# eFaktúra in Slovakia: free options are available for small b…

Slovakia’s Financial Administration explained that the transition to electronic invoices can be adapted to a company’s workload. Free options are available for the smallest businesses, while a different approach is outlined for VAT payers with an external accountant.

Canonical: https://uanear.com/en/slovakia/news/efaktura-u-slovachchyni-dlia-maloho-biznesu-dostupni-bezkoshtovni-e0a626 · Language: en · Updated: 2026-09-13

Work · 2026-09-02

Slovakia’s Financial Administration has published three model situations for switching to eFaktúra. They distinguish between an entrepreneur with only a few documents per month who works with consumers, a VAT payer with an external accountant, and a company that already uses its own invoicing software. The system’s full voluntary operation is already available.

eFaktúra is a structured electronic invoice that a user can view much like an ordinary invoice. Data can be processed automatically in systems, while delivery is provided by certified delivery-service providers, referred to as digital postmen. According to the Financial Administration’s assessment, this can speed up document processing by 50–70%, reduce administrative costs by 60–80%, and increase the overall efficiency of accounting by 20–40%.

For an entrepreneur who is not a VAT payer, provides services only to consumers, and receives about five documents a month, there is no obligation in this situation to issue eFaktúra invoices, but they must be ready to receive them from suppliers. The Financial Administration points to simple online solutions from €0 per month; it is worth checking archiving and accountant access. Entrepreneurs are also advised to first determine the number of invoices, the software they use, and the accountant’s role.

Source: [Finančná správa](https://www.financnasprava.sk/sk/pre-media/novinky/archiv-noviniek/detail-novinky/_efaktura-modely-ts/bc)
Prepared with AI assistance.