e-Invoicing from 1st January 2027: what businesses need to prepare by the end of 2026
There are only a few months left until 1 January 2027, and eInvoice has already moved from the “someday it will come” category to the “it’s time to choose a solution” category. During 2026, the Financial Administration launched preparatory services, enabled the selection of a digital mailbox provider, and in August announced a series of September conferences for businesses, sole traders, and accountants.
The most important thing to understand is that an eInvoice is not an ordinary PDF sent by email. It consists of structured data that can be automatically sent, received, and processed in an accounting system. If an invoice is currently exported to PDF and sent to the customer, in 2027 this will not be the same as a legally compliant eInvoice for transactions covered by the new regime.
What is set to change from 1st January 2027
The Financial Administration is preparing mandatory electronic invoicing from 1st January 2027. For domestic transactions, Slovak VAT payers will be required to issue electronic invoices to domestic taxable persons and legal entities in cases specified by law. Every legal entity and taxable natural person will have to be able to receive eInvoices – including non‑VAT payers such as limited liability companies, sole traders, or liberal professions. According to current information, consumer B2C invoicing does not fall under this regime.
In practical preparation, it is important to distinguish between the obligation to issue an invoice and the obligation to be able to receive an eInvoice. Even an entity that does not issue many invoices may need to arrange the receipt of documents from its suppliers.
PDF is not an eInvoice
The Financial Administration FAQ from August 2026 explains the difference simply: a PDF is an image-based document, while an eInvoice is a structured XML file that can be processed automatically in an accounting system. The goal is to eliminate manual data re-entry and reduce errors.
For a company, this means that when choosing a solution, it is not enough to ask “can my software save an invoice as a PDF?”. It is necessary to ask whether it will support the required structured format and integration with the delivery mechanism.
IMPORTANT: The biggest mistake of 2026 would be to assume that eInvoice is just a new name for an invoice sent by email.
Who is the digital postman
The Financial Administration uses the term digital postman for a certified delivery service provider through whom eInvoices will be sent and received. Providers use the Peppol network. Since June 2026, the Financial Administration has allowed entrepreneurs to choose a specific provider from a list of certified solutions.
This is also important for companies that outsource their accounting. It is necessary to clarify who will choose the postman, who will have access, where the invoice will be stored after receipt, and how it will reach the external accountant. A technical service without a clear process can create a new place where documents get lost.
What to do from August to December 2026
1. Map how invoices are currently issued and received
How many invoices are issued per month? In which software? How many supplier invoices arrive by e-mail and how many through other portals? Who approves them? Without this map it is impossible to choose the right solution.
2. Ask the provider of the accounting or invoicing software
Find out whether support for eInvoicing, structured formats and integration with a certified delivery provider is being prepared. Also ask about pricing, migration, archiving and user permissions.
3. Choose a digital mail carrier
Compare solutions based on integration, invoice volume, support, archiving and costs. The cheapest mailbox may not be the best if the accountant has to download every document and manually upload it into another system.
4. Set roles and access rights
Define who can issue an eInvoice, who approves it, who can see received documents, and who handles errors. When working with an external accounting firm, it is important to clearly agree where the client’s responsibility ends and where the accountant’s processing begins.
5. Test the process already in 2026
The Financial Administration allows voluntary participation already during 2026. A test on a small sample of invoices will reveal more than ten internal meetings: whether access rights, matching, approvals, and archiving all work properly.
September: the Financial Administration announces a series of conferences
On 12th August 2026, the Financial Administration announced seven professional conferences on eInvoicing to be held in September. The first is scheduled for 7th September in Gbeľany near Žilina, with others to follow in Trenčín, Prešov, Košice, Piešťany, Nitra and Banská Bystrica. For those handling eInvoicing for a company, this can be a practical opportunity to obtain up-to-date answers before the system goes fully live.
What the goal should be: less manual work, not another inbox
E-invoicing makes economic sense only if the structured data flows from issuance through delivery all the way into the accounting system without unnecessary retyping. If a new inbox is added where someone just downloads files and manually retypes them, a part of the process is technically fulfilled, but its main benefit is not being used.
For a smaller company, it is therefore recommended to evaluate the solution based on the entire workflow: issuance → sending → receipt → approval → posting → archiving. The fewer manual handovers, the lower the risk of a lost document and incorrect transcription.
What is worth agreeing on with an external accountant
Switching to eInvoicing is a good moment to tidy up responsibilities as well. Agree on who checks the incoming inbox, at what point documents are considered handed over to the accountant, who handles rejected or incorrect invoices, and who is responsible for archiving. If there is an invoice approval process in the company, set it up so that the accountant receives the document only after approval – or so that the system clearly shows its status.
At the same time, verify whether the external accountant will work directly with the eInvoice data or needs an export. A good technical transition does not create a new manual step. On the contrary, it should eliminate sending PDF attachments, retyping data, and matching “by eye”.
What not to do yet
Do not choose a solution based only on the marketing phrase “we are ready for eInvoicing”. Ask for a specific workflow and a demonstration of import/export. Do not buy an extensive system just because it is new – for a small company, a simple solution with good integration may be more suitable. And above all, do not postpone the decision until the last days of December: migrating access rights, training, and testing all need enough time.
How we can help with this
Before we start, we can manage single-entry or double-entry bookkeeping with electronic document submission and ongoing processing. When switching to eInvoicing, it will be crucial to align the invoicing tool, delivery method, and the way documents are imported into the accounting system. The goal is for the new system to simplify cooperation, not to add another administrative step.
Questions and Answers | FAQ
1. Je PDF faktúra eFaktúra?
No. The Financial Administration distinguishes between a regular image-based PDF document and a structured eInvoice in a machine-processable format.
2. Čo je digitálny poštár?
Certified delivery service provider that ensures the sending and receiving of eInvoices, including the use of the Peppol network.
3. Mám sa pripravovať už v roku 2026?
Yes. As early as 2026, the Financial Administration enabled the selection of a digital postman and voluntary participation; the aim is to test the process before 1 January 2027.
4. Čo je externé vedenie účtovníctva?
This service involves having the accounting agenda handled by an external partner. The client thus gains professional processing without the need for an in-house accountant.
5. Môžem prejsť k vám od inej účtovníčky alebo firmy?
Yes. We will help with a smooth transition, taking over all materials, and setting up a new system of cooperation.
6. Môžem mať jednoduché účtovníctvo aj online?
Yes. We can also process documents and supporting materials electronically, which simplifies cooperation regardless of location.
7. Ako často dostanem spätnú väzbu alebo výstupy?
According to the agreement and the scope of the service. Usually on an ongoing basis throughout the year and always in a way that provides a clear overview of the agenda.
8. Čo sa stane po odoslaní nezáväznej objednávky?
After sending the non-binding order, all necessary information and instructions will be sent by e-mail. Depending on the nature of the request, a phone call may also be made to go through everything together. Once all the necessary details are received, all documents will be prepared and sent by e-mail along with instructions.
Non-binding order
Fill in all the required details and a response will be sent as soon as possible.
Take your time to test until the end of 2026.
January 2027 should be the date when the prepared process is launched, not the date when you first start finding out what a digital postman is.
Need advice?
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