Slovakia’s Financial Administration has published updated guidance in October 2026 to support businesses preparing for the mandatory e-invoicing regime starting on 1 January 2027.
The latest publications include an updated Digital Postman Selection User Guide, released on 20 October 2026, and revised eFaktúra Frequently Asked Questions (FAQs), published on 23 October 2026.
These updates provide practical clarification on service provider selection, taxpayer authorization, invoice corrections and reporting obligations under Slovakia’s upcoming Peppol-based e-invoicing framework.
Updated Digital Postman Guide: Provider Selection and Authorization
On 20 October 2026, the Financial Administration published version 06 of the Digital Postman Selection User Guide (PFS – Používateľská príručka PDS).
The guide explains how taxpayers can select a certified delivery service provider, commonly referred to as a Digital Postman, through the Financial Administration’s official portal.
The process covers provider selection, taxpayer identification, submission of contact details and notifications sent to the selected provider.
The main addition to the updated guide is Section 5, covering Authorization and Representation.
This section provides step-by-step instructions on how users can obtain authorization to act on behalf of a taxpayer through the Financial Administration’s portal. It also explains how companies can establish representation arrangements, submit electronically signed applications and track their status.
These clarifications are particularly relevant to businesses preparing to appoint their Digital Postman, as the person completing the selection process must have the appropriate authorization to act on behalf of the company.
Importantly, selecting a provider through the portal does not itself establish a contractual relationship. The selected provider must subsequently contact the taxpayer to complete the necessary arrangements.
Updated eFaktúra FAQs: New Clarifications on Invoicing Obligations
The Financial Administration also updated its eFaktúra FAQs on 12 and 23 October 2026, introducing additional questions and clarifying practical scenarios related to Digital Postman onboarding, foreign businesses, invoice corrections and electronic invoice delivery.
Digital Postman Selection and Registration
The update clarifies the steps taxpayers should follow after selecting a Digital Postman through the official portal.
The selection is non-binding and does not replace the contractual arrangements required with the provider. The FAQs also explain how taxpayers can use different providers for sending and receiving invoices, change their existing provider and obtain the verification token required to complete registration.
Foreign Businesses and Slovak Branches
The FAQs also clarify whether the mandatory e-invoicing requirements apply to foreign businesses operating through branches in Slovakia.
Foreign businesses registered for VAT solely under Section 5 of the Slovak VAT Act are outside the transitional e-invoicing obligations applying from January 2027.
However, where a foreign business has a fixed establishment in Slovakia and is registered under the relevant domestic VAT provisions, the obligations may apply.
This distinction is particularly important for multinational businesses assessing their Slovak e-invoicing scope.
Invoice Corrections and Adjustments
The 23 October update clarifies that documents issued to adjust the VAT taxable amount in relation to uncollectible receivables under Section 25a of the Slovak VAT Act are not subject to mandatory e-invoicing, as they are not considered invoices under Section 71(2). This specific exclusion should be distinguished from ordinary credit notes issued for commercial adjustments.
The authority also addresses situations where a customer informs a supplier, after an invoice has already been issued, that an electronic invoice was required.
In such cases, the Financial Administration recommends cancelling the original invoice and issuing a new compliant electronic invoice, while retaining evidence of the customer’s subsequent notification.
Peppol Delivery and Self-Billing
The revised FAQs clarify how suppliers should proceed when a recipient is not registered or reachable through the Peppol network.
From January 2027, where the recipient fails to fulfil its obligation to receive electronic invoices and remains unresponsive, the supplier’s sending obligation is considered fulfilled after attempting delivery through the designated delivery service, even if the transmission results in an error.
Proposed Changes to e-Reporting Obligations
Another significant clarification concerns the VAT Act amendment currently under consideration, which is expected to be adopted in November 2026.
According to the updated FAQs, the proposed amendments would introduce the following changes:
- Tax data reporting: Reporting obligations would apply to the supplier’s service provider (C2) for standard invoices and the buyer’s service provider (C3) for self-billing transactions.
- Corrections of 2026 invoices: Corrective invoices relating to invoices issued in 2026 could be issued electronically or using the same method as the original invoice.
- Specific rental activities: A targeted exception from the electronic invoice reception obligation is proposed for certain non-VAT-registered taxpayers engaged in VAT-exempt property rentals.
These changes remain subject to legislative approval and should not yet be considered final requirements.
What Should Businesses Do Before January 2027?
With the mandatory implementation date approaching, businesses should review their readiness for Slovakia’s eFaktúra framework.
The latest guidance highlights the importance of verifying authorized portal users, completing Digital Postman onboarding arrangements and ensuring that ERP and invoicing systems can support the required structured invoice exchange.
Businesses should also review their invoicing scenarios, including self-billing, corrective invoices and cross-border activities, while monitoring the pending VAT Act amendments for any further changes to reporting responsibilities.
Prepare for Slovakia e-Invoicing with RTC Suite
As a certified delivery service provider under Slovakia’s eFaktúra framework, RTC Suite supports businesses in preparing for compliant electronic invoice exchange through the Peppol network.
RTC Suite helps organizations integrate e-invoicing and tax reporting processes with their existing ERP environments, supporting a more efficient transition to Slovakia’s upcoming requirements.
Contact RTC Suite to learn how we can support your business with Slovakia’s mandatory e-invoicing implementation.
