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⚠️ FAKE SOCIÁLNA POISŤOVŇA DEBTS: SCAMMERS ARE TARGETING PEOPLE IN SLOVAKIAA new scam scheme has appeared in Slovakia, a...
02/10/2026

⚠️ FAKE SOCIÁLNA POISŤOVŇA DEBTS: SCAMMERS ARE TARGETING PEOPLE IN SLOVAKIA

A new scam scheme has appeared in Slovakia, and it is something everyone who pays social contributions, has a živnosť, works, runs a business, or simply receives messages from Sociálna poisťovňa should be aware of.

On 1 October 2026, Sociálna poisťovňa itself officially warned the public about a new wave of phishing. Fraudsters created a fake website that closely imitates the official electronic services of the Social Insurance Agency and uses it to inform people about supposedly outstanding debts.

And this is exactly what makes the scheme dangerous. It is not a primitive fake page that can be recognised immediately. The scammers copied visual elements similar to the official website and even used references to socpoist.sk in order to appear more trustworthy.

A person sees information about an alleged unpaid amount, clicks on “Vstúpiť do služby”, and is then asked to enter their rodné číslo. However, Sociálna poisťovňa points out a very important detail: the fake system does not actually verify this number. It allows the user to continue even if the number entered is invented, incorrect, or belongs to someone else.

The person is then asked to pay the “debt”.

If bank card details are entered and payment is made, the money may go directly to the scammers. But the risk is not limited to losing a particular amount of money. Such websites may also be designed to obtain payment card details and potentially gain access to the victim’s bank account.

That is why it is especially important not to react automatically according to the principle: “I received a message about a debt, so I must pay immediately.”

In our practice, we regularly remind clients that debts to public institutions really do need to be monitored. This is especially important for entrepreneurs, employers, and foreigners who may later need to renew their residence documents or go through other administrative procedures.

But that is exactly why fake “unpaid balance” messages are so effective.

A person knows that a debt may potentially cause problems. They see a familiar Sociálna poisťovňa logo, a professionally designed page, a specific amount, and a request to pay quickly. This creates fear: if I do not pay now, there may be consequences.

And at that point, people often stop checking whether the information is genuine.

Sociálna poisťovňa directly recommends that people do not click suspicious links and do not make payments through pages received by SMS, email, or other messages. Real information about possible debts should be verified through the Elektronický účet poistenca, directly with Sociálna poisťovňa, or through its official contacts. The official website is socpoist.sk.

This is also not the first time scammers have used the name of Sociálna poisťovňa. In Slovakia, fake SMS messages about alleged debts have already appeared in the past, as well as messages about fictitious overpayments and requests to provide personal or banking information. So this is not an isolated incident but a type of fraud that keeps changing its form.

The rule should therefore be simple: if you receive a message about a debt, fine, unpaid contribution, problem with documents, or an urgent request to make a payment, verify it first and act only after that.

Do not make financial or legal decisions simply because a message looks official.

If you have already entered your banking details on a suspicious website, Sociálna poisťovňa recommends contacting your bank immediately and blocking your payment card.

And if you receive information about a debt, social contributions, taxes, business activity, or residence documents and you are not sure whether the request is genuine or what consequences it may have, it is better to verify the situation first.

At Slovakia Garant, we regularly deal with cases where people contact us only after they have already made a payment, submitted the wrong document, or taken action based on unverified information. In many cases, correcting such a mistake requires significantly more time and money than getting professional advice in advance.

So before you pay anything, reply to an unclear letter, click a suspicious link, or make a decision that may affect your business or your documents in Slovakia, contact us first.

We will review your situation, explain what is a genuine requirement of a public authority and what should raise suspicion, and advise you on the correct next steps.

Slovakia Garant
📞 +421 919 327 860
📍 Bratislava, Gorkého 3, 3rd floor

It is better to spend a little time verifying the information than to deal with the consequences of a rushed decision later.

