Slovakia Updates E-Invoicing Guidance Ahead of 2027 Mandate

Published 19 Oct 2026
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Slovakia’s Financial Administration (Finančná správa SR) has released an updated eFaktúra FAQ document, refining its guidance on the country’s mandatory electronic invoicing regime before that regime takes effect. The update, published as part of the agency’s ongoing eFaktúra guidance series and last revised on October 16, 2026, sits ahead of the mandatory start date of January 1, 2027, when structured e-invoicing becomes compulsory for domestic business-to-business supplies under Act No. 385/2025 Z. z., which amends the VAT Act (Act No. 222/2004 Z. z.).

Timeline

January 1, 2026: The first set of provisions of Act No. 385/2025 Z. z. takes effect, and the Financial Administration’s register of certified delivery service providers opens.
May 2026: Voluntary use of e-invoicing became available to businesses that want to adopt it ahead of the mandate.
January 1, 2027: E-invoicing becomes mandatory for domestic supplies between VAT payers.
July 1, 2030: A further phase takes effect, under which the VAT control statement is abolished, since the relevant data will by then be reported automatically through the e-invoicing system.

Scope and Exemptions

The updated FAQ confirms who must issue and receive electronic invoices:

All VAT payers must issue structured e-invoices for domestic supplies from January 1, 2027.
Every legal entity and taxable person – including non-VAT payers such as sole traders, freelancers, and landlords – must be able to receive e-invoices, even though non-VAT payers are not required to issue them.
Exempt supplies of goods and services are not subject to mandatory e-invoicing, but many of them (e.g., exports, intra-Community supply of goods) still require a standard invoice in paper or PDF format.
Simplified invoices for amounts of EUR 100 or less and standard eKasa cash-register receipts are excluded from the e-invoicing obligation. For eKasa receipts up to EUR 400, no e-invoice is required. Above that threshold, a domestic business-to-business supply must be accompanied by an e-invoice from January 1, 2027, with the eKasa receipt recorded.
The Slovak Information Service and Military Intelligence, as well as supplies involving classified information, are excluded from the regime.
Transactions between members of a VAT group are not subject to VAT and therefore require no e-invoice, though members may still choose to exchange documents voluntarily through Peppol using VAT category code “O” (“Not subject to VAT”), under which rule BR-O-02 prohibits showing either party’s VAT identification number.

Choosing and Switching an Accredited Service Provider

The guidance clarifies the mechanics of selecting a certified delivery service provider – referred to administratively as a “digital postman” – through the Financial Administration’s dedicated selection portal at vpds.financnasprava.sk:

A taxable person may register only one provider for receiving invoices. That registration is made through the Financial Administration portal and recorded in the Service Metadata Publisher (SMP) directory.
Multiple providers may be contracted for sending invoices, each authenticated separately.
Selecting a provider through the portal only records an expression of interest; it does not replace signing a service contract with that provider. Without a signed contract, the business is not registered with the SMP and remains free to choose a different provider.
A sending provider may require a verification token, which the taxpayer obtains by selecting that provider on the portal.
If a Slovak VAT identification number (prefix “0245”) has been registered with a provider in error or without the taxpayer’s knowledge, the taxpayer should request that the provider cancel the registration.
Using the portal to select or change a provider on behalf of a company requires separate portal authorization beyond ordinary user registration.
Estimated provider costs run approximately EUR 5 to 12 per month.

The 15-Day Issuance Deadline

The 15-day deadline for issuing and delivering e-invoices, running from the date of supply or receipt of payment, remains unchanged and also applies to corrective invoices (legal basis: § 85o(6) of the VAT Act).

The guidance stresses that drafting an invoice inside an internal ERP system is not the same as issuing it. The invoice must be submitted to the recipient through the delivery service within the statutory window, and the invoice’s stated issue date must match its actual sending date – sending cannot be backdated or delayed against an earlier-dated invoice.

If a recipient cannot be reached through the delivery service, the sender’s obligation is considered fulfilled once the invoice has been sent via that service. Where a recipient notifies the issuer only later that an e-invoice was in fact required, the 15 days are counted from that notification.

VAT Category Code Update

As part of the refreshed guidance, the Financial Administration updated the VAT category coding used for disbursements (pass-through items), moving this category from code “O” to code “E”.

Corrective Invoices

Two approaches to correcting an already-issued e-invoice are confirmed:

Issuing a credit note against the original invoice, followed by a new, corrected invoice; or
Issuing a corrected invoice that complies with Peppol BIS Billing 3.0 requirements and references the original invoice in field BT-25 (Invoice Document Reference).

Errors discovered after an invoice has been successfully sent must be corrected through a credit note or a new invoice rather than by altering the original. Corrective invoices affecting the tax base are subject to the same 15-day issuance rule as original invoices. There is no mechanism to reject an invoice within Peppol itself; a recipient disputing an invoice must contact the issuer directly, and the law imposes no formal duty to send a rejection notice.

Penalties

Non-compliance can result in fines of up to EUR 10,000, rising to EUR 100,000 for repeated breaches. No fine applies where an obvious error is corrected immediately or where a failure is proven to be attributable to the service provider rather than the taxpayer.

Other Clarifications

The updated FAQ also addresses several operational points:

The tax identification number (DIČ), in the format “0245:DIČ”, is the primary identifier for receiving e-invoices; an entity holding only a company identification number (IČO) must register for income tax to obtain one, a process that typically takes around 30 days.
E-invoices must be archived in XML format for ten years after the end of the relevant year.
Peppol document units must use UN/ECE Recommendation 20/21 codes (for example, “MAW” for megawatt).
The Financial Administration acts as Slovakia’s Peppol Authority (contact: efaktura@financnasprava.sk), with the SMP directory holding participant registration data.
Foreign-currency amounts are converted to euro using the European Central Bank’s reference rate (or the National Bank of Slovakia’s rate where the ECB does not publish one) as of the day before the tax liability arises, or a customs-law rate where the tax office has been notified in writing in advance; VAT amounts are rounded to the nearest cent.

There’s more you should know about e-invoicing in Slovakia – learn more about the new and upcoming regulations.