Slovakia E-Invoicing 2027: Accounting Rules Stay the Same, but Invoice Delivery Changes

Slovakia’s Financial Administration has confirmed that mandatory electronic invoicing from January 1, 2027, will not change basic accounting or VAT procedures. Businesses must instead prepare for structured invoices and delivery through certified digital postmen.

Slovakia’s Financial Administration clarified on October 19, 2026, that the country’s mandatory electronic invoicing (eFaktúra) system, beginning January 1, 2027, will change how invoices are formatted and exchanged, not the basic rules for accounting or value added tax (VAT). This is implementation guidance, not a new accounting reform.

Companies should focus on the ability to create, send and receive structured electronic invoices without assuming that ordinary VAT calculations, invoice corrections or accounting records must be redesigned.

According to the Financial Administration, established procedures for preparing invoices, correcting invoices and issuing credit notes will remain in place. The statutory deadlines for issuing invoices will also remain unchanged. Businesses will continue to apply the existing VAT and accounting rules when recording their transactions.

The authority also confirms that the current requirements for registering and retaining accounting documents are preserved. In other words, moving an invoice into a new electronic delivery channel does not itself introduce a different accounting treatment for the underlying sale.

Companies will still need to ensure that their invoicing software can produce and process the required structured electronic documents and that the correct delivery service is in place.

From January 1, 2027, VAT payers must issue, send and receive electronic invoices for domestic transactions falling within the legal scope of the mandate. Businesses that are not VAT registered must arrange to receive electronic invoices, even though the press release does not impose the same general issuing obligation on them.

An electronic invoice is more than a conventional PDF document sent by email. It must use a prescribed structured electronic format, allowing business software to read information automatically rather than requiring staff to re-enter invoice details manually. This is intended to make processing more consistent and reduce errors associated with manual data entry.

The change concerns invoices covered by the electronic invoicing mandate. It should not be interpreted as a requirement to turn every ordinary retail receipt into an electronic invoice. Businesses operating point-of-sale (POS) systems should distinguish their existing Fiscal Receipt process from the separate process used when a qualifying business transaction requires an invoice.

For example, a retailer selling goods to a business customer may need to pass the invoice information from its sales system to an invoicing or accounting application. Whether that process is already supported depends on the retailer’s software arrangement and the type of document issued.

Electronic invoices will be exchanged through certified delivery service providers, commonly described by the Financial Administration as “digital postmen.” The provider delivers the invoice securely to the intended recipient and supplies delivery confirmation.

This removes the need for a sender to identify which software its customer uses or work out a separate technical delivery method for each business partner.

The Financial Administration specifies a distinction between receiving and sending arrangements: a company may select only one digital postman to receive electronic invoices for a particular VAT identification number, but it may use several providers to send them.

A managing director, statutory representative or authorized representative, such as an external accountant, may select the receiving provider through the Financial Administration’s portal.

The authority emphasizes that businesses do not automatically need to replace their accounting software. The recommended first step is to ask the existing supplier whether the product will support structured electronic invoices and connect to a digital postman.

For larger retail businesses, this may involve reviewing how invoicing functions interact with POS, enterprise resource planning (ERP) and accounting systems. They should check how invoice data reaches the sending service and how accounting staff access incoming invoices.

Small businesses that do not currently use accounting software may instead use simple web applications for preparing, sending and receiving electronic invoices. The Financial Administration notes that free options are available to sole traders and smaller businesses.

In our assessment, a common implementation risk is treating this clarification as permission to delay technical preparation. The accounting rules may stay intact, but a business still needs a working receiving channel and, where applicable, an issuing process by January 2027. Retailers should also avoid assuming that their POS fiscalization workflow and their electronic invoicing workflow are interchangeable.

What should affected businesses do now?

Businesses should confirm whether they fall under the issuing obligation, the receiving obligation or both, and then check their software provider’s readiness. They should also select an appropriate digital postman, determine who will manage incoming documents, and test how corrections and credit notes will move through their established invoicing processes.

These are recommendations, not new requirements to replace POS systems or accounting software.

The principal source is the Financial Administration’s press release: Finančná správa objasňuje: účtovné pravidlá sa pri eFaktúre meniť nebudú. The Financial Administration provides preparation materials at: Electronic invoicing in Slovakia from 2027 – e-invoice, Peppol, digital postman. Source Source 

Mirko Bijeljanin, Junior Legal Consultant at Fiscal Solutions

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