Slovakia eFaktúra 2027: Financial Administration Clarifies How Businesses Should Prepare and Choose a Digital Postman

Slovakia is moving into the practical preparation phase for eFaktúra from 1 January 2027. Businesses are being urged to check accounting-system readiness, select a certified digital postman and test sending, receiving and archiving before the mandatory stage begins.

Slovakia’s Financial Administration is increasing its practical support for businesses preparing for eFaktúra from 1 January 2027. Official updates published on 22 and 24 September 2026 focus on the steps businesses should take before the new system becomes mandatory, particularly accounting-system readiness and the selection of a certified delivery service provider, referred to as a digital postman.

These updates do not introduce a new obligation. They provide official implementation guidance on the existing E-Invoicing framework and explain how businesses can prepare during the voluntary period in 2026. On 22 September, the Financial Administration reported that more than 1,600 businesses had selected a digital postman during the previous week. By 24 September, more than 10,000 taxpayers had already selected one.

From 1 January 2027, every domestic legal entity and every taxable person or entrepreneur must be ready to receive E-Invoices, regardless of whether it is a VAT payer. The exact obligations related to issuing E-Invoices depend on the entity’s position under the applicable VAT rules.

Accounting-system readiness should be checked first

For businesses using accounting, invoicing or other business software, the Financial Administration recommends contacting the software provider as the first practical step. Businesses should verify whether their existing solution will be ready for eFaktúra and whether it can connect to a digital postman.

The authority explains that the basic accounting workflow does not have to change. A company may continue creating and processing invoices in the software it already uses; the main change concerns how E-Invoices are sent and received. Integration with the selected delivery service is therefore one of the main implementation questions for businesses already using accounting or enterprise systems.

Sole traders, micro-enterprises and smaller companies without their own accounting system do not necessarily need to purchase a comprehensive solution. They may use a web application or digital mailbox instead. The Financial Administration also points to simple and free options available from digital postmen, banks and accounting-system providers.

The dedicated info-efaktura.sk portal provides an overview of electronic invoice boxes, accounting-software providers and business solutions. It also provides practical procedures and information intended to help different groups prepare for E-Invoicing.

Choosing a digital postman involves several steps

On 22 September, the Financial Administration reported 75 certified delivery service providers, with another 11 in the certification process. Businesses can compare providers according to invoice volumes, bookkeeping arrangements, integration possibilities, document archiving and access for external accountants.

The 24 September clarification explains that choosing a digital postman through the Financial Administration portal does not itself conclude a contract. The portal selection expresses interest in a provider and transfers the data required for verification. The selected provider then continues the contractual onboarding process with the business. If a contract is not concluded, another provider can be selected.

The choice does not have to be made by the company’s managing director. Another person authorized to represent the taxpayer before the Financial Administration may complete the process, including an accountant or external accounting office. The user must be registered on the portal and authorized to represent the relevant taxpayer.

The Financial Administration also clarified that one digital postman is sufficient for the entity’s receiving arrangement, while multiple providers may be used for sending where the business workflow requires it. Before concluding a contract, businesses should therefore check whether a provider supports receiving, sending or both.

Impact on retailers and business-system providers

For retailers and other companies that create invoices through accounting, ERP or business systems, preparation is primarily an integration and process task. The official guidance does not say that existing accounting software must be replaced. Instead, businesses should confirm whether the current solution can work with the selected digital postman and whether sending, receiving and archiving operate correctly.

For ERP, accounting and invoicing software providers, customers will need clear information on system readiness, the connection to certified delivery services and the configuration or onboarding steps that must be completed before January 2027.

From a compliance perspective, businesses should not treat portal selection as completed implementation. Choosing a provider is only one stage; contractual onboarding, system connection and practical testing still follow. The Financial Administration specifically recommends using the remaining months of 2026 to test the selected solution and its connection with accounting software before the applicable obligations begin.

What should businesses do before 1 January 2027?

Businesses should identify how they currently create and process invoices and confirm whether their accounting, invoicing or business software will support eFaktúra. They should compare certified digital postmen, considering integration, invoice volume, archiving, external-accountant access and whether the provider supports sending, receiving or both.

After choosing a provider through the Financial Administration portal, businesses should complete the contractual onboarding process and test the solution during the voluntary period. They may also use the Peppol Directory to check whether a business partner can already receive an E-Invoice. Slovak entities are identified in the network using the 0245:TIN identifier, while the technical delivery to the correct recipient is handled between digital postmen.

In our view, the main implementation risk is treating the selection of a digital postman as the end of preparation. The Financial Administration’s guidance shows that provider selection, contractual onboarding, software connection and practical testing are separate steps. Completing them during the voluntary period gives businesses time to identify integration or process issues before the applicable obligations begin on 1 January 2027.

The Financial Administration has also prepared a practical webinar on choosing a digital postman for 29 September 2026 at 14:00, while the regional conference series continues with Banská Bystrica on 30 September. Its eFaktúra resources include a practical manual, more than 150 frequently asked questions, certified-provider information and webinar recordings.

The principal legal basis is Act No. 385/2025 Coll of the Slovak Financial administration, Act No. 222-2004 Coll. ON VALUE ADDED TAX - Ministry of Finance of the Slovak republic of the ministry Finance. Source

Mirko Bijeljanin, Junior Legal Consultant at Fiscal Solutions

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