughly 58,000 civic associations, foundations and non-profit organisations that held only an IČO, because the DIČ routes e-invoices through the Peppol network. The 1 January 2027 mandate is unchanged: VAT payers must issue domestic B2B and B2G e-invoices in EN 16931 XML, and every legal person and taxable person must be able to receive one. The draft VAT Act amendment (LP/2026/282 ) that would defer buyer-side reporting to 1 July 2030 and add a penalty-free period to 31 March 2027 closed for comments on 16 June 2026 and has not been enacted; the FAQ of 7 July 2026 still describes the 5-day reporting obligation.

4 AugView Slovakia e-Invoicing mandate

June 2026

Slovakia

Timeline Update

B2B

Slovakia Drafts VAT Act Amendment Easing 2027 E-Invoicing Rollout

The Ministry of Finance submitted a draft amendment to the VAT Act 222/2004 Coll. for interdepartmental review on 27 May 2026 (LP/2026/282 , Ministry of Finance press release ), open for comments until 16 June 2026. The draft eases the planned 1 January 2027 rollout in three ways: it defers the obligation on domestic buyers to report data from received invoices from 1 January 2027 to 1 July 2030, introduces a transitional grace period from 1 January to 31 March 2027 during which no penalties would be imposed, and conditions the right to deduct input VAT on possession of a valid e-invoice from 1 July 2030. In-scope sellers would still issue e-invoices via the Peppol network and report invoice data to the Financial Directorate from January 2027, and in-scope buyers would still be required to receive e-invoices. The 1 January 2027 mandate under Law 385/2025 Z.z. implementing ViDA Directive (EU) 2025/516 is unchanged. Proposed, in consultation, not yet enacted.

5 JunView Slovakia e-Invoicing mandate

May 2026

Slovakia

Timeline Update

Slovakia E-Faktúra Ecosystem Expands Ahead of 2027 Mandate

The Slovak Financial Administration (Finančná správa SR) has published successive updates to the e-Faktúra technical framework and the list of certified Digital Postmen (digitálni poštári) ahead of the 1 January 2027 mandatory deadline. Key publications include the Slovak Solution Architecture v1.2 (30 March 2026), Peppol BIS transposition rules v1.8 (23 April 2026), and updated lists of certified and accrediting providers (6 May 2026). Voluntary use of the e-Faktúra system opened in Q2 2026 following the 11 December 2025 implementation launch press release. The mandate remains scheduled for 1 January 2027 under Law 385/2025 Z.z., implementing ViDA Directive (EU) 2025/516.

6 MaySourceView Slovakia e-Invoicing mandate

March 2026

Slovakia

Technical Update

B2B

Slovakia Publishes Expanded FAQ Guidance on Mandatory E-Invoicing

The Financial Administration published expanded FAQ guidance ahead of the 1 January 2027 mandate. It confirmed that B2G e-invoices travel over the Peppol network on the same basis as B2B rather than through the IS EFA invoicing system, which Act 215/2019 Z.z. as effective from 1 January 2027 removes, and that recipients are identified by DIČ. Fines run to EUR 10,000 per infraction and EUR 100,000 for repeated non-compliance. Digital reporting through the tax authority endpoint (C5) and the Tax Data Document was expected in the third quarter of 2026. Sending over Peppol stayed voluntary through 2026 and becomes mandatory from January 2027. This March version of the guidance has since been withdrawn and replaced; the current FAQ 9/DPH/2025/IM is dated 26 August 2026.

17 MarView Slovakia e-Invoicing mandate

January 2026

Slovakia

Timeline Update

B2B

Access Point Accreditation Requirements Published

Peppol AP provider requirements published; voluntary testing spring 2026

14 JanSourceView Slovakia e-Invoicing mandate

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