Slovakia Rolls Out Mandatory Electronic Invoicing System From January

Slovakia is introducing a mandatory electronic invoicing system that will replace traditional paper invoices and PDF attachments sent by email for domestic business transactions starting in January. The new system, known as eFaktúra, will require businesses and self-employed individuals to be able to receive electronic invoices even if they are not required to issue them. To ensure non-profit organizations can participate in the system, the state will automatically assign them a tax identification number without requiring an application. The ruling coalition made last-minute amendments to the VAT law to address technical problems identified with the rollout. To ease the transition, Slovakia's Financial Administration — the tax authority responsible for collecting taxes and enforcing compliance — will not issue fines for errors until the end of March 2027, giving businesses and organizations time to adapt to the new requirements.