Slovakia mandates digital postmen for e-invoicing by 2027

Starting January 1, 2027, all legal entities and taxable persons in Slovakia must be prepared to send and receive electronic invoices. This requirement applies to all businesses and taxable persons regardless of whether they are VAT payers.

To facilitate this, entities must select a ‘digital postman’ from a list of certified delivery service providers published on the Financial Administration portal. More than 10,000 taxpayers have already selected a provider. The selection process can be handled by a company executive or another authorized person, such as an accountant or an external accounting firm, provided they are registered and authorized on the Financial Administration portal.

When choosing a provider, businesses are advised to consider the volume of invoices, accounting methods, integration capabilities with existing business systems, and document archiving options.