Published: 07 September 2026
Slovakia’s Financial Directorate updated its eFaktúra FAQ on August 26, 2026, providing new practical clarifications ahead of the mandatory domestic e-invoicing rollout on January 1, 2027.
Key updates include:
- Invoice issuance timing: An e-invoice must be sent or made available to the customer within the statutory 15-day period. Creating it in an accounting system is not sufficient.
- Recipients not registered in Peppol: The supplier fulfills its issuance obligation by submitting the invoice to its Accredited Service Provider within the deadline. If Peppol delivery is not possible, the same invoice may subsequently be shared by email.
- Factoring and VAT groups: The FAQ explains how factoring information may be included in invoices and confirms that internal transactions between members of the same VAT group are not subject to mandatory invoicing under the VAT Act.
- Self-billing: The guidance clarifies the reporting deadline applicable to invoices issued by customers under self-billing arrangements.
- VAT and VATEX codes: A new section maps Slovakia-specific VAT treatments to Peppol VAT Category Codes and VATEX codes. It emphasizes that the applicable code must reflect the legal VAT treatment and that a zero VAT amount does not automatically qualify as category Z.
Further details are available in the Financial Directorate’s updated FAQ.
