Slovakia proposes latest adjustments and an extended grace period

Slovakia’s mandatory B2B e-invoicing mandate will enter into force on January 1^st, 2027, and the Slovak Financial Administration have released further legislative and practical guidance as businesses move into the final implementation phase.

Clarifications ahead of the deadline

With the deadline rapidly approaching, the Slovak authorities indicated on September 24th, 2026 [↗︎] that only a little more than 10,000 taxpayers had selected a certified Delivery Service Provider (“Digital Postman”).

In order to help facilitate adoption, the authorities used this annoucement to provide clarifications on the following elements:

• Urgency to select a Digital Postman and who must select one from January 1^st, 2027;
• Main criteria for selecting a provider;
• Difference between selecting a provider on the tax portal and concluding a contract;
• Persons authorised to select a provider on behalf of a taxpayer;
• Number of providers allowed for receiving and issuing e-Invoices;
• Conditions and process for changing providers;
• Use of the Peppol Directory to verify whether a customer can receive e-Invoices; and
• Voluntary implementation and testing before January 1st, 2027.

A new Bill under review

On August 27^th, 2026, the Slovak Government submitted to Parliament a new Bill amending Act No. 222/2004 on VAT [↗︎], which notably introduces changes to the upcoming e-invoicing and digital reporting framework.

The Bill is currently going through the parliamentary process and completed its first reading in September 2026.

Grace period extension proposed

One of the most significant measures is the introduction of a six-month penalty-free transitional period from January 1^st to June 30^th, 2027. This expands on the three-month grace period previously considered by the authorities, and aims to give companies more time to become fully compliant.

The proposed grace period does not postpone the January 1^st, 2027 mandate. In practice, as observed in several other countries introducing mandatory e-invoicing, the first months following go-live are expected to operate as a form of “live pilot”, during which businesses would not be sanctioned for certain failures relating to e-invoicing.

Possible removal of the buyer-side e-reporting obligation

While the May 2026 consultation draft provided for a temporary deferral of the e-reporting obligation for domestic invoice recipients, the Bill now proposes to remove this requirement altogether. Buyers would therefore no longer be required to report data relating to e-invoices received.

The digital reporting requirement would nevertheless remain applicable on the supplier side.

Further practical guidance on the eFaktúra portal

Alongside the legislative developments, the Slovak Financial Administration has continued to update and expand the practical and technical guidance available on its dedicated eFaktúra portal [↗︎] ahead of January 1^st, 2027, notably:

• Additional practical implementation guidance and manuals;
• Update of the Slovak Peppol BIS specifications to version 1.11;
• More than 150 FAQs and information on certified Digital Postmen; and
• Updated lists of certified Delivery Service Providers and providers undergoing accreditation.

The portal provides comprehensive information on the upcoming e-invoicing framework, including the applicable scope and timeline, the use of the Peppol network, the role of certified Delivery Service Providers (“Digital Postmen”), and practical guidance for businesses, software providers and public administrations.

The eFaktúra portal also centralises the practical and technical documentation supporting the implementation. The main documents and resources available notably include:

• List of certified Delivery Service Providers (“Digital Postmen”),
• List of Delivery Service Providers currently undergoing the accreditation process,
• Practical guidance for selecting a Digital Postman,
• Practical implementation manuals and FAQs,
• e-Invoicing solution architecture and Tax Data Document specifications,
• Accreditation and testing documentation for Delivery Service Providers, and
• Slovak Peppol BIS specifications and validation rules.