Slovakia: Financial Administration Guides Accountants on Preparing for eFaktúra

With mandatory e-invoicing starting on 1 January 2027, 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.

Key points for accountants preparing for Slovakia’s eFaktúra:

• Access for several clients: Each company will have its own certified delivery service provider (“digital postman”). 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.
• Authorisation: 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.
• Responsibility stays with the supplier: An accountant can still issue and send invoices for a client. The supplier, however, remains responsible for correct data and on-time issuance.
• Human review is still needed: 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.

The authority recommends that accountants and clients use the time before 1 January 2027 to check their software, agree on roles and access rights, and test their chosen solution.

Source: Slovak Financial Administration — full announcement.

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