E-invoicing for small businesses and limited companies — a practical transition plan
A typical small business has three things to sort out for e-invoicing: that the invoices it issues comply with the law, that incoming documents arrive automatically, and that all of it reaches the accountant. All three can be solved with a single service, and without replacing your accounting software.
What a small business must do from 1 January 2027
- VAT payer: issue domestic B2B and B2G invoices as structured e-invoices (XML compliant with EN 16931) and deliver them through a certified e-invoicing provider.
- Every limited company, non-VAT payers included: be able to receive e-invoices.
- The data from the invoices you issue is reported to the Slovak Financial Administration when the invoice is issued, and from the invoices you receive within 5 days — a certified provider does it automatically.
- Invoices for advance payments received are subject to e-invoicing; a summary invoice may cover at most one calendar month.
You do not have to change your accountant or your software
The most common fear in a small business is that e-invoicing means a new accounting system. It does not. You move invoicing to a certified e-invoicing provider (or connect your existing system through its API) and the documents keep flowing to your accountant exactly as they do now — as an export into Pohoda, KROS Omega, Money S3 or MRP, or written directly by the Connector. eFaktúra supports all four systems, including the transfer of the posting details.
Note
Ask the vendor of your accounting system whether it will be able to issue e-invoices on its own. If it will not, or only late in the day, a certified e-invoicing provider with an export into your bookkeeping is the fastest route — and it works today.
A one-week transition plan
- Day 1: open a company account with a certified provider and have yourself registered for receiving (Peppol ID 0245:DIČ).
- Day 2: import your contacts and verify your partners' Tax IDs and VAT IDs (eFaktúra fills them in automatically from the public registers through eFirma).
- Day 3: issue a test e-invoice to a partner on the network; check the delivery and the data on the document.
- Day 4: set up the export into your accountant's software and send them a test batch.
- Day 5: set the processes — who issues, who approves incoming documents, notifications and access for colleagues.
Costs
The Slovak Financial Administration estimates the usual cost of a provider application at €5–12 per month. In eFaktúra receiving is free permanently, sending is free throughout 2026 (a promotional scheme on every plan), and from 2027 each plan comes with a monthly allowance of sends — a small business fits into the Free or the Pro plan.
Frequently asked questions
No. A certified e-invoicing provider covers the invoicing, and the documents keep flowing into your bookkeeping as an export (Pohoda, KROS Omega, Money S3, MRP) or written directly by the Connector.
A proforma (a request for payment) is not sent through the system. Once the payment arrives, however, you are required to issue an invoice for the payment received — and that one is electronic. eFaktúra issues the settlement invoice automatically once the advance has been paid.
Through team access with roles — issuing, approving incoming documents, and mobile approvals for the managing director. In eFaktúra these are part of the paid plans.
During 2026 — the transition period lets you test everything free of charge, and from 1 January 2027 you simply carry on with a routine that already works.
Sources
Sort out your e-invoicing today
Electronic invoicing becomes mandatory in 2027. Find out how to prepare and whether it applies to you.