If you would like to receive a consultation from our specialists, you can book it online. Using the link, you can choose a convenient day, time, and the topic you are interested in.
Booking link:
https://calendly.com/d/cj92-czm-fmv

02/10/2026

We’ve broken down the new kindergarten attendance rules in Slovakia. Swipe to learn more 👉

1. Who does it apply to?
Children who turn 5 by August 31, 2026. Compulsory pre-primary education, PPV, applies to them.
2. Two illness absence regimes.
Strict regime: up to 7 consecutive days or 21 days per six months without a doctor’s note.
Flexible regime: an additional limit of up to 14 days per month.
3. How is attendance counted?
By days, not hours. Even 4 hours in the morning counts as one day of attendance.
4. What should you avoid?
Failing to notify the kindergarten on the morning of the first day of absence.
Assuming that a vacation is automatically considered an excused absence.
5. What are the consequences?
30 days of unexcused absence may result in the child being removed from the kindergarten.
If absences are frequent, the kindergarten may request a doctor’s note even if the child is still within the allowed absence limit.

Has your kindergarten already told you which regime it follows? Let us know in the comments.

02/10/2026

The most expensive mistake when applying for documents in Slovakia 👇

Many people act first and Google later. As a result, they lose months and money.

1. They rely on information from chats and TikTok instead of checking the official requirements of the police and migration authorities.
2. They submit the wrong set of documents and face a rejection or a lengthy process of providing additional paperwork.
3. They fail to check deadlines, addresses, and translations, and even a small mistake can cause their application to be returned.

One call to a lawyer before submitting your application can save you 2 to 3 months of waiting.

Want to check your situation and avoid unnecessary risks? Send us the word “CONSULTATION”, and the Slovakia Garant team will explain what you need to do.

Slovakia Adopts a New Civil Code: What Will Change from July 1, 2027On October 1, 2026, the National Council of the Slov...
01/10/2026

