Slovakia Issues Practical Guidance Ahead of 2027 E-Invoicing Mandate
Slovakia’s Finančná správa (Financial Administration) published guidance on October 23, 2026, to help businesses and their external accountants prepare for the mandatory eFaktúra electronic invoicing system, which takes effect on January 1, 2027.
Recommended Preparation Steps
The guidance recommends that businesses and their external accountants:
- Agree in advance how invoices will be accessed and processed.
- Decide who will review, approve, pay, and account for incoming e-invoices.
- Confirm how the delivery of goods or services will be verified, and what other information is needed for correct accounting.
- Check whether their accounting software supports e-invoicing, connects to a certified delivery provider (the “digital postman” ), and can handle multiple companies.
- Confirm how documents will be loaded automatically, displayed, processed in bulk, and archived.
Accountant Authorization
An external accountant who selects a digital postal service provider or otherwise acts on a client’s behalf on the Financial Administration’s portal needs proper authorization to represent that client. An accountant can access several companies’ mailboxes from a single environment, switching between them with different access rights for each, while the client retains control over approvals and payments.
Limits of the System
The Financial Administration notes that eFaktúra does not automate bookkeeping. Businesses must still verify invoice content and accuracy, timing, cost allocation, and whether the underlying goods or services were actually received. The supplier remains responsible for issuing correct and timely invoices even when a third party, such as an external accountant, prepares them on their behalf.
There’s more you should know about e-invoicing in Slovakia – learn more about the new and upcoming regulations.
