Is there a transitional or tolerance period for mandatory e-invoice?
Short answer
The year 2026 is the voluntary preparation and testing period. Businesses may test issuing, receiving and delivery where their systems and partners are ready. The mandatory regime under § 85o starts on 1 January 2027; the preparatory year does not create a general tolerance allowing statutory obligations to be ignored after that date.
Voluntary period
Space for testing and setting processes.
Obligation
A statutory regime for designated deliveries is in place.
Safe Training
Check XML, mailman, reception and archive.
Not only IT
Include accounting, business and data management.
Detailed explanation
The preparatory period is intended to allow for software configuration, selection of a postal service provider, XML testing, training of accountants and agreements with business partners. Voluntary use in 2026 is useful, but it must be distinguished from the mandatory production regime. Companies should already know during 2026 how they will receive documents, how they will handle error conditions and where they will archive e-invoices.
As set out in the law and technical rules
The transition stems from the amendment to the VAT Act by Act No. 385/2025 Coll. and from the provisions of Sections 76a and 85o. The obligations effective from 1 January 2027 must be read in conjunction with the rules on receipt set out in Section 71(5).
Practical examples
- In 2026, the firm will send a test e-invoice to a partner who has a ‘postman’.
- The accountancy firm will set up the process for receiving documents from clients before January 2027.
- During the test, the business owner discovers that the partner’s VAT number in the master data is incorrect.
Common misconceptions
- “The transitional period means a postponement beyond 2027.” No. The mandatory regime begins when the Act comes into force.
- “Testing isn’t necessary.” Without testing, errors will only become apparent during live operation.
- “It’s enough to deal only with issued invoices.” Receipt is a separate obligation.
Conclusion
Use 2026 for voluntary preparation and testing; the relevant processes must be ready for the mandatory regime from 1 January 2027.
Legal and technical basis
- Act No. 385/2025 Coll.
- Act No. 222/2004 Coll. on VAT, Section 71(5)
- Act No. 222/2004 Coll. on VAT, Section 76a
- Act No. 222/2004 Coll. on VAT, Section 85o
Related questions
This does not constitute legal advice. Sources: Act No. 222/2004 Coll. on VAT, Act No. 385/2025 Coll., official methodological and information materials from the Slovak Financial Administration on e-invoicing, EN 16931, Peppol BIS Billing 3.0 and OpenPeppol documentation. Verified on 13 July 2026.
Official cases from the Slovak Financial Administration’s FAQs
The following questions and answers are taken from the current July FAQ from the Financial Administration and have been assigned to this topic. Grouping the cases prevents the creation of duplicate pages, whilst retaining the full answer and the exact wording of the question.
Example No. 15: Is there a transitional period for the introduction of electronic invoicing?
The transition period for the introduction of domestic electronic invoicing runs from 1 January 2026 to 31 December 2026. During this period, entities may voluntarily issue electronic invoices and deliver them via the Digital Post Office, provided that their recipient also uses the Digital Post Office.
Primary source: Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update. Processed and checked on 13 July 2026.