Slovakia Adopts a New Civil Code: What Will Change from July 1, 2027
On October 1, 2026, the National Council of the Slovak Republic approved a new Civil Code, Občiansky zákonník.
The law was supported by 90 of the 142 MPs present.
This is a major reform of Slovak private law. The current Civil Code was adopted back in 1964. It has been amended many times over the decades, but its fundamental legal structure has largely remained in place.
The new Code is intended to create a more modern and systematic legal framework for property, contractual, inheritance, family and other private law relationships.
Official information from the Slovak Ministry of Justice can be checked here:
https://www.justice.gov.sk/.../slovensko-ma-po-viac-ako.../
The voting result of the National Council can be checked here:
https://www.nrsr.sk/web/Page.aspx?MasterI=&sid=schodze%2Finformacia_denne_rokovanie_vysledok
The planned effective date of the new Civil Code is July 1, 2027.
Until that date, most individuals and businesses do not need to urgently rewrite existing contracts, wills or property arrangements. However, if you own real estate, run a business, have long-term contracts, inheritance matters or significant family assets in Slovakia, it is already worth understanding the main directions of the reform.
Inheritance: Greater Freedom to Decide What Happens to Your Property
One of the most significant areas of reform concerns inheritance law.
The new Code expands a person's ability to determine in advance what will happen to their property after death.
In addition to a traditional will, several new legal instruments are being introduced.
These include:
• an inheritance agreement, dedičská zmluva;
• a legacy, odkaz;
• an instruction or obligation imposed on an heir, príkaz;
• an estate administrator;
• an executor of a will;
• a broader group of statutory heirs.
An inheritance agreement differs from an ordinary will because it creates a contractual arrangement between the person leaving the estate and the future heir.
The reform also introduces greater possibilities to regulate certain future inheritance matters while the person is still alive.
The Ministry of Justice expressly states that the new system increases a person's freedom to decide how their property should be distributed after death.
More information:
https://www.justice.gov.sk/.../novy-obciansky-zakonnik.../
For owners of real estate, businesses or significant assets, this may create new opportunities for inheritance planning.
However, these new mechanisms should not be used without first assessing the specific family situation.
Before preparing a will, entering into an inheritance agreement or changing an existing inheritance arrangement, we recommend obtaining professional advice and reviewing the legal and tax consequences of the proposed decision.
Property of Married Couples
The rules governing property between spouses are also being updated and clarified.
Today, Slovakia uses the concept of bezpodielové spoluvlastníctvo manželov, commonly known as BSM.
The new system introduces the concept of spoločné imanie manželov.
At the same time, the Ministry of Justice emphasizes that the basic principle of the current BSM system will remain.
The main change is more detailed regulation of property, joint obligations of spouses and the possibility of modifying the standard property regime by agreement.
Spouses will be able to determine which assets are jointly owned, which remain the personal property of one spouse, and how such property will be managed.
The new system also provides a clearer distinction between joint and personal obligations of spouses.
This is particularly important for families where one spouse:
• operates a business;
• owns or manages a company;
• purchases real estate;
• takes out loans;
• provides guarantees;
• assumes significant financial obligations.
In such situations, one poorly considered decision may affect the assets of the entire family.
For this reason, before entering into a marital property agreement, purchasing real estate, obtaining financing or assuming significant obligations, we recommend seeking individual professional advice.
Official information about the reform:
https://www.justice.gov.sk/.../slovensko-ma-po-viac-ako.../
Legal Capacity and Supported Decision-Making
Another important change concerns people who may have difficulty making certain legal decisions independently.
The new Civil Code moves away from the possibility of completely depriving a person of legal capacity.
Instead, a court will be able to restrict only specific legal acts and only to the extent necessary.
The reform also introduces a system of supported decision-making.
A person will be able to receive assistance from another individual when making legally significant decisions while retaining the right to make the final decision independently.
This system is intended to provide stronger protection for personal dignity and autonomy.
More information:
https://www.justice.gov.sk/.../slovensko-ma-po-viac-ako.../
What Will Change for Businesses
For entrepreneurs, one of the most important changes concerns contracts.
Today, Slovakia has parallel regulation of contractual obligations under both the Civil Code and the Commercial Code.
Depending on the parties involved and the nature of the relationship, similar contracts may currently be governed by different legal rules.
The new Civil Code is intended to significantly reduce this dual system.
Sale and purchase agreements, contracts for work and other basic contractual relationships will be governed within a more unified framework.
The Ministry of Justice identifies the elimination of duplicate regulation as one of the key objectives of the reform.
Official explanation:
https://www.justice.gov.sk/.../novy-obciansky-zakonnik.../
For businesses, this means that once the new rules take effect, it will be important to review:
• standard customer contracts;
• supplier agreements;
• contracts for work;
• general terms and conditions;
• liability for breach of obligations;
• contract termination procedures;
• procedures for making claims;
• electronic contracting processes.
This does not mean that every existing contract must automatically be replaced on July 1, 2027.
However, long-term contractual relationships should be reviewed in advance.
Before changing existing agreements or preparing new templates under the new legal framework, we recommend seeking professional advice. In each case, it will be important to determine which rules apply to that specific contract.
Liability Even Before a Contract Is Signed
The new Civil Code provides more detailed rules on liability for negotiations conducted in bad faith.
If one party conducts negotiations in a way that creates a justified expectation that a contract will be concluded, while having no genuine intention to enter into the contract, legal consequences may arise in certain circumstances.
