From 1 January 2027, Slovakia is changing how certain business invoices are issued and delivered. The new eFaktúra system will require most Slovakia-based businesses to be able to receive structured electronic invoices, even if they are not VAT payers. VAT payers will also have to issue and send them for specified domestic transactions.

For a small company or sole trader, the immediate task is usually straightforward: check your VAT status, choose an appropriate digital postman (digitálny poštár), complete the provider’s onboarding process and test that invoices can reach you. You do not necessarily need a new accounting package.

Quick answer: A Slovak s.r.o. or živnostník that is not a VAT payer generally needs a way to receive eFaktúry from relevant Slovak suppliers from 2027, but does not become obliged to issue eFaktúry merely because the new system starts. A Slovak VAT payer faces both receiving and, for specified domestic supplies, issuing obligations.

What changes on 1 January 2027?

An eFaktúra is not simply a PDF emailed to a customer. It is an invoice containing structured, machine-readable data, using the prescribed electronic format (based on Peppol BIS / XML) so compatible systems can process it automatically.

Slovakia’s model uses certified delivery-service providers, commonly called digital postmen (digitálni poštári). They exchange eFaktúry across the Peppol network. Businesses can access the service through supported accounting software or a provider’s web or mobile application.

The 2027 phase primarily concerns domestic business-to-business (B2B) and business-to-government (B2G) invoicing. It does not make Peppol invoices compulsory for ordinary private consumers (B2C). The wider cross-border phase is scheduled for 1 July 2030.

The legal framework comes from amendments to Slovakia’s VAT Act (Act No. 222/2004 Coll.), notably Act No. 385/2025 Coll. and the transitional rules in Section 85o. The Financial Administration has also published a practical implementation manual and regularly updated FAQs.

Who must receive eFaktúry—and who must issue them?

The key distinction is receiving versus issuing, not business size. The rules are not limited to small and medium-sized enterprises.

Business or recipient Must be ready to receive relevant domestic eFaktúry from 2027? Must issue them for relevant domestic supplies?
Slovak s.r.o. registered as a VAT payer Yes Yes, where the VAT Act requires it
Slovak s.r.o. not registered as a VAT payer Yes No, merely by virtue of the 2027 reform
Slovak sole trader (živnostník) who is a VAT payer Yes Yes, where the VAT Act requires it
Slovak sole trader who is not a VAT payer Yes No, merely by virtue of the 2027 reform
Non-taxable legal entity, such as an association Yes, where it is a covered domestic recipient Generally not, unless a separate issuing rule applies
Individual buying solely as a private consumer No Not applicable

Other taxable persons, including many freelancers and self-employed professionals, are also within the receiving requirement. The tax authority specifically says that a sole trader who currently receives no supplier invoices should still prepare to receive them.

Important for §7 and §7a registrations: Having an IČ DPH under Section 7 or 7a does not, by itself, make you a full Slovak VAT payer for domestic invoicing. The Financial Administration’s FAQ explains that such a registrant is not required to issue domestic eFaktúry solely on that basis. The receiving obligation still matters. If your VAT position is unusual, confirm it with your accountant.

The new rules have specific exceptions, including certain VAT-exempt supplies and simplified invoices. Do not assume every receipt or every transaction automatically becomes an eFaktúra.

For landlords, the Financial Administration’s 10 November 2026 FAQ also describes a proposed, not yet final, exemption for certain private, VAT-exempt property rentals. Check the final legislation before relying on that exception.

What exactly is a digital postman?

A digital postman is a certified delivery-service provider (certifikovaný poskytovateľ doručovacej služby, or PDS) that enables the secure delivery and receipt of structured invoices.

It is not the same as your company’s government mailbox on slovensko.sk, your ordinary email inbox or a basic PDF-invoicing tool.

You may deal directly with a certified provider or through an intermediary, such as an accounting-software company that uses a certified provider behind the scenes.

In the latter case, check which company actually delivers the invoices, who contracts with you and who is responsible for support and data protection.

