How companies and external accountants can prepare for eFaktúra

Finančná správa has issued guidance for companies that outsource their bookkeeping. From 1 January 2027, eFaktúra can remove the need to print invoices, email files or hand over paper folders, provided that the company and its accountant configure the electronic document flow in advance.

Each company will select its own digital postman for receiving eFaktúra. An external accountant may be granted access to that electronic environment, while suitable software can automatically import documents for multiple clients, switch between companies, process data in bulk and maintain an archive. The exact arrangement depends on whether the company issues invoices itself or asks the accountant to prepare them.

The authority recommends agreeing responsibilities in advance. A company may, for example, retain control over approving and paying incoming invoices while the accountant processes and books them. Document access and permissions should be set for each user. If an accountant is to perform actions on the Finančná správa portal, including selecting a digital postman for a client, the accountant must have the appropriate authorisation to represent that client.

Automated eFaktúra delivery does not replace professional review. The contents, accuracy, accounting period and cost allocation of each document must still be assessed. The accountant will also need confirmation that goods were received or that a service was delivered as agreed. If a third party creates an invoice on a supplier’s behalf, responsibility for accurate data and timely issuance remains with the supplier.

Before 2027, Finančná správa recommends asking the software provider about eFaktúra support, integration with the digital postman, multi-company access, bulk processing and archiving. Instructions and the list of certified digital postmen are available on the authority’s portal and at info-efaktura.sk. Further questions may be directed to the Finančná správa call centre on 048/4317 222.