The intermediary must be e-invoicing delivery-service provider register on the Financial Report?
Short answer
Yes, if the intermediary is to be included in the official list on the portal Financial Administration under a specific certified provider. Each intermediary so registered shall have a separate activation link and its own verification token so that the entity can choose it directly through the portal Financial Administration.
Delivery service
It shall be responsible for the regulated part of the service.
Overbuilding
He can create an invoice and hand it over to the mailman.
Custom Token
In the official list has a separate activation link and verification token.
Clear role
The user has to know who is responsible.
Conclusion
Intermediary to be on the official list Financial Administration a certified provider must register. This registration is not identical to the accreditation of the delivery service provider itself.
FAQ Financial Administration 9/VAT/2025/IM, technical example No. 27
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.