Must a Slovak limited company register with the Financial Police because of e-invoice?

Detailed explanation

If your limited liability company (s.r.o.) is registered for VAT under Section 4, Section 4b or Section 4c of the VAT Act, from 1 January 2027 it will be obliged to issue electronic invoices and will have to select a certified delivery-service provider (e-invoicing delivery-service provider) via the Slovak Financial Administration portal. If your company is not a VAT payer, it is not obliged to issue e-invoices; however, as a legal entity, it must at least be able to receive e-invoices, which also means selecting a digital post office, but only in the role of a recipient. In both cases, this involves a one-off selection of a provider and the conclusion of a contract with them; it does not involve any separate ‘registration with the police’ or other security registration.

However, please note one genuine, yet entirely separate obligation which does not overlap with e-invoicing in any way, but which, during the same period (until 30 November 2026), specifically concerns accountancy firms: under the amendment to the Act on the Prevention of Money Laundering and the Prevention of Terrorist Financing, persons providing accountancy services are regarded as so-called ‘obliged entities’ and must register with the goAML system, which is administered by the Financial Intelligence Unit (part of the National Criminal Agency, not the Financial Police as per your original enquiry, nor the Financial Administration of the Slovak Republic). Both the firm itself and the specific individual responsible for reporting suspicious transactions must be registered; this is a separate electronic registration process unrelated to the selection of a e-invoicing delivery-service provider. Therefore, do not ignore this information simply because it is not directly related to e-invoicing — it is merely happening at a similar time and is easily confused with it.

As set out in the Act

The obligation to issue electronic invoices to taxable persons under Sections 4, 4b or 4c, and the obligation for legal entities to be able to receive e-invoices, arise from Act No. 222/2004 Coll. on VAT, as amended by Act No. 385/2025 Coll. (Sections 71 and 85o). The selection of a certified delivery-service provider is carried out technically via the portal of the Financial Administration of the Slovak Republic, which acts as the Peppol Authority for the Slovak Republic — not via the Financial Police or any other law enforcement agency.

Practical examples

• A limited liability company (s.r.o.) that is a VAT payer with a turnover of 300,000 euros and fewer than 20 employees must, from 2026 or by 1 January 2027 at the latest, select a digital post office provider via the Slovak Financial Administration’s portal.
• The company must verify its VAT status (Sections 4, 4b and 4c) before determining whether it is required to issue e-invoices or merely to receive them.
• The company’s directors must register on the Slovak Financial Administration portal – not with any police register – and select a provider from there.

Most common mistakes

• “e-invoicing requires registration with the Financial Police.” The Financial Police have no connection with e-invoices; this is a case of confusion with the Slovak Financial Administration.
• “Registration is a complex security process outside the scope of routine tax administration.” It involves the standard selection of a certified delivery-service provider via the Slovak Financial Administration’s portal.
• “All limited liability companies (s.r.o.) are obliged to issue e-invoices, regardless of their VAT status.” Only VAT payers under Sections 4, 4b or 4c are obliged to issue e-invoices; others are only required to be able to receive them.
• “If it’s not related to e-invoices, then it doesn’t concern me and I don’t need to worry about anything else.” Accountancy firms have a genuine, separate obligation to register with the goAML system by 30 November 2026 under the Act on the Prevention of Money Laundering — this is unrelated to e-invoicing, but should not be overlooked.

Conclusion

There is no e-invoice registration with the Financial Police; do not confuse it with selecting a delivery-service provider through the Slovak Financial Administration portal.

Legal basis

• Act No. 222/2004 Coll. on VAT, Section 71 a Section 85o (as amended by Act No. 385/2025 Coll.)

Related questions

• How to choose a e-invoicing delivery-service provider?
• Who is subject to the obligation to issue e-invoices?
• Who is subject to the obligation to accept?

This is not legal advice. Sources: Act No. 222/2004 Coll. on VAT, as amended by Act No. 385/2025 Coll., Act No. 215/2019 Coll., official methodological and information materials from the Slovak Financial Administration on e-invoice, EN 16931 and Peppol BIS Billing 3.0. Verified on 7 July 2026.