For one Slovak tax identification number (DIČ), a business can register one provider for receiving eFaktúry. It may use more than one provider to send invoices if necessary.

For most small businesses, one suitable provider that covers their actual needs is enough.

How to choose and activate a digital postman

The Financial Administration’s official provider-selection application is the starting point.

Do not confuse selecting a provider on the portal with having an active service contract.

  1. Check your DIČ and business details. The DIČ is the key tax identifier used for invoice delivery. Do not confuse it with the company registration number (IČO) or VAT identification number (IČ DPH).
  2. Ask your accounting or invoicing software supplier what it supports. Your existing software may already integrate with a certified provider. If so, replacing it may be unnecessary.
  3. Compare providers and intermediaries. Use the certified-provider list and selection tool linked from the official eFaktúra portal. Choose a service that supports receiving, at a minimum, and issuing where your business needs it.
  4. Select the provider through the official application. Sign in to the Financial Administration portal, choose the correct taxpayer profile, check the contact details and authorise their transfer to the selected provider.
  5. Complete the provider’s contract and onboarding. The portal selection is an expression of interest and a secure handover of details, not a signed contract. The chosen provider will arrange the remaining steps with you. If no contract is completed, you can select a different provider.
  6. Test the workflow before 2027. Check that your company can receive a valid invoice, view its contents, retrieve its XML file and any readable version, and pass it to the correct bookkeeper or accountant. VAT payers should also test issuing and delivery confirmations.

Who can select the provider? The owner or statutory representative may do so.

An authorised accountant or other representative can also make the selection if they have the necessary authority and Financial Administration portal access for that taxpayer.

Authority to use the portal does not automatically mean authority to sign the commercial service contract; check the scope of the power of attorney.

For the precise portal workflow, consult the Financial Administration’s official selection announcement.

How much does a digital postman cost?

There is no single compulsory state subscription price. Providers set their own prices. The tax authority says solutions may be free or paid, including monthly or annual packages and per-invoice pricing.

A free offer may have limits or expire after an introductory period.

Before signing, ask:

  • Does the advertised price cover receiving, sending and creating invoices—or only one of these?
  • Are charges based on documents received as well as sent? What are the monthly or annual limits and overage rates?
  • Does the service work with the software and external accountant you already use? Are additional users charged separately?
  • Are archive storage, exports, technical support or setup fees included?
  • Does the agreement auto-renew, and what happens to pricing after a promotional period?
  • Can you export your full invoice history and leave without unexpected cancellation fees?

A sole trader receiving only a few invoices may not need a complex automated system.

A simple browser-based inbox may be sufficient, provided it is connected to a certified delivery service and meets the business’s obligations.

The Financial Administration’s November 2026 provider-selection guide is a useful contract checklist.

How will everyday invoicing work?

Example A — a non-VAT sole trader. You run a consultancy in Slovakia and are not a full VAT payer. You can generally continue issuing your outgoing invoices under the existing rules.

But if a Slovak VAT-registered supplier sends you a covered eFaktúra for business software or services, you must be able to receive it through your digital postman.

Example B — a VAT-registered s.r.o. Your Slovak company invoices another Slovak business for a taxable service covered by the new rules.

Your system creates the structured eFaktúra and the delivery provider sends it to the customer’s designated receiving provider. You retain the invoice and evidence of its transmission as part of your records.

Example C — an overseas customer. A Slovak business invoices a company abroad.

The mandatory 2027 domestic eFaktúra phase is not a blanket requirement to send that foreign customer an invoice through the Slovak digital-postman system.

Existing cross-border VAT and invoicing rules still need to be followed. The broader cross-border reform is planned for July 2030.

Example D — a customer asks for a PDF by email. An emailed PDF does not, by itself, meet a requirement to create a structured eFaktúra.

The VAT Act allows another delivery method in certain circumstances with the recipient’s consent, but that is not a general exemption from creating the correct invoice or from being able to receive eFaktúry through a provider.

The Financial Administration says the underlying rules for VAT, invoice corrections and accounting do not change simply because eFaktúra starts.

