Slovakia’s Financial Administration says businesses should not assume that the country’s upcoming electronic invoicing requirements will require expensive or complicated technology.
In guidance published on 3 September 2026, the authority presented three model scenarios illustrating what it believes different types of businesses could need — and how much those solutions could potentially cost.
According to the Financial Administration’s estimates, a very small entrepreneur could potentially use a free solution, a VAT-registered sole trader processing around 30 documents per month could pay approximately €5–€15 per month, while a small company processing up to 100 invoices could face costs of approximately €10–€40 per month, excluding VAT.
These figures should be understood as illustrative estimates presented by the Slovak authorities, rather than fixed market prices or regulated fees. Actual costs will depend on providers, invoice volumes, functionality, integrations and existing accounting systems.
Authorities Seek to Reassure Businesses Ahead of 2027
The Financial Administration’s central message is that electronic invoicing does not necessarily mean the same technological solution for every business.
A micro-entrepreneur receiving only a few invoices has very different requirements from a VAT payer working with an external accountant or a company already operating its own accounting software.
The authority argues that businesses should therefore choose solutions proportionate to their circumstances rather than assuming that implementation requires a large IT project.
The guidance comes ahead of Slovakia’s electronic invoicing obligations applying from 1 January 2027, while voluntary use has already been available since 1 June 2026.
Scenario 1: Authorities Say Some Small Businesses Could Pay €0
The Financial Administration’s first example concerns a self-employed person who is not VAT registered, invoices only consumers and receives around five business-related invoices per month.
Under the scenario presented by the authority, such an entrepreneur would not need to issue electronic invoices because they invoice only consumers. However, they would need to be prepared to receive eInvoices from suppliers.
The Financial Administration believes that a simple web application could be sufficient for such a business.
Its estimated cost is:
€0 per month
According to the authority, free solutions without activation fees are already available for businesses processing such small numbers of invoices.
However, it recommends checking exactly what a free package includes, particularly whether legislative archiving, document storage and access for an external accountant are provided.
Scenario 2: VAT Payer Could Pay €5–€15 per Month
The second model concerns a VAT-registered sole trader issuing approximately 15 invoices and receiving another 15 supplier invoices each month.
For selected domestic transactions between businesses, the entrepreneur would need to issue and receive electronic invoices from 1 January 2027.
The Financial Administration considers a relatively simple all-in-one solution suitable in this situation, covering the issuance, receipt, transmission and archiving of eInvoices.
Its indicative cost estimate is:
€5–€15 excluding VAT per month
The authority notes that the actual price could depend on the number of invoices included in a package and whether additional invoices are charged separately.
For businesses working with an external accountant, the Financial Administration also suggests considering a solution controlled directly by the entrepreneur, with access provided to the accountant.
In its view, this could help ensure that documents and the business’s Peppol identity remain with the entrepreneur if the accountant is changed.
Scenario 3: Small Company Could Pay €10–€40 per Month
The third scenario concerns a VAT-registered limited liability company already using accounting or invoicing software and processing up to approximately 100 invoices per month.
Rather than replacing the existing accounting software, the Financial Administration suggests that the company could potentially connect its existing system to a certified delivery service provider — described by the authority as a “digital postman.”
This could be achieved through APIs, webhooks or other connectors.
For this type of company, the authority estimates costs of approximately:
€10–€40 excluding VAT per month
The Financial Administration acknowledges that additional one-off integration costs could arise where a software provider charges for connecting the existing system to an external delivery service.
It therefore recommends that companies contact their current accounting or invoicing software providers to establish whether their systems will support eInvoice and whether additional integration will be required.
Financial Administration Says Existing Systems May Be Enough
Another important element of the authority’s message is that businesses may not necessarily need to replace their existing accounting software.
Where the current software can be connected to a digital postman, the Financial Administration says it may be sufficient to add the necessary electronic delivery functionality.
