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Dear clients,
from 1 January 2027, VAT payers face a significant change in the way invoices are issued and received.
A mandatory e-invoicing system will be launched in Slovakia.
An e-invoice will not be a classic PDF invoice sent by e-mail. It will be an invoice in a structured electronic format (XML), delivered electronically between companies via the Peppol network.
At the same time, the relevant e-invoice data will be automatically reported to the Financial Administration.
For a better overview, it is important to distinguish between issued and received invoices and between domestic and foreign invoices.
1. ISSUED INVOICES / SENT INVOICES
Domestic invoices
If, as a VAT payer, you issue an invoice to a Slovak entrepreneur or legal entity, from 1 January 2027 you will as a rule issue and send it as an e-invoice via the Peppol network.
When it is sent, the invoice data will also be automatically sent to the Financial Administration.
Simply e-mailing a PDF invoice will no longer be sufficient in these cases.
You will continue to issue invoices in your invoicing or accounting software, for example OMEGA, SuperFaktúra or another system that supports e-invoicing.
You can use several digital postmen (certified delivery providers) to send e-invoices. So you do not have to use the same postman for issued and received invoices.
Foreign invoices
If you issue an invoice to a foreign customer, the Slovak e-invoicing obligation does not yet apply to it from 1 January 2027.
You can continue to issue and send such an invoice as before, for example as a PDF by e-mail.
2. RECEIVED INVOICES / INCOMING INVOICES
Domestic invoices
From 1 January 2027, you will receive invoices from Slovak suppliers that are subject to the e-invoicing obligation electronically via the Peppol network.
A company can have only one digital postman set up 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.
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.
WHAT IS A DIGITAL POSTMAN?
A digital postman is a service that connects your invoicing or accounting software to the Peppol network.
Put simply, the digital postman makes sure that the e-invoice is correctly delivered electronically from the supplier to the customer.
It is important to note that the rules differ for receiving and sending:
• for receiving e-invoices a company can have only one digital postman,
• for sending e-invoices a company can use several digital postmen.
In practice, for example:
Received invoices → Doklado.sk
Issued invoices → OMEGA / SuperFaktúra / another invoicing system
WHAT DO YOU NEED TO DO NOW?
At this point we recommend:
1. Check which software you use to issue invoices.
If you currently issue invoices manually, for example in Excel, Word or just as a PDF, you will need to switch to invoicing or accounting software that supports e-invoicing and sending via the Peppol network.
For domestic invoices subject to the e-invoicing obligation from 1 January 2027, it will no longer be sufficient to create the invoice manually and e-mail it to the customer.
2. Check whether your current invoicing software will support e-invoicing from 1 January 2027.
This applies mainly to clients who use less well-known, older or custom invoicing systems.
3. 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.
4. If you use a less well-known or custom invoicing system, let us know.
This will allow us to check in time whether it is ready for e-invoicing.
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 you to continue issuing invoices in the software you are used to, while received invoices reach us for processing as automatically as possible via Doklado.sk.