This is particularly important in business transactions where negotiations may continue for months and involve costs, disclosure of information and preparation of documents.
The new Code also introduces modern mechanisms for transferring contracts to another person and provides a more systematic framework for the consequences of contractual breaches.
Electronic Contracts and the Digital Environment
The new Civil Code gives greater attention to electronic legal acts.
This is particularly relevant for businesses because a large proportion of contracts, orders, confirmations and communication already take place remotely.
The new system is intended to better reflect electronic legal acts and modern digital services.
Companies should therefore review their online processes, electronic agreements, order confirmations and general terms of service.
Limitation Periods
The general limitation period is expected to be three years.
Under certain conditions, parties will be able to agree in writing on a different period, with a minimum of one year and a maximum of ten years.
This contractual freedom will remain subject to restrictions, particularly consumer protection rules.
For businesses, this may be important when preparing long-term contracts and determining how mutual claims may be pursued.
Before including such provisions in a contract, we recommend checking whether they are legally permissible for the specific type of relationship involved.
Real Estate Leases
The reform also affects real estate leases.
One of the changes is clearer regulation of mechanisms allowing rent to be adjusted in line with inflation.
This will allow parties to include an inflation adjustment clause directly in the lease agreement.
The overall legal framework for leasing buildings and parts of buildings is also changing.
For owners of commercial premises, residential properties and long-term tenants, this means greater attention should be paid to provisions concerning:
• rent adjustments;
• security deposits;
• termination of the lease;
• liability for damage;
• utility payments;
• long-term indexation.
We do not recommend automatically rewriting existing lease agreements simply because the new Civil Code has been adopted.
It is first necessary to determine which transitional rules apply to a particular agreement.
Real Estate and the Land Register
Very important changes also concern the land register.
The new Code strengthens the principle of trust in information officially recorded in the land register.
The Ministry of Justice refers to a presumption of correctness of registered information and stronger protection for good-faith purchasers.
In simple terms, a person who, under the conditions established by law, relies on information in the land register and acquires real estate in good faith should receive stronger legal protection.
More information:
https://www.justice.gov.sk/.../slovensko-ma-po-viac-ako.../
However, this does not mean that checking the land register alone will be sufficient before purchasing property.
Legal due diligence on the property, the owner, the history of ownership transfers, registered liens, enforcement proceedings and other potential risks remains necessary.
Before purchasing real estate in Slovakia, we recommend carrying out a legal review and obtaining professional advice before signing the agreement or transferring funds.
What Will Happen to Existing Contracts
One of the main practical questions is what will happen to contracts concluded before July 1, 2027.
Existing contracts will not automatically become governed exclusively by the new rules overnight.
The transitional provisions of the new legislation will play an important role.
Therefore, an existing lease agreement, loan agreement, contract between companies, contract for work or other long-term arrangement cannot automatically be considered transferred to a completely new legal regime simply because July 1, 2027 has arrived.
It will be necessary to consider:
• when the legal relationship arose;
• when the agreement was signed;
• what type of agreement is involved;
• which obligations continue after July 1, 2027;
• what the transitional provisions provide.
For this reason, we do not recommend changing existing agreements without prior legal analysis.
What Should You Do Now?
There is no need to urgently rewrite every contract, will or property arrangement before July 1, 2027.
However, it is already useful to identify which legal relationships will continue after the new system comes into force.
Particular attention should be paid to:
• inheritance planning;
• real estate;
• marital property and debts;
• business contracts;
• long-term leases;
• agreements between companies;
• loans and guarantees;
• electronic contracts and general business terms.
It is useful to collect existing documents in advance and identify which of them may require review once all transitional rules and related legislation are finalized.
The Ministry of Justice publishes materials about the reform here:
https://www.justice.gov.sk/.../kodifikacia-sukromneho-prava/
What Citizens and Businesses Should Keep in Mind
Slovakia is not simply changing individual rules relating to inheritance, contracts or leases.
The country is adopting a new fundamental code of private law that will regulate a broad range of relationships between individuals, entrepreneurs and companies.
At the same time, not every change will affect every person in the same way.
In one situation, an existing agreement may continue to be used. In another, changes may be required. A new marital property arrangement may be beneficial for one family but create unwanted consequences for another. New inheritance options will also need to be assessed in the context of each family's specific circumstances.
For this reason, before making legally significant decisions, we recommend not relying solely on general articles, social media posts or advice from acquaintances.
Seek professional advice and review your specific situation before signing a contract, transferring money, changing the marital property regime, preparing inheritance documents or restructuring a business.
Slovakia Garant will continue to follow the publication of the final text of the new Civil Code, its transitional provisions, related legislative changes and official guidance before the new system comes into force.
If you own real estate, run a business, have a long-term contract, family property matters or inheritance questions in Slovakia, contact Slovakia Garant.
We will review your specific situation, identify possible risks and explain what should genuinely be prepared in advance and which decisions do not yet require urgent action.
Slovakia Garant
Gorkého 3, Bratislava
Consultations on residence, business, documents and administrative procedures in Slovakia.
If you would like to receive a consultation from our specialists, you can book it online. Using the link, you can choose a convenient day, time, and the topic you are interested in.
Booking link:
https://calendly.com/d/cj92-czm-fmv

