While Slovakia is preparing for the introduction of mandatory domestic B2B e-invoicing on January 1, 2027, several recent legislative amendments moved forward, and the Slovak Financial Administration continues to clarify the practical requirements through its eFaktúra guidance, updated several times in October.
Further step towards simplifying e-invoicing and reporting obligations
While final adoption remains pending, Bill No. 1454 [↗︎], which proposes removing buyer-side e-reporting obligations and introducing a transitional penalty-relief period, passed a further stage in the Slovak legislative process on October 6, 2026.
The bill is now undergoing committee review, with committee reports due by 13 and 16 November 2026. Given its progress to date, businesses should closely monitor the bill and begin preparing for the proposed requirements, while recognising that the final text may still change.
Official guidance: clarifications on eFaktúra
On October 12, 2026, the Slovak Financial Administration published an updated version of its eFaktúra FAQ [↗︎], clarifying several practical requirements ahead of the January 1, 2027 deadline.
- Slovak establishments of foreign companies (part I, question 85): The updated FAQ clarifies that foreign companies VAT-registered in Slovakia, but not established, are excluded from e-invoicing obligations during the transitional period (January 1, 2027 to June 30, 2030).
- Simplified invoices and the €400 threshold (part I, question 66): The revised answer clarifies that eKasa receipts (receipts issued through Slovakia’s eKasa online cash-register system) for amounts of €400 or less, including VAT, are exempt from mandatory e-invoicing as they qualify as simplified invoices.
This exclusion also concerns documents issued by automated fuel dispensers, provided that payment is done electronically and does not exceed €400. - Selection of certified e-invoicing providers (part I, question 84): The updated FAQ clarifies the steps for selecting a “Digital Postman” [↗︎], from submitting the selection through the tax portal to completing the contractual process and finalising registration with the provider.
Updated Peppol validation rules
On 14 October 2026, the Slovak Financial Administration updated its national Peppol validation rules to version 1.12. These rules apply to structured e-invoices and credit notes exchanged through the Peppol BIS Billing 3.0 network.
Businesses should take the updated rules into account to ensure that e-invoices are validated and transmitted correctly ahead of the 1 January 2027 mandate. To support implementation, the Slovak authorities have published an Excel guide outlining the Slovak legal requirements for Peppol BIS Billing 3.0 (version 1.12) [↗︎].
Accounting and e-invoicing developments
In October, the Slovak Financial Administration also issued further guidance on the accounting implications of eFaktúra and its practical implementation by businesses and accountants:
- It clarified the accounting implications of eFaktúra [↗︎], confirming that the reform changes invoice transmission and processing without altering existing accounting rules.
- It explained how eFaktúra can simplify accountants’ work [↗︎], highlighting that external accountants can access clients’ e-invoices directly and process invoice data automatically, subject to appropriate access permissions and software integration.
