Slovakia Expands Tax Registration Ahead of Mandatory E-Invoicing in 2027

Slovakia is expanding automatic tax registration ahead of mandatory e-invoicing from January 1, 2027. Around 58,000 legal entities are expected to receive a DIČ ( tax identification number) by October 2026, enabling identification and access to the new e-invoicing system without creating new tax obligations.

Slovakia’s Financial Administration is expanding the automatic registration of legal entities for income tax purposes as part of preparations for mandatory electronic invoicing from January 1, 2027.

By the end of October 2026, approximately 58,000 legal entities listed in the Register of Legal Entities, Entrepreneurs and Public Authorities (RPO) are expected to receive a tax identification number (DIČ). The authority emphasized that receiving a DIČ does not itself create a tax payment or tax return obligation.

The registration is primarily intended to ensure that affected entities can participate in the new e-invoicing system. From 2027, the rules will cover domestic transactions between businesses, transactions with public authorities, and a broader range of legal entities.

Legal entities will also need to be able to receive electronic invoices, including invoices for services such as telecommunications, electricity and banking. Their DIČ will serve as an identifier within the system used for sending and receiving e-invoices.

To participate, an authorized representative will need access to the Financial Administration’s electronic services and will have to select a digital postman (“digitálny poštár”), which will facilitate electronic invoice exchange.

The Financial Administration is progressively extending automatic registration to additional categories of legal entities and professional registers as it prepares the taxpayer base for the 2027 e-invoicing framework.

What should businesses do to prepare for Slovakia’s mandatory e-invoicing from January 1, 2027?

Businesses and legal entities should ensure they have a valid DIČ (tax identification number ), access to the Slovak Financial Administration’s electronic services, and an authorized representative ready to select a digital postman before mandatory e-invoicing starts on January 1, 2027.

The main source that confirms this text is Finančná správa registruje ďalšie právnické osoby. Pridelenie DIČ súvisí aj s prípravou na elektronickú fakturáciu. Source

Mirko Bijeljanin, Junior Legal Consultant at Fiscal Solutions