Certified eFaktúra Providers Reach 94, the Provider Selection Guide Reaches Version 06 and the Financial Administration Writes to Over One Million Taxpayers Ahead of 1 January 2027

KGT Country Update | 3 November 2026 | VAT, e-invoicing and SAF-T monitor

On 2 November 2026, the Slovak Financial Administration (Finančná správa) announced that it is sending practical eFaktúra information to more than one million taxpayers through their mailboxes on the Financial Administration portal, and urged every covered entity to select a digital postman (digitálny poštár) as soon as possible.

The Authority’s eFaktúra page, last updated on 3 November 2026, also lists a reissued FAQ dated 2 November 2026, a provider selection user guide dated 20 October 2026, a Peppol BIS transposition workbook dated 29 October 2026, and provider registers showing 94 certified providers and 8 providers in accreditation.

All of this operates within the existing legal framework: the obligation to be able to receive e-invoices applies from 1 January 2027.

Background

Slovakia introduces mandatory B2B and B2G e-invoicing and digital reporting from 1 January 2027 under Act 385/2025 Z.z. amending the VAT Act (222/2004 Z.z.). The Financial Administration runs a register of certified delivery service providers (the “digital postman”) and a selection application at vpds.financnasprava.sk. KGT has reported on the earlier FAQ reissues and on the growth of the provider register (74 providers at our 21 September 2026 update). This update records what has changed since then, as shown on the Authority’s own pages.

The Legislative Change

There is no new legislation in the items covered here. The 2 November announcement, the guidance, and the registers are operational and informational material issued within the existing framework. They bind in practice because the Authority’s message states that all covered entities, including businesses that are not VAT payers, must be ready to receive e-invoices from 1 January 2027, and because the selection of a digital postman is an act the taxpayer (or an authorized person) must perform on the portal; accounting software does not do it automatically.

Scope

What is confirmed from official sources that we resolved:

• Press release of 2 November 2026: more than 1 million taxpayers are receiving the information in their portal mailboxes; in the last week alone another 10,000 entities selected a digital postman. The Authority says all domestic legal entities (companies, municipalities, state institutions, non-profit organizations), sole traders and other self-employed persons must be ready to receive e-invoices, even if they are not VAT payers.
• Practical steps given by the Authority: check whether accounting software supports e-invoices and which digital postmen it can connect to; compare services; select the postman through the Financial Administration portal (an entrepreneur, statutory representative or properly authorized person such as an accountant); then sign the contract and test the service. The Authority recommends completing this before the holidays.
• Provider registers (files dated 3 November 2026 on the eFaktúra page): the certified-provider list contains 94 entries (identifiers EFSK000001 to EFSK000094) and the accreditation list contains 8 providers. The files themselves state only that they are continuously updated, so the 3 November date is taken from the file names on the Authority’s page.
• User guide for selecting a provider (“PFS – Používateľská príručka PDS”), file dated 20 October 2026, labelled v06: Section 5 explains how to request authorization or representation for a tax subject. Authorization requests require a qualified electronic signature (KEP or ZdEP); representation requests can only be made by users logged in as a legal entity holding a listed role (statutory body, prokurist, bankruptcy trustee, liquidator or authorized person). The version number is taken from the file name; the extract we read showed no revision history.
• Other dated items on the page: FAQ 9/DPH/2025/IM dated 2 November 2026; Peppol BIS transposition workbook v1.13 dated 29 October 2026; step-by-step manual for VAT payers and non-payers dated 26 August 2026. The Authority also lists a free expert conference on eInvoicing on 10 November 2026 at the University of Economics in Bratislava (registration required).

Provisional: we could not open the reissued FAQ (2 November 2026) or the Peppol workbook (v1.13). The substantive answers added to the FAQ and the changes in the workbook are therefore not described here.

Aggregator summaries of an earlier FAQ reissue mention positions on foreign taxpayers, adjustment documents, and unreachable Peppol recipients; we have not repeated them because we could not confirm them on the official text. See the source requests in our run summary.

Timeline

• 20 October 2026: provider selection user guide v06 dated.
• 29 October 2026: Peppol BIS transposition workbook v1.13 dated.
• 2 November 2026: press release; FAQ 9/DPH/2025/IM reissued (dated); mailbox campaign to more than 1 million taxpayers.
• 3 November 2026: provider lists show 94 certified providers and 8 in accreditation; eFaktúra page last updated.
• 10 November 2026: Financial Administration expert conference in Bratislava.
• Before the holidays (Authority recommendation): contract signed, service configured and test invoices received.
• 1 January 2027: mandatory e-invoicing and the obligation to receive e-invoices apply.

Businesses Affected

Every Slovak legal entity and self-employed person, including Slovak subsidiaries of multinationals and entities that are not VAT payers. Groups whose Slovak entities receive supplier invoices through a shared service center are directly affected, because the digital postman registration is made per Slovak taxpayer and by a person with authority over it.

Required Actions

• Confirm for every Slovak entity whether a digital postman has been selected on the portal, and by whom. A selection made by the accounting software vendor alone is not a selection.
• Check the entity’s portal mailbox for the Financial Administration message and escalate it from the local contact.
• Where an external accountant or group service center will act, put the authorization or representation in place first (Section 5 of the selection guide) and ask for the status confirmation.
• Compare the provider you intend to use against the current certified list, noting that a provider may be in accreditation rather than certified.
• Test receipt of a structured invoice end to end, into SAP or the AP workflow, before year-end.
• Obtain and read the reissued FAQ of 2 November 2026 directly from the Authority’s page.

Practical Implications

The register has grown from 74 certified providers at our 21 September update to 94, so provider choice is no longer the constraint; calendar time is.

The Authority’s own message that 10,000 entities selected a postman in a single week, and that the mailbox campaign is only now reaching more than a million taxpayers, indicates that provider onboarding capacity will be tested in December. A selection and contract that is in place by early December leaves time for a testing cycle before the holidays.

Expected Next Steps

Further FAQ reissues and register updates should be expected on the Authority’s page, which has been updated roughly weekly. Watch the 10 November conference materials and any amendment of the VAT Act before the mandate starts.

How Can KGT Support You?

KGT delivers SAP-integrated e-invoicing add-ons and SAP Document and Reporting Compliance (SAP DRC) services for statutory e-invoicing, e-reporting and SAF-T. For Slovakia we can assess which group entities have not yet selected a digital postman, connect SAP to a certified provider over Peppol, and run end-to-end receipt and issuance testing before 1 January 2027.

This update is general information on a regulatory development and is not tax or legal advice. Please consult your tax adviser before acting.