Slovakia: More Than 5,000 Companies Prepare for eFaktura Ahead of 2027 Mandate

Slovakia’s e-invoicing (eFaktura) rollout is gaining momentum ahead of the January 1, 2027 mandate, with more than 5,000 companies already selecting a certified Digital Postman. The Financial Administration has also issued a step-by-step manual to help businesses prepare.

Slovakia’s transition to mandatory electronic invoicing is moving into practical implementation, with more than 5,000 companies and organizations already selecting their Digital Postman during the voluntary phase.

The Slovak Financial Administration announced on August 27, 2026 that participants include major financial institutions, retail chains, food companies and other commercial businesses, as well as municipalities and non-profit organizations. Some companies have already moved beyond registration and are sending and receiving electronic invoices through the new system.

The growing participation comes only a few months before electronic invoicing becomes mandatory from January 1, 2027 for legally specified domestic transactions. The Financial Administration has therefore published a practical manual for companies, sole traders and other business entities, explaining the main steps they should complete before go-live.

The first step is determining the company’s VAT status and resulting obligations. VAT payers will generally be required to issue, send and receive structured e-invoices for covered domestic B2B and B2G transactions. Non-VAT payers will generally not be required to issue them, but they must be able to receive them.

Businesses must then decide how e-invoicing will be integrated into their existing processes. They may use existing accounting, invoicing or ERP software where it supports the new requirements, a standalone application offered by a Digital Postman, or an integrated all-in-one solution.

A central part of the system is the Digital Postman, or certified electronic delivery service provider, which will support the secure sending and receipt of e-invoices. Companies can already choose their provider through the Financial Administration portal based on factors such as software compatibility, functionality, integration options and technical support.

This will be particularly important for larger retailers and businesses operating multiple systems, where invoice data may originate from different ERP, accounting, procurement or business applications. The reform should therefore be treated not only as a change in invoice format, but also as a review of how invoice data moves across existing systems.

The Financial Administration recommends that businesses contact their accountant, accounting provider or software supplier in advance. Companies should check whether their current solutions support the required structured e-invoice format, connectivity with the Digital Postman, automatic processing and matching, archiving and access for internal or external accounting teams.

Under the new framework, an e-invoice is not simply a PDF sent electronically. It must contain structured data capable of automated processing, based on the European EN 16931 standard and supported XML formats. This allows invoice information to be processed automatically rather than manually entered from paper or PDF documents.

The Financial Administration is encouraging businesses to use the remaining voluntary period in 2026 for practical testing instead of waiting until the final weeks of the year. This may include testing invoice receipt, checking system connectivity and, where possible, preparing and sending invoices through the new environment.

Some businesses are already doing so. According to the authority, certain companies have moved to full practical use and are exchanging electronic invoices with each other. A major commercial bank has also worked with a Digital Postman to make an e-invoicing solution available to entrepreneurs directly through its internet banking.

The Financial Administration has complemented the manual with more than 100 frequently asked questions, webinars, practical guidance and free professional conferences across Slovakia. It has also confirmed that the infrastructure supporting the new system is complete and operational ahead of the January 2027 launch.

Impact and what should businesses do now?

Businesses should confirm whether they must issue e-invoices or only be able to receive them from January 2027. They should check their ERP, accounting and invoicing systems and select a suitable certified Digital Postman. The voluntary period should be used to test invoice receipt, generation and integration before mandatory implementation. Retailers and businesses with complex system environments should pay particular attention to data flows between their internal systems and e-invoicing provider.

In general, selecting a Digital Postman should be treated only as the first step toward compliance, not as confirmation that a business is fully ready for the 2027 mandate. For retailers and other companies operating several interconnected systems, the main implementation risk is that invoice data, customer information or accounting processes may not flow correctly between internal systems and the e-invoicing solution. We would therefore recommend using the remaining voluntary period for end-to-end testing of real business scenarios, rather than focusing only on registration and technical connectivity.

The text above is primarily based on the Slovak Financial Administration’s eFaktúra Press Release. Source

Mirko Bjeljanin, Junior Legal Consultant at Fiscal Solutions

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