New Social Insurance Contributions for Self-Employed Persons (SZČO) from October 1, 2026: What to Check Before Renewing ...
30/09/2026

New Social Insurance Contributions for Self-Employed Persons (SZČO) from October 1, 2026: What to Check Before Renewing Your Residence Permit
Starting October 1, 2026, Slovakia will introduce changes to social insurance contribution requirements for certain self-employed persons (SZČO) who used the extended deadline for submitting their 2025 income tax returns.
This issue is particularly important for foreign nationals holding a temporary residence permit for business purposes. Outstanding debts to Sociálna poisťovňa (the Slovak Social Insurance Agency) may affect the renewal of a residence permit and, under certain circumstances, create a risk of losing an existing residence permit.
Slovakia Garant explains who is affected by these changes, how much entrepreneurs will need to pay, and what they should check.
Who Is Affected by the Changes from October 1, 2026?
The new calculations primarily apply to self-employed persons under the transitional rules who were conducting business before 2026 and had an extended deadline for filing their 2025 income tax returns.
Sociálna poisťovňa determines whether compulsory social insurance begins or ends based on income from business and other self-employed activities earned in 2025.
There are three main situations.
1. Annual income in 2025 did not exceed €2,876.90.
For self-employed persons covered by the relevant transitional rules, compulsory social insurance will either not arise on October 1, 2026, or will terminate on September 30, 2026.
2. Annual income exceeded €2,876.90 but did not exceed €9,144.
A special assessment base applies. The monthly social insurance contribution is €131.34.
This type of contribution is commonly referred to as *mikroodvod* (micro-contribution).
3. Annual income exceeded €9,144.
Social insurance contributions are calculated according to the general rules, taking the entrepreneur's tax assessment base into account.
The minimum monthly contribution in 2026 is €303.11. The actual amount may be higher.
It is important to understand that these income thresholds refer to business income, not net profit after deducting expenses.
Separate rules apply to individuals who started their business activities for the first time in 2026, as well as entrepreneurs who resumed their activities after a long interruption.
Detailed information is available on the official website of [Sociálna poisťovňa: Social Insurance Contributions for SZČO and Micro-Contributions]
https://www.socpoist.sk/.../poistne-szco-od-1-jula-2026...
When Must the First Contribution Be Paid?
Sociálna poisťovňa is expected to notify the relevant entrepreneurs about the commencement or continuation of compulsory insurance and their contribution amounts by October 21, 2026.
The first payment at the newly determined rate, covering October 2026, must be made by November 9, 2026.
Until then, entrepreneurs who are already paying compulsory contributions and have an extended tax filing deadline must continue making payments at their previously established rates.
After receiving the notification, we recommend checking the contribution amount, bank details, variable and specific payment symbols, and whether your 2025 income has been correctly taken into account.
If you have arranged automatic bank transfers or standing orders, make sure to update the payment amount and details where necessary.
The official announcement regarding payment deadlines is available on the [Sociálna poisťovňa website]
https://www.socpoist.sk/.../zivnostnici-szco-nezabudnite...
Why Social Insurance Debts Can Put Your Business Residence Permit at Risk
For foreign nationals residing in Slovakia under a temporary residence permit for business purposes, timely payment of taxes and insurance contributions is legally important.
Act No. 404/2011 Coll. on the Residence of Foreigners establishes requirements concerning the absence of relevant outstanding debts to:
- The tax authorities.
- The customs authorities.
- Sociálna poisťovňa (Social Insurance Agency).
- Health insurance companies.
These requirements cover the foreign national's own business activities, as well as relevant obligations of companies and cooperatives on whose behalf the individual acts.
Particular attention should be paid to the legislative changes introduced in 2026.
The amended provisions of Act No. 404/2011 Coll., particularly Section 111(10), establish an obligation for the relevant foreign nationals holding temporary residence permits for business purposes to have no outstanding debts of the types specified above.
Previous versions of the legislation provided an opportunity to settle certain debts within 20 days after submitting an application to renew a residence permit. However, applicants should not rely on this period under the new rules.
Outstanding debts may cause difficulties even when they result from an incorrectly entered payment reference or an error in payment allocation.
For this reason, it is important to verify the actual status of your payments and obligations to the relevant authorities before submitting your residence permit renewal application.
You can review the legislation in [Act No. 404/2011 Coll. on the Residence of Foreigners]
https://www.slov-lex.sk/.../pravne-predpisy/SK/ZZ/2011/404/
and [Act No. 128/2026 Coll., introducing legislative amendments]
https://www.slov-lex.sk/.../pravne-predpisy/SK/ZZ/2026/128/
# # What Entrepreneurs Should Do Now
If you operate as a sole trader (živnosť) in Slovakia or are preparing to renew your temporary residence permit for business purposes, we recommend taking the following steps.
1. Check your official electronic mailbox and notifications from Sociálna poisťovňa.
2. Determine whether compulsory social insurance will begin or continue for you from October 1, 2026.
3. Verify your established monthly contribution amount.
4. Make sure all previous payments have been correctly credited.
5. If you have outstanding debts, settle them and verify that the payment information has been updated in the relevant system.
6. Before renewing your residence permit, also check your tax obligations, customs liabilities, and payments to your health insurance company.
7. Keep official notifications, payment confirmations, and any necessary certificates confirming the absence of outstanding debts.
Do not leave these checks until the final days before submitting your documents.
Even a small outstanding debt can create additional complications. If a payment has been processed incorrectly, correcting the records may take time.
# # Slovakia Garant Will Help You Prepare for Your Residence Permit Renewal
If you conduct business in Slovakia and are planning to renew your residence permit, we recommend checking in advance that you meet all the necessary requirements.
Slovakia Garant provides consultations on immigration procedures, helps organize document verification, assists with preparing residence permit renewal applications, and coordinates administrative matters with relevant specialists.
We can help you determine which documents are required in your particular situation and what you should pay attention to before submitting your application.
Do not put your right to reside in Slovakia at risk because of unchecked payments or outstanding obligations.
Slovakia Garant. Professional Support for Foreign Nationals in Slovakia.
🌐 Website: https://slovakiagarant.com/
📅 Book a consultation: https://calendly.com/d/cj92-czm-fmv
☎️ Residence permits and immigration services: +421 919 327 860
📍 Gorkého 3, Bratislava, 3rd floor
🕘 Monday to Friday: 09:00–17:00

