How to prepare for e-invoicing in 2027 — a practical checklist

The seven-step checklist

1. Work out your obligation. From 1 January 2027 a VAT payer must both issue and receive e-invoices; a non-VAT payer and every legal entity must at least be able to receive them. The interactive checker on the E-invoicing 2027 page will tell you where you stand.
2. Choose a certified e-invoicing provider (a “digital postman”). The official register is kept by the Financial Administration at vpds.financnasprava.sk. Compare the price per invoice sent, free receiving, the link to your accounting software, and whether the service is already running today.
3. Register on the Peppol network. Your provider will enter you in the SMP under your Peppol ID (0245:DIČ) — from that moment you are reachable for e-invoices.
4. Test both sending and receiving. Send a test invoice with a trading partner or in a sandbox. Check that the document arrives, carries the right data and that you can process it.
5. Connect your accounting system. Documents have to flow from the provider through to your accountant — via an export (Pohoda, KROS Omega, Money S3, MRP), an API or a direct write. Check the return flow of payments too.
6. Review your code lists and master data. E-invoicing rests on accurate details: your partners' Tax IDs and VAT IDs, VAT rates, units of measure. A missing counterparty Tax ID means you cannot send them an e-invoice at all.
7. Train your people and set the processes. Who issues invoices, who approves incoming ones, what happens when a document is rejected — make sure the team knows before 1 January 2027, not after it.

What people most often forget

• Receiving. Businesses focus on issuing, but the obligation to be able to receive applies to non-VAT payers too. Receiving has to be registered in the SMP — one provider per company.
• Advance payments. An invoice for a payment received falls under e-invoicing just like an ordinary invoice.
• Summary invoices. From 2027 they may cover at most one calendar month; rent is invoiced separately for each recurring service.
• Physical archiving is not enough — invoices are kept in their original electronic format under the rules of the VAT Act.
• Paper exemptions. For the Slovak Information Service, Military Intelligence and classified supplies, an e-invoice must not be issued.

What it will cost

The Financial Administration expects a simple “digital postman” application to cost no more than the EU average — €5 to €12 per month. In reality you can start for less: in eFaktúra, receiving e-invoices is free permanently, and throughout 2026 sending is free on every plan, including the Free plan, as a promotion.