eFaktúra in 2027: accounting rules stay, format and delivery will change

Finančná správa has clarified how mandatory electronic invoicing will work from 1 January 2027. The technical format and delivery method will change: an eFaktúra must use a prescribed structured format that accounting systems can process automatically, while a certified digital postman will deliver it and provide confirmation of receipt.

The basic accounting and VAT rules, including the handling of corrections and credit notes, will remain unchanged. VAT payers will have to issue, send and receive eFaktúra for domestic transactions covered by the law. Businesses that are not VAT payers will still need to be able to receive electronic invoices.

The new requirement does not automatically mean replacing accounting software. The tax authority advises businesses to ask their software provider whether the product will support the new format and connect to a digital postman. Web applications will be available to businesses that do not currently use accounting software, including free options for sole traders and small companies.

A company may select only one digital postman to receive invoices for a single tax identification number, although it may use more than one provider to send them. A director, statutory representative or authorised person such as an external accountant can make the selection through the Finančná správa portal. Guidance, a list of certified providers and further information are available through the tax authority and info-efaktura.sk.