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How the eFaktúra system works for businesses
Slovakia’s Financial Administration announced on 21 August 2026 that the communication infrastructure supporting the country’s new eFaktúra system is complete and fully functional. The announcement provides businesses with additional implementation certainty ahead of the mandatory e-invoicing and associated data-reporting requirements scheduled for 1 January 2027 for legally specified domestic transactions.
Timeline: When Slovakia's eFaktúra mandate takes effect
The framework for electronic invoicing is progressing toward implementation, with relevant service providers preparing for accreditation and businesses getting ready for the transition. Mandatory e-invoicing and associated reporting for the relevant domestic transactions remains scheduled for 1 January 2027, while the applicable cross-border ViDA digital-reporting regime is expected to follow from 1 July 2030.
What the infrastructure confirmation means for compliance
The confirmed infrastructure establishes the technical communication model that will support Slovakia’s eFaktúra regime. Businesses will exchange electronic invoices through certified delivery providers, known as digitálni poštári, which use the Peppol network to securely route invoices between trading partners. Slovakia’s eFaktúra system also uses the Peppol BIS format, supporting standardized and interoperable invoice exchange.
The Tax Authority will process the information and return an acknowledgement. This means that the statutory digital-reporting process is embedded within the electronic invoice exchange rather than requiring businesses to perform a separate reporting submission.
How to prepare for the January 2027 deadline
For businesses affected by the 1 January 2027 mandate, the announcement marks an important readiness milestone. Companies should now assess their e-invoicing processes, determine how they will connect through a certified delivery provider, and prepare their systems for compliant invoice exchange and the associated automated transmission of tax data.
