Slovakia eFaktura: September Conferences Support Preparation for the 2027 E-Invoicing Mandate

Slovakia’s Financial Administration is holding September eFaktura conferences ahead of mandatory domestic E-Invoicing from January 1, 2027. Three dates were already fully booked on September 1, while the remaining sessions focus on practical implementation, system readiness and taxpayer questions.

Slovakia’s Financial Administration is expanding practical preparation for the country’s mandatory eFaktura regime with a series of regional conferences during September 2026. The announcement does not introduce a new E-Invoicing obligation or change the implementation date. Instead, it forms part of the preparation programme for requirements that will apply from January 1, 2027.

Interest in the conferences has been strong. In its September 1 announcement, the Financial Administration stated that the events in Gbeľany near Žilina, Košice and Banská Bystrica were already fully booked. At the time of that announcement, places remained available in Trenčín on September 9, Prešov on September 16, Piešťany on September 22 and Nitra on September 24. All events begin at 10:00, with participant registration from 9:30, and participation is free of charge.

The programme is designed around implementation questions rather than a general introduction to E-Invoicing. Representatives of the Financial Administration from the areas of taxation, information technology, digitalization and anti-fraud will answer questions from businesses, sole traders, accountants, municipalities and non-governmental organizations. For retailers, ERP and accounting software providers and other retail technology companies, the practical value lies in clarifying how the new invoice process should interact with existing sales, accounting and system workflows.

The legal basis for mandatory electronic invoicing is already in place. Act No. 385/2025 Coll. amended Slovakia’s Act No. 222/2004 Coll. on Value Added Tax, with the relevant E-Invoicing provisions applying from January 1, 2027. The September conferences therefore concern implementation of an adopted requirement rather than a new legislative proposal.

Under the transitional provisions applying from January 1, 2027, Slovak VAT payers covered by the rules must issue structured electronic invoices for specified domestic supplies to defined domestic recipients. The electronic invoice must be created, sent and received in a structured electronic format that permits automated electronic processing and complies with the applicable technical standard.

The obligation is not identical for every business. VAT payers are the principal issuers of mandatory eInvoices for covered domestic transactions. Businesses and other taxable persons that are not VAT payers do not have the same general issuance obligation, but they must be prepared to receive eInvoices when they are recipients. The Financial Administration therefore includes both VAT payers and non-payers in its implementation guidance.

There are also relevant scope limitations. The transitional rules exclude certain VAT-exempt supplies and cases where a simplified invoice is issued under the specified provisions of the VAT Act. This distinction matters in retail because an ordinary eKasa transaction or simplified invoice should not automatically be treated as the same process as a mandatory structured B2B eInvoice.

A central part of the Slovak model is the delivery service operated by a certified delivery service provider, commonly described by the Financial Administration as a digital postman. Under the VAT Act, the delivery service is used to send and deliver electronic invoices. Certified providers must support functions including formal invoice validation, reliable identification of senders and recipients, and protection of the authenticity and integrity of invoice data during transmission.

The Financial Administration explains that the structured invoice model is based on EN 16931-compatible formats. Its official FAQ states that invoices must allow automated processing and refers to formats such as UBL or CII XML, while the eFaktura portal also describes the use of the Peppol network and Peppol BIS.

Businesses do not have to wait until January 2027 to start testing the process. Voluntary participation is already possible. According to the Financial Administration, more than 5,000 companies and organizations had already selected their digital postman by the beginning of September, and some were already exchanging eInvoices in practice.

For retailers, the main implementation question is not whether every retail sale becomes an eInvoice. The more relevant task is to identify which transactions fall within the mandatory domestic E-Invoicing scope and to keep those processes separate from ordinary B2C fiscalization and eKasa receipt issuance.

Retailers that issue B2B invoices from stores, ERP systems, e-commerce platforms or central billing systems should review where the legally relevant invoice is created, how the customer’s status is identified and how invoice data will reach the selected delivery solution. POS, ERP and accounting software providers should likewise determine whether existing integrations can create or transfer the required structured data without confusing E-Invoicing with the separate retail fiscalization process.

From a retail compliance perspective, this separation is likely to be one of the more difficult implementation areas. A retailer may have a compliant eKasa process for recording a retail transaction while also needing a separate E-Invoicing process when the same commercial environment produces a transaction that falls within the mandatory invoice rules. The conferences provide businesses with an opportunity to clarify these process boundaries directly with the Financial Administration before the mandatory phase starts.

What should affected businesses prepare now?

Businesses should first establish whether they will be required to issue eInvoices, receive them, or perform both functions. They should then review their selected digital postman or other applicable delivery solution, assess the readiness of accounting, ERP, POS and e-commerce systems where invoice issuance is involved, and use the remaining preparation period to test data flows and clarify transaction-specific questions with their providers or the Financial Administration.

The official source for the article above is Act No. 385/2025 Coll.together with the VAT Act No. 222/2004 Coll. as effective from January 1, 2027 and Financial Administration’s September 1 conference announcement. Source

Mirko Bijeljanin, Junior Legal Consultant at Fiscal Solutions

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