In brief

• From 1 January 2027, electronic invoices will be mandatory to receive for companies, state bodies and entrepreneurs in Slovakia, including non-VAT payers.
• Taxpayers must choose a certified provider, the so-called digitálny poštár, and the tax office has sent them information about this.
• According to the office, 10,000 new entities activated the service in the last week, and the office advises not to wait with the choice until December.

What is changing

From 1 January 2027, the obligation to receive electronic invoices in Slovakia will cover domestic companies, state bodies and entrepreneurs, including persons not registered as VAT payers (Viac ako milión daňovníkov dostáva dôležitú správu | tnlive.sk – tnlive.sk) (Daňovníci pozor: Pripravte sa na novinku, ktorá začne platiť 1. januára – Aktuality.sk). Sole traders must prepare to receive invoices in the new system.

What is digitálny poštár

The Slovak tax office (Finančná správa) has sent over a million taxpayers, to their electronic mailboxes, information about eFaktúra and the choice of a so-called digitálny poštár. This is a certified provider that ensures secure sending and receiving of electronic invoices. The taxpayer chooses it independently from a list of certified companies.

How to choose a provider

First, you need to check whether your accounting program is compatible with the chosen solution and compare offers on the portal info-efaktura.sk. The provider in the office's system at vpds.financnasprava.sk is selected by the entrepreneur or an authorized person. Finally, you need to sign a contract with the provider, check that the system works, and grant permissions to the accountant.

Why not wait

According to the office, 10,000 new entities activated the service in the last week. The office encourages not to leave this until December, because then there may not be enough time. The office's president, Jozef Kiss, announced further information and training support for companies transitioning to the new system.