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| The digital mail carrier does not have to be selected solely by the company's executive. |
| Bratislava, 28.09.2026 |
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| More than 10,000 taxpayers have already selected a "digital postman" and are able to receive electronic invoices. The Financial Administration (FS) advises businesses and organizations—which will be required to receive or send electronic invoices starting in January 2027—to select their digital postman well in advance. This selection does not have to be made exclusively by a company executive; it can also be performed by another person authorized to act on the company's behalf.
A certified delivery service provider ensures the secure receipt and transmission of e-invoices. From January 1, 2027, every legal entity and every taxable person (i.e., a business owner) must be prepared to receive them, regardless of whether or not they are a VAT payer.
Business owners can select a digital postman from a list of certified providers and their intermediaries published on the Financial Administration's portal. Tax authorities recommend considering factors such as the volume of invoices received and issued, accounting methods, integration capabilities with accounting or enterprise systems, and document archiving options when making the choice.
"The digital postman does not have to be selected exclusively by the company executive. This task can also be performed by another person authorized to act on behalf of the taxpayer in dealings with the Financial Administration," explained FS spokesperson Daniel Kováč. In practice, this could be, for example, an accountant or an external accounting firm that handles electronic communication with the Financial Administration for the business owner. A prerequisite is user registration on the Financial Administration (FS) portal and authorization to represent a specific taxpayer entity. "If, after logging in, the company for which the user wishes to select a 'digital postman' does not appear among the taxpayer entities, it is necessary to verify whether authorization to represent that company has been granted," Kováč noted.
Authorization can be requested electronically via the Personal Internet Zone or in person at the relevant tax office. Once authorization is successfully granted, the company will appear in the taxpayer entity selection list.
According to the spokesperson, the act of selecting a digital postman via the portal does not constitute the conclusion of a contract. It represents an expression of interest in a specific provider's services and the secure transmission of data required to verify the entity. The business owner subsequently enters into a contractual relationship directly with the chosen provider. If no contract is concluded, the selection process can be repeated with a different provider.
A single digital postman is sufficient for a business owner to fulfill the obligation of receiving and sending e-invoices. While only one provider may be registered for receiving invoices under a single Tax Identification Number (DIČ), multiple digital postmen may be used for sending invoices, depending on the business's needs.
It is also possible to switch digital postmen. The business owner must first terminate the contract with the original provider in accordance with agreed terms. The provider is then required to deregister the service and notify the customer within three working days at the latest. If they fail to do so, the business owner may file a formal notice with the Financial Directorate of the Slovak Republic, Kováč reported.
At the same time, business owners can verify whether their business partners are capable of receiving e-invoices. The public Peppol Directory portal serves this purpose. Crucially, the sender does not need to determine which "digital postman" service their business partner uses. "The digital postmen handle the technical delivery of the e-invoice to the correct recipient," the spokesperson explained.
The Financial Administration recommends that business owners use the remaining months of 2026 to prepare for and voluntarily adopt electronic invoicing. Selecting a digital postman in advance will allow them to test their chosen solution—including its integration with accounting software and the setup for receiving, sending, and archiving e-invoices—before the statutory obligation takes effect on January 1, 2027.
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Address : Euro-Brew Ltd., Hlboká 22, 917 01 Trnava, Slovakia
Tel. : +421 33 53 418 53, Fax : +421 33 53 418 52, E-mail : info@eurobrew.sk |
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