Starting 1 January 2027, Slovakia will implement mandatory e-invoicing for all VAT payers, requiring a full transition to electronic invoices sent through the state Financial Administration (FS) system. Smaller businesses will be able to use the free Virtual Invoice application. The system aims to simplify invoicing, reduce errors, and lower costs, automatically adding a mandatory identifier to each invoice after verification.
Even entrepreneurs who are not VAT payers will be required to accept e-invoices in order to claim VAT.
One of the biggest benefits for businesses will be the so-called “digital postman.” Stanislav Pavlovič from the Financial Administration explains: “The digital postman will use certified software and ensure guaranteed delivery,” said Stanislav Pavlovič.
The digital postman is also expected to be more cost-effective than traditional postal delivery, which is currently the only reliably guaranteed method of sending invoices. Entrepreneurs will pay between 5 and 20 cents per e-invoice, compared with around €1.50 for an invoice sent by post.
Small business owners could particularly benefit from the new system. “Smaller sole proprietors or limited liability companies will no longer need to deliver boxes of documents to their accountant each quarter for processing. Their accountant will be able to access and receive these invoices directly, bringing a significant level of automation,” said Peter Steinhuebel from Slovensko.digital.
Electronic invoice data also benefits the state. Lukáš Kosno, an IT expert from the portal Živé.sk, notes: “If we have extensive data—for example, on the purchase of building materials like bricks—and the same bricks are invoiced elsewhere at a higher price, the state would see an inflated input VAT claim. This could raise suspicions of overvalued invoices.”
As a result, entrepreneurs can expect closer state oversight, leaving less room for errors or VAT manipulations.
Source: Rádiožurnál, Slovak Radio
