Background
Slovakia’s Financial Administration (FRSR) published an updated and significantly expanded FAQ on electronic invoicing (eFaktúra) in August 2026.
The update arrives ahead of the mandatory domestic e-invoicing deadline of 1 January 2027, under which taxpayers must issue and receive invoices for domestic B2B and B2G transactions in a structured electronic format via the Peppol delivery network.
Date of Issuance Clarified
An electronic invoice is considered issued on the date it is handed to the delivery service, not the date it is created in an accounting or ERP system. To comply with the 15-calendar-day statutory deadline, businesses must ensure the invoice is transmitted to their service provider within that window.
Peppol Delivery Failure and Secondary Delivery
Where the Peppol network cannot deliver an invoice because the recipient has not registered a service provider, the supplier’s obligation is nonetheless fulfilled at the point of transmission. The supplier may then resend the same invoice by email — without issuing a new document — provided the recipient consents. The recipient’s right to claim input VAT deduction is not automatically lost in this scenario, provided all other conditions under the VAT Act.
Self-Billing
Self-billing remains permitted under the same conditions as existing law. The buyer issues the invoice in the supplier’s name and transmits it via its own service provider to the supplier’s service provider, which handles reporting to the Financial Administration.
What This Means for Businesses
With less than four months to the mandatory start date, the expanded FAQ represents the most complete official guidance to date on how the Slovak e-invoicing regime will operate in practice. Businesses should use the remaining voluntary window to test their Peppol connectivity and review how their specific transaction types should be handled.
For future updates on Slovakia and similar developments in other countries, follow our Regulatory Analysis page.
