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Dear clients,
from 1 January 2027 a new electronic invoicing system – e-invoice (eFaktúra) – will be launched in Slovakia.
Even though you are not a VAT payer, this change will partly affect you.
An e-invoice will not be a classic PDF invoice sent by e-mail. It will be an invoice in a structured electronic format, delivered electronically between companies via the Peppol network.
What matters most for you is that, as a non-VAT payer, you do not have a general obligation to issue e-invoices, but you must be ready to receive e-invoices.
1. ISSUED INVOICES
As a non-VAT payer, you can continue to issue and send your invoices as before, even after 1 January 2027.
This means that the general obligation to issue domestic invoices through the e-invoicing system and the Peppol network does not apply to you.
So if you currently issue invoices in your invoicing or accounting software, you can continue to use it.
Likewise, you do not have to change the way you issue invoices just because you use, for example, a simpler invoicing system. You can continue to issue invoices in Excel or by hand, for example, as long as they contain all legal requirements.
2. RECEIVED INVOICES
This is where the change comes in.
If a Slovak supplier who is a VAT payer issues you an invoice that is subject to the e-invoicing obligation from 1 January 2027, you will receive it electronically via the Peppol network.
To receive e-invoices, a company must have a digital postman (certified delivery provider) set up.
A company can have only one digital postman for receiving e-invoices.
It is therefore important that you do not activate a digital postman for receiving invoices without consulting us.
For Agentúra Tempo clients, we want to set up invoice receipt so that received e-invoices reach us as easily as possible via Doklado.sk directly for accounting processing.
In practice, it should work like this:
supplier → e-invoice via Peppol → Doklado.sk → Agentúra Tempo
The advantage is that you will no longer have to forward invoices manually by e-mail or upload them to Doklado.sk.
Foreign invoices
Invoices from foreign suppliers do not yet have to be received through the Slovak e-invoicing system from 1 January 2027.
You can therefore continue to receive them as before, for example by e-mail in PDF format, and then upload or send them to Doklado.sk as you do today.
Cash receipts
The new e-invoicing system does not change how cash receipts and till receipts work.
You will continue to hand them over to us in the same way as before, for example via Doklado.sk.
What is a digital postman?
A digital postman is a service that ensures e-invoices are received via the Peppol network.
Put simply, it works as an electronic “mailbox” for receiving e-invoices between companies.
For our clients, we want to handle this through Doklado.sk, which we already use for handing over accounting documents.
The aim is for e-invoices to reach us automatically once delivered, without the need to forward them manually.
What do you need to do now?
At this point we recommend:
- Do not activate a digital postman for receiving e-invoices yet without consulting us.
A company can have only one digital postman for receiving e-invoices, so it is important to set it up so that received invoices also reach us for accounting processing as easily as possible.
- If you already use Doklado.sk, you do not need to change the way you hand over documents for now.
Our goal is that, from 2027, received e-invoices will reach Doklado.sk automatically.
- You will continue to hand over foreign invoices and cash receipts as before.
What happens next?
Over the coming months, we will work with the suppliers of the individual systems to set up the best way for e-invoicing to work for our clients.
Our goal is for the new system to mean as little administration for you as possible and for received invoices to reach us for processing as automatically as possible via Doklado.sk.
We will inform you in good time about the specific procedure, setting up the digital postman and the necessary steps.
If you have any questions, please do not hesitate to contact us.