Certified eFaktúra Providers Reach 97 with Seven More in Accreditation, and a New Authority Guide Explains How to Choose a Digital Postman and Sign the Contract

KGT Country Update | 9 November 2026 | VAT, e-invoicing and SAF-T monitor

Between 4 and 6 November 2026, the Slovak Financial Administration (Finančná správa) updated its eFaktúra page with a new guide on what to check when choosing a certified digital postman and signing the contract (file dated 4 November), a list of certified delivery-service providers containing 97 operators (file dated 5 November), a list of seven providers still in accreditation (file dated 6 November), a banner kit for the national campaign (5 November), and a reissue of its FAQ, reference 9/DPH/2025/IM (4 November).

This is operational guidance within the existing legal framework; no new legislation is involved. The dates are those shown on the eFaktúra page and in the file names; the two provider lists carry no date inside the document.

Background

Slovakia introduces mandatory domestic B2B and B2G e-invoicing and digital reporting from 1 January 2027 under Act 385/2025 Z.z., which amends Act 222/2004 on VAT. All VAT-registered businesses and legal entities must be able to receive structured e-invoices from that date, and delivery runs through the Peppol network via certified digital postmen (digitálni poštári).

Our update of 3 November 2026 recorded 94 certified providers and 8 in accreditation, together with the provider selection user guide (version 06) and the Financial Administration’s mailbox campaign. This update adds the 5 and 6 November register counts and a separate, contract-focused guide that the earlier article did not cover.

The Legislative Change

There is no new legislation in the items covered here. They are guidance, registers, and a campaign kit published by the Financial Administration under the existing law.

They are nonetheless binding in practice: from 1 January 2027, an invoice can only reach a Slovak recipient through a registered digital postman, so the choice of provider, the contract, and the registration sequence determine whether a business can receive, and where required, issue, e-invoices on day one.

The FAQ states that it is not legally binding.

Scope

What we confirmed from official files that we opened:

• Certified providers (file dated 5 November 2026): the list contains 97 certified providers, numbered EFSK000001 to EFSK000097, and states that it will be updated continuously. The file itself shows no date.
• Providers in accreditation (file dated 6 November 2026): the list contains 7 providers. It also shows no date inside the document.
• Guide “What to watch when choosing a certified digital postman and signing the contract” (file dated 4 November 2026): selecting a provider on the Financial Administration portal is only the first step and does not itself conclude a contract. The selection may be made by the owner, a statutory representative, or an authorized person, and signing the contract requires separate authority. A certified postman is certified by OpenPeppol and accredited by the Financial Administration, whereas an intermediary resells a postman’s service and is not separately certified. An entity may register only one digital postman per tax ID for receiving e-invoices, but may use several providers for sending.
• Contract points in the guide: check price after any promotional period, usage limits, auto-renewal, archiving and export fees, term and notice, service levels, liability caps, GDPR arrangements, and subcontractors. The guide states that delivery is not archiving: the legal retention duty of generally ten years after the year concerned remains, and it recommends confirming bulk XML export before signing.
• Switching provider: the original provider prepares a migration code which the new provider uses to take over the registration. The original provider must deregister the entity within three working days after the contract ends; if it does not, the entity can contact its local tax office.
• Banner campaign (5 November 2026): the Financial Administration asks websites to display campaign banners stating that the rules apply from 1 January 2027; the page offers two designs in seven sizes and a deployment guide.
• FAQ 9/DPH/2025/IM (file dated 4 November 2026): the 72-page document confirms the 1 January 2027 start, that 2026 is a voluntary transition period and that all taxable persons and legal entities must be able to receive e-invoices. It is not legally binding.

Provisional: we could read the FAQ but could not identify which answers differ from the 2 November edition, because it carries no change log. We also did not open the Peppol BIS transposition workbook (version 1.13, dated 29 October 2026), which is an .xlsx file. Readers should obtain both from the Authority’s page.

Timeline

• 29 October 2026: Peppol BIS transposition workbook v1.13 dated (not opened).
• 4 November 2026: guide on choosing a digital postman and signing the contract; FAQ 9/DPH/2025/IM reissued.
• 5 November 2026: list of certified providers (97); banner kit and deployment guide.
• 6 November 2026: list of providers in accreditation (7).
• Before year-end: contract signed, service configured and test invoices received (Authority recommendation, as reported in our update of 3 November).
• 1 January 2027: mandatory e-invoicing and the obligation to receive e-invoices apply.

Businesses Affected

Every Slovak legal entity and taxable person, including Slovak subsidiaries and branches of multinationals and entities with several tax IDs. Groups that run Slovak AP and AR through a shared service center are particularly affected, because the one-receiving-provider-per-tax-ID rule means the receiving route must be decided entity by entity before the first invoice arrives.

Required Actions

• Decide, for every Slovak tax ID, which single digital postman will receive e-invoices, and confirm who is authorized to select it on the portal and who is authorized to sign the contract.
• Check whether the intended provider is on the certified list or still in accreditation, and whether an intermediary is involved; confirm who actually delivers the invoices and who is liable.
• Review the contract against the guide’s checklist: price after promotions, limits, renewal, archiving and bulk XML export, notice period, service levels and liability.
• Plan the exit route now: understand the migration-code process and the three-working-day deregistration duty, so that a later change of provider does not interrupt receipt.
• Test end-to-end receipt of a structured invoice into SAP or the AP workflow before year-end, and keep the XML for the ten-year retention period.
• Obtain the 4 November FAQ and the Peppol BIS v1.13 workbook directly from the Authority’s page and compare them with the version your design relies on.

Practical Implications

The certified register has moved from 94 on 3 November to 97 on 5 November, with seven providers still in accreditation, so the market is still widening and a provider that is in accreditation today may be certified before January.

The new guide shifts the conversation from whether a provider is certified to whether the contract is workable: archiving is not included by default, intermediaries add a layer of liability, and switching requires a migration code. For SAP landscapes the single-receiving-provider rule affects how inbound Peppol traffic is routed to each company code or tax ID.

Expected Next Steps

The Authority updates its page almost weekly, so further FAQ reissues, register updates and Peppol workbook versions should be expected before 1 January 2027. The accreditation list should be re-read before any provider decision is finalized.

How Can KGT Support You?

KGT delivers SAP-integrated e-invoicing add-ons and SAP Document and Reporting Compliance (SAP DRC) services for Slovakia and other Peppol-based mandates, including provider connectivity, inbound routing per tax ID, testing and cut-over support. Contact KGT to assess your Slovak readiness 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.