Slovakia’s Financial Administration (FRSR) has published an updated version of its FAQ on the country’s upcoming e-invoicing mandate. The update introduces 29 new Q&As — 8 directed at taxpayers and 21 at ERP vendors and service providers — with no modifications to existing answers. The revised FAQ represents the most comprehensive official guidance issued to date on the scope and technical requirements of Slovakia’s e-invoicing framework.
Key clarifications for businesses include a definitive scope summary identifying which taxpayers must issue and receive e-invoices, confirmation that XML archiving is mandatory for taxpayers with no corresponding retention obligation on service providers, and an acknowledgment that the DRR reporting obligation for consent-based alternative delivery channels remains unresolved pending further discussion with the Ministry of Finance. Notably, the FAQ confirms that §5-registered persons are not obliged to receive e-invoices via service providers during the 2027–2030 phase-in period, and affirms that alternative delivery channels are permissible where recipient consent is obtained — a significant clarification for businesses exploring non-Peppol delivery options.
Technical and Service Provider Updates
For ERP vendors and service providers, the updated FAQ formalises several operational requirements. A 3-working-day deadline now applies to SMP deregistration when switching service providers, and document type 384 (corrective invoice) is confirmed for inclusion in the autumn 2026 Peppol BIS release.
Next Steps
Businesses and service providers preparing for Slovakia’s e-invoicing mandate should review the updated FAQ in full, paying particular attention to the scope clarifications in Section I and the SP-operational requirements in Section II. The status of alternative delivery channel mechanics remains an open item pending Ministry of Finance guidance, and further updates are expected as the 2027 implementation date approaches.
Want to understand more about e-invoicing requirements in Slovakia and how they will impact your business? Read our Sovos e-invoicing in Slovakia dedicated webpage.
For future updates on Slovakia and similar developments in other countries, follow our Regulatory Analysis page.
