FISCAL SOLUTIONS...
News
Public Slovakia Author: Nikolina Basić
The Slovak Financial Administration published updated lists of e-invoicing service providers, distinguishing between those still in accreditation and those fully certified and authorised to operate within the national e-Faktúra system. This is important for businesses, as only certified providers can be used for compliance ahead of the mandatory domestic B2B e-invoicing obligation starting on 1 January 2027, while the system remains voluntary until then.
Category:

Fiscal subject related

Views: 57
Content accuracy validation date: 24.03.2026
Content accuracy validation time: 08:00h

The Slovak Financial Administration released two updated lists of e‑invoicing delivery service providers in March 2026, marking progress in the rollout of the national e‑Faktúra system.

On 10 March 2026, authorities published a list of providers still in the accreditation process. These companies are not yet authorised to operate as certified “digital postmen” but remain under review.

A day later, on 11 March 2026, a separate list of fully certified providers was published. These companies are officially authorised to deliver e‑invoicing services, and each has been assigned a unique Slovak PA SK identification number.

Why it matters for businesses:

  • Only certified providers can be used for live e‑invoicing once obligations apply.
  • Providers still in accreditation cannot yet be relied upon for compliance.
  • Companies should monitor which providers move from accreditation to certification during 2026.

Slovakia’s e‑Faktúra system is currently voluntary, but mandatory domestic B2B e‑invoicing begins on 1 January 2027, with cross‑border expansion planned in later phases.

This obligation concerns domestic transactions where goods or services are supplied or payment is received in advance, and the recipient is a taxable person or a non-taxable legal entity with a sufficient presence in Slovakia.

The requirement applies only to VAT payers and specific domestic transactions.

There are exceptions: the obligation does not apply to supplies of goods or services exempt from VAT under §§ 28–43 and 47 of the VAT Act (e.g., postal services, healthcare, and social assistance).

Other news from Slovakia