Slovakia Sets Out Practical E-Invoicing Guidance Ahead of 2027 Mandate
On 23 October, Slovakia’s Financial Administration published practical advice for businesses and external accountants preparing for eFaktúra from 1 January 2027.
It recommends that businesses and their accountants agree how invoices will be accessed and processed, check software connections, and decide who will review, approve, pay and account for incoming e-invoices.
The authority also advises checking whether accounting software can connect to a certified delivery service provider, known in Slovakia as a “digital postman”, and whether accountants have the authorisation they need to act for their clients.
What accountants and their clients should agree on now:
- whether the accounting software used supports eInvoice, connection with digital postman and work with multiple companies,
- whether the authorized person (accountant) has the necessary authorization to represent the client on the financial administration portal,
- how the external accountant will gain access to individual client invoices and what permissions he will have,
- how documents will be automatically loaded, displayed, bulk processed and archived,
- who will check, approve, pay and bill the received eInvoices,
- how the delivery of goods or services will be verified and other information necessary for correct accounting will be provided.
Slovakia has also seen an increase in Peppol Participants this month
Source: peppol-id.eu
Source: Finance Administration
This content is intended to share insights and practical considerations based on industry experience. It does not constitute legal, regulatory, or financial advice. Regulatory requirements vary by jurisdiction and circumstance, so any compliance-related matters should be reviewed and validated with your own professional advisors.
