{"id":18634,"date":"2026-10-23T17:38:18","date_gmt":"2026-10-23T14:38:18","guid":{"rendered":"https:\/\/docnova.ai\/?p=18634"},"modified":"2026-10-23T19:02:14","modified_gmt":"2026-10-23T16:02:14","slug":"slovaquie-guide-des-comptables-efaktura-2027","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/slovakia-efaktura-accountants-guidance-2027\/","title":{"rendered":"Slovaquie : l'administration financi\u00e8re aide les comptables \u00e0 pr\u00e9parer l'eFakt\u00fara"},"content":{"rendered":"<style>.kb-row-layout-id18634_ae2040-bc > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id18634_ae2040-bc > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id18634_ae2040-bc > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-sm, 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.kt-inside-inner-col > figure.wp-block-image, .kadence-column18634_51c225-40 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column18634_51c225-40 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}@media all and (max-width: 767px){.kadence-column18634_51c225-40 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;justify-content:flex-start;justify-content:flex-start;}.kadence-column18634_51c225-40 > .kt-inside-inner-col > *, .kadence-column18634_51c225-40 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column18634_51c225-40 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column18634_51c225-40 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column18634_51c225-40 kb-section-dir-horizontal\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-image.kb-image18634_0f73f9-7b:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.kb-image18634_0f73f9-7b.kb-image-is-ratio-size, .kb-image18634_0f73f9-7b .kb-image-is-ratio-size{max-width:100px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image18634_0f73f9-7b.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image18634_0f73f9-7b .kb-image-is-ratio-size{align-self:unset;}.kb-image18634_0f73f9-7b{max-width:100px;}.image-is-svg.kb-image18634_0f73f9-7b{-webkit-flex:0 1 100%;flex:0 1 100%;}.image-is-svg.kb-image18634_0f73f9-7b img{width:100%;}.kb-image18634_0f73f9-7b .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image18634_0f73f9-7b size-full\"><img data-recalc-dims=\"1\" width=\"256\" height=\"192\" data-attachment-id=\"10527\" data-permalink=\"https:\/\/docnova.ai\/fr\/slovakia-efaktura-reform-vida\/slovakia_magnified_flag_with_blue_globe_256\/\" data-orig-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/slovakia_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" data-orig-size=\"256,192\" data-comments-opened=\"1\" data-image-title=\"slovakia\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/slovakia_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" decoding=\"async\"  loading=\"lazy\" src=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/slovakia_magnified_flag_with_blue_globe_256.png?resize=256%2C192&#038;ssl=1\" alt=\"slovakia\" class=\"kb-img wp-image-10527\" srcset=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/slovakia_magnified_flag_with_blue_globe_256.png?w=256&amp;ssl=1 256w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/slovakia_magnified_flag_with_blue_globe_256.png?resize=16%2C12&amp;ssl=1 16w\" sizes=\"auto, (max-width: 256px) 100vw, 256px\" \/><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading18634_807904-49, .wp-block-kadence-advancedheading.kt-adv-heading18634_807904-49[data-kb-block=\"kb-adv-heading18634_807904-49\"]{text-align:left;font-size:25px;line-height:1.2;font-style:normal;color:var(--global-palette3, #1A202C);}.wp-block-kadence-advancedheading.kt-adv-heading18634_807904-49 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading18634_807904-49[data-kb-block=\"kb-adv-heading18634_807904-49\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading18634_807904-49 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading18634_807904-49[data-kb-block=\"kb-adv-heading18634_807904-49\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading18634_807904-49, .wp-block-kadence-advancedheading.kt-adv-heading18634_807904-49[data-kb-block=\"kb-adv-heading18634_807904-49\"]{text-align:center!important;}}<\/style>\n<h1 class=\"kt-adv-heading18634_807904-49 wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading18634_807904-49\"><strong>Slovakia: Financial Administration Guides Accountants on Preparing for eFakt\u00fara<\/strong><\/h1>\n<\/div><\/div>\n\n<\/div><\/div>\n<p class=\"wp-block-paragraph\">With mandatory e-invoicing starting on <strong>1 January 2027<\/strong>, the Slovak Financial Administration has published guidance for external accountants who handle invoices for several clients. When the setup is right, companies will no longer need to print invoices, send them by email, or hand them over on paper.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Key points for accountants preparing for Slovakia\u2019s eFakt\u00fara:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Access for several clients:<\/strong> Each company will have its own certified delivery service provider (\u201cdigital postman\u201d). A company can give its external accountant access to its mailbox. Depending on the solution, the accountant can then work with several companies from one environment, with different access rights for each.<\/li>\n<li><strong>Authorisation:<\/strong> An accountant who performs actions for a client on the Financial Administration portal, such as choosing the digital postman, needs the proper authorisation to represent that client.<\/li>\n<li><strong>Responsibility stays with the supplier:<\/strong> An accountant can still issue and send invoices for a client. The supplier, however, remains responsible for correct data and on-time issuance.<\/li>\n<li><strong>Human review is still needed:<\/strong> Electronic delivery alone does not mean an invoice is automatically booked. Checking content, delivery of goods and services, and cost allocation still has to be done.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The authority recommends that accountants and clients use the time before <strong>1 January 2027<\/strong> to check their software, agree on roles and access rights, and test their chosen solution.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Source: <a href=\"https:\/\/www.financnasprava.sk\/sk\/pre-media\/novinky\/archiv-noviniek\/detail-novinky\/_efaktura-zjednodusi-ts\/bc\" target=\"_blank\" rel=\"noopener\">Slovak Financial Administration \u2014 full announcement<\/a>.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For implementation support, explore <a href=\"https:\/\/sapeinvoice.com\/\" target=\"_blank\" rel=\"noopener\">SAP e-invoicing integration<\/a> for connected invoice workflows.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le guide eFakt\u00fara de la Slovaquie explique l\u2019acc\u00e8s des clients, l\u2019autorisation des comptables, la responsabilit\u00e9 des fournisseurs et la pr\u00e9paration \u00e0 l\u2019\u00e9mission obligatoire d\u2019\u00e9tats financiers \u00e9lectroniques en 2027.<\/p>","protected":false},"author":263848013,"featured_media":10761,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","content-type":"","_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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