The usual 15-day domestic invoice-issuance deadline continues during the 2027–2030 transition, subject to the ordinary legal exceptions.

Invoices for which the issuance obligation arose in 2026 do not become 2027 eFaktúry merely because payment is received in 2027.

What about archives, VAT reports and penalties?

Delivery is not the same as long-term archiving. A digital postman may deliver invoices without providing a compliant long-term archive.

Confirm how your invoices, XML files and delivery records will remain accessible, exportable and protected. Follow the retention rules applicable to your business and records; do not assume your provider stores everything for the legally required period.

The reform also introduces digital reporting arrangements, but businesses should not assume that VAT returns, control statements or recapitulative statements disappear on 1 January 2027.

The Financial Administration’s November 2026 FAQs point to 1 July 2030 for the later reporting changes. Detailed reporting procedures and legislation should be checked again before implementation.

Failing to meet an applicable receiving, issuing or reporting requirement may expose a taxpayer to penalties under the VAT Act and Tax Code.

The consequences depend on the breach; there is no single fixed “digital postman fine” that applies to every business.

The tax authority specifically warns that a supplier is not responsible for solving a recipient’s failure to arrange an invoice-receiving service.

Checklist: what to do before 1 January 2027

  • Confirm whether your business is a full VAT payer, a §7/§7a registrant, or a non-VAT payer.
  • Verify the business’s DIČ and Financial Administration portal access.
  • Ask your accounting-software supplier whether eFaktúra/Peppol support is included.
  • Review the official list of certified providers.
  • Compare contracts, total costs, invoice limits, archive access and exit terms.
  • Select the provider through the tax portal and complete its separate onboarding/contract.
  • Agree who checks incoming invoices and who authorises payments and accounting entries.
  • Test receiving; if you must issue eFaktúry, test creating, sending and delivery receipts too.
  • Put an export and archiving procedure in place.

Frequently asked questions

Do I need a digital postman if my s.r.o. is not VAT-registered?

Generally, yes—for receiving relevant domestic eFaktúry. Not being a VAT payer does not remove the obligation to be able to receive them. It does not, by itself, make you an eFaktúra issuer.

I am a sole trader registered only under §7a. Must I issue eFaktúry?

Not solely because of the §7a registration. The tax authority confirms that §7/§7a registration does not make you a domestic VAT payer under §§4, 4b or 4c. You should still arrange a means to receive covered invoices.

Can my accountant arrange the provider for me?

Yes, if properly authorised. The accountant needs the correct authority and tax-portal access to select on your behalf.

Signing a provider contract may require additional express authorisation. See LovinSK’s guide to tax-adviser powers of attorney.

Is a free digital postman sufficient?

Potentially. Check that it provides certified invoice receiving, supports the volumes and features you need, and does not become unexpectedly chargeable.

A free PDF-generator with no certified delivery connection is not the same thing.

Is my slovensko.sk electronic mailbox enough?

No. The general government e-mailbox serves a different purpose. You need an eFaktúra-capable delivery arrangement through a certified provider or supported integration.

Do I need to replace my existing accounting software?

Not necessarily. Ask your supplier whether the existing product will support Peppol BIS eFaktúra and connect to a certified delivery provider. Small businesses can also use a separate provider application.

Official sources (checked 12 November 2026):

Related LovinSK guides:

Final thoughts

The most common mistake would be to assume that eFaktúra matters only to VAT payers. For 2027, many small businesses that do not issue structured electronic invoices must still be ready to receive them.

Start with your VAT status and existing software, then choose a certified delivery arrangement, complete the contract and test it before the start date.

The cheapest service is not necessarily the best fit if it lacks reliable notifications, accountant access or a usable exit process.

Disclaimer: This guide is general information based on Slovak legislation and official Financial Administration guidance available on 12 November 2026. It is not personalised legal, tax or accounting advice. The Financial Administration’s 10 November FAQ refers to additional proposed legislative changes; proposed exceptions should not be treated as enacted law. Check the current law and your individual circumstances with a qualified professional.