Can an accounting firm choose e-invoicing delivery-service provider clients assigned by representation, not through authorisation?
Short answer
This is a good point to distinguish two different relationships in electronic communicationscii s Financial Administration of the Slovak Republic. Selection procedure description e-invoicing delivery-service provider for more clients at the same time, which we have availablecii, expressly refers to the situation where the accounting officer or accounting firm has clients authorised to communicate with Financial Administration of the Slovak Republic. Whether the choice of postman works in the same way also for clients assigned through representation (for example on the basis of a proxy or other representational relationship), we do not have a clearly quoted source at the moment.
Confirmed procedure
The described method of selecting a postman for several clients applies to it.
Not verified
We have no clear confirmation that it works the same way.
Verify directly on portal
Before planning a mass selection of postmen for clients in representation.
Different technical solutions
Two different relationships can have different support in the functioncii selection.
Conclusion
The described procedure for the selection of a poster for multiple clients applies at the same time to the authorisation relationship; when representing we recommend to verify the availability of the same function directly on the portal Financial Administration of the Slovak Republic.
Sources
- Law No. 222/2004 Z. z. o VAT, § 76a (as amended by Law No. 385/2025 Z. z.)
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.