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Slovak business digitalization and logistics updates

Updated 3 times since CLSTR started tracking revisions of this situation.

What changed

2026-09-27 09:49 UTC → 2026-10-14 09:38 UTC · added removed

Slovak businesses are preparing for the implementation of mandatory electronic invoicing, which is scheduled to begin on January 1, 2027. More than 5,000 companies have already started the transition process. Under the new regulations, VAT payers are required to issue, send, and receive electronic invoices for domestic transactions involving other businesses or public administration. While non-VAT payers are not mandated to issue these invoices, they must possess the capability to receive them. Companies may utilize various technical methods, such as integrating the process into existing accounting software or using standalone applications from certified digital delivery service providers. As the deadline approaches, it has been clarified that traditional PDF invoices will no longer suffice for many B2B transactions. Instead, invoices must be in a structured XML format following European standards to allow for automatic processing by accounting systems. These documents will be exchanged via the Peppol network and certified delivery service providers, referred to as ‘digital postmen’. While Recent updates clarify that the mandate primarily affects VAT payers will also extend to the non-profit sector. Starting January 1, 2027, electronic invoicing (eFaktúry) will be mandatory for specific domestic transactions, all legal entities and taxable persons—including freelancers civic associations, foundations, and self-employed individuals—must non-governmental non-profit organizations (NGOs). These entities must be prepared to receive e-invoices. The Financial Administration will gradually roll out the system throughout 2026, though businesses have the option to join the electronic invoicing process voluntarily before the official mandate. By late September 2026, more than 10,000 taxpayers have already selected a ‘digital postman’ e-invoices from the certified providers listed on the Financial Administration portal. This selection can be managed by company executives or authorized representatives, such as accountants, provided they domestic taxable persons and domestic legal entities that are registered on the portal. When choosing a provider, businesses not VAT payers. While NGOs that are advised not VAT payers are not required to evaluate invoice volume, accounting methods, system integration capabilities, issue e-invoices, they must ensure they can receive them. Organizations are encouraged to use 2026 for voluntary implementation, which includes verifying DIČ registration and archiving options. In a separate development regarding logistics, Slovenská pošta has launched a mobile application testing access to streamline parcel management. the Financial Administration portal.

Versions

  1. 2026-10-14 09:38 UTC Slovak business digitalization and logistics updates
  2. 2026-09-27 09:49 UTC Slovak business digitalization and logistics updates
  3. 2026-09-24 10:30 UTC Slovak business digitalization and logistics updates
  4. 2026-08-27 11:49 UTC Slovak business digitalization and logistics updates

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