Mandatory e-invoicing (e-faktúra) from 1 January 2027

AWhat changed

Act No. 385/2025 Coll., amending the VAT Act (zákon o DPH), requires VAT payers (platitelia DPH) to issue a structured electronic invoice for domestic supplies to other businesses and to public bodies, and to deliver it through a certified delivery service provider — the so-called “digital postman” (digitálny poštár). The invoice data are also reported to the Financial Administration (finančná správa).

CWho it affects

VAT payers that supply goods and services to other businesses or to public bodies in Slovakia.

Businesses that are not VAT payers (including sole traders and the liberal professions): according to the Financial Administration, they must be able to receive an e-invoice if a participating supplier sends them one.

Accountants and invoicing software vendors.

DWhat to do

Check whether your invoicing or accounting software supports e-invoices and a connection to a digital postman.

Choose a certified delivery service provider from the list on the Financial Administration portal (eFaktúra section).

If you issue invoices, plan for the 15-day deadline for issuing an e-invoice (Section 85o(6)) and for reporting the data when the invoice is issued.

If you are not a VAT payer, get ready to receive e-invoices from your suppliers.

Explanation

An e-invoice is not a PDF sent by e-mail. It is a machine-readable data file following the European standard, which travels between the sender’s and the recipient’s “digital postmen”. The provider also passes selected invoice data to the Financial Administration.

The Act provides exceptions, for example for simplified invoices (goods or services up to €100 including VAT, an eKasa receipt up to €400) and for certain exempt supplies. Failure to report data can be fined up to €10,000, or up to €100,000 for repeated breaches; however, the Act does not require a fine for an obvious error corrected without undue delay, or for a proven outage at the provider.

The Financial Administration opened the choice of digital postman on 3 June 2026. According to available information, the Financial Directorate estimated the monthly cost of simple solutions at roughly €5–12; actual prices are set by the providers.