Slovakia to mandate electronic invoicing for NGOs in 2027

Starting January 1, 2027, electronic invoicing (eFaktúry) will become mandatory for civic associations, foundations, and non-governmental non-profit organizations (NGOs) in Slovakia. These entities must be prepared to receive e-invoices from domestic taxable persons and domestic legal entities that are not VAT payers.

Invoices will be delivered through certified digital postmen within the Peppol network, which ensures secure delivery, identity verification of both sender and recipient, and proper routing using the Tax Identification Number (DIČ). While NGOs must be able to receive these documents, those that are not VAT payers are not required to issue e-invoices themselves.

Organizations are encouraged to use 2026 for voluntary implementation. Recommended preparation steps include verifying DIČ registration, setting up user accounts on the Financial Administration portal, testing access, and selecting appropriate accounting software or digital postman solutions. Organizations using external accounting services are advised to define responsibilities clearly, ensuring the NGO maintains primary access to the invoice archive.