For larger or more technologically sophisticated businesses, it recommends considering factors such as API connectivity, infrastructure reliability, technical support and scalability.
If integration with an existing system becomes disproportionately expensive, however, the authority says businesses could consider moving to an all-in-one invoicing solution.
Authorities Point to Potential Efficiency Benefits
The Financial Administration also argues that the potential benefits of e-invoicing should be considered alongside implementation costs.
In its communication, the authority cites expert analyses indicating that electronic invoicing could potentially accelerate document processing by approximately 50–70%, reduce administrative costs by 60–80% and improve overall bookkeeping efficiency by 20–40%.
These figures form part of the authority’s case for electronic invoicing and should be viewed as potential efficiency estimates rather than guaranteed outcomes for individual businesses.
According to the Financial Administration, structured invoices should reduce manual data entry, lower error rates, improve invoice processing and support greater automation of accounting processes.
Accountants Are Expected to Play a Key Role
The Financial Administration sees accounting firms as important participants in the transition.
Businesses using external accountants are encouraged to establish whether their accountant’s software supports eInvoice, whether the accountant is connected to a digital postman and how electronic documents will move between the business and the accountant.
The authority also recommends asking whether the transition will affect existing accounting fees.
When selecting a solution, it advises businesses not to consider price alone. Reliability, customer support, integration, archiving and accountant access may also be important factors.
What the Authorities Recommend Businesses Do Now
The Financial Administration is encouraging businesses not to wait until the 2027 deadline.
It recommends first determining the number of invoices issued and received each month and identifying which e-invoicing obligations will apply.
Businesses should then contact their accountants and existing software providers to establish whether they are ready for eInvoice and how they intend to connect with a certified delivery service provider.
According to the authority, businesses should particularly check whether:
- the solution supports issuing and receiving eInvoices;
- it connects to a certified digital postman;
- invoices can be transferred automatically to the accountant;
- free or basic packages are available for smaller invoice volumes;
- invoice limits or additional transaction charges apply;
- archiving is included;
- accountant access is available; and
- customer and technical support are included.
Companies already using accounting systems should additionally establish whether API integration is available and whether connection or implementation fees will apply.
A Reassuring Message — But Businesses Still Need to Check Their Own Costs
The Financial Administration is clearly seeking to counter concerns that Slovakia’s e-invoicing transition will automatically create significant new costs for businesses.
Its three examples suggest a relatively modest cost range: from potentially free solutions for the smallest businesses to approximately €40 per month for a small company processing around 100 invoices.
But these are the authority’s model scenarios, not guaranteed prices.
Actual implementation costs will depend on the provider selected, existing technology, required integrations, invoice volumes and additional services such as archiving and accounting access.
With the 1 January 2027 deadline approaching, the practical message from the Slovak authorities is therefore straightforward: businesses should identify their requirements, speak to their accountants and software providers, and compare available solutions before deciding how to comply.
FAQ
When does Slovakia’s electronic invoicing obligation apply?
According to the Financial Administration, the obligation will apply from 1 January 2027. Voluntary operation has been available since 1 June 2026.
Does the Slovak government say e-invoicing will be free?
Not for everyone. The Financial Administration says that free market solutions are available for some businesses with very low invoice volumes. Its other model scenarios estimate monthly costs of approximately €5–€15 or €10–€40 excluding VAT.
Are these official e-invoicing prices?
No. They are illustrative estimates presented by the Slovak Financial Administration based on three model business situations. Actual commercial prices may differ.
Could additional implementation costs arise?
Yes. The Financial Administration notes that businesses using existing accounting software could face one-time integration charges, depending on their software provider and required connection.
Will companies have to replace their accounting software?
Not necessarily. The authority says existing software may be retained where it can be connected to a certified delivery service provider through an appropriate technical integration.
What should businesses do first?
The Financial Administration recommends determining monthly invoice volumes and then contacting the business’s accountant or software provider to establish whether the existing solution will support eInvoice and what additional services or costs may be required.