29/09/2026

Mandatory e-Invoicing in Slovakia from 2027: What Entrepreneurs Need to Know

Starting from January 1, 2027, entrepreneurs in Slovakia will face an important change: the mandatory eFaktúra system.

This requirement will apply not only to VAT payers. Companies, sole traders, and other entrepreneurs will also be required to receive electronic invoices.

Please note: a standard PDF will no longer qualify as an eFaktúra. A structured Peppol BIS document and a certified digital postman will be required.

The digital postman can be selected by the company director or an authorized accountant. However, after making the selection on the portal, you will still need to sign an agreement and test the system.

Do not leave your preparations until December.

Need help with running your business in Slovakia? Contact Slovakia Garant.

Bratislava, Old Town
Gorkého 3
Open from 9:00 to 17:00, Monday to Friday

Wishing you the right decisions.

+421 919 327 860
SlovakiaGarant.com

From 2027, businesses in Slovakia will switch to eFaktúra: it is worth choosing your digital postman nowFrom 1 January 2...
28/09/2026

From 2027, businesses in Slovakia will switch to eFaktúra: it is worth choosing your digital postman now
From 1 January 2027, a new mandatory electronic invoicing regime will come into effect in Slovakia. For entrepreneurs and companies, receiving invoices by email in PDF format will no longer be sufficient. To receive invoices and, where required by law, to send them, businesses will need to use the eFaktúra system and a certified delivery service provider, commonly referred to as a digital postman.
On 24 September 2026, the Slovak Financial Administration published practical guidance on how to choose such a provider.
Who will be affected by the new system
All legal entities and entrepreneurs who are considered taxable persons under Slovak law should prepare to receive electronic invoices. In this case, VAT payer status is not the deciding factor.
This group includes, among others:
- s.r.o. companies;
- sole traders, živnostníci;
- lawyers, architects and representatives of other liberal professions;
- self-employed farmers;
- entrepreneurs renting out real estate;
- other legal entities that must be able to receive eFaktúry.
The obligation to issue electronic invoices will depend on the status of the entity and the type of transaction. At the same time, the obligation to be able to receive them will apply to a much broader range of organisations and entrepreneurs.
PDF will no longer be considered an eFaktúra
Under the new system, an electronic invoice is not a scan, a photograph or a standard PDF file.
It is a structured XML document in Peppol BIS format. Its data can be read automatically by accounting software, including the invoice number, date, supplier, customer, subject of supply, amount and other required details.
These documents will be transmitted through certified delivery service providers. In everyday communication, the Financial Administration refers to them as digital postmen.
Who can choose the digital postman
This can be done not only by the director of an s.r.o. or by the sole trader personally.
The Financial Administration has confirmed that the choice may also be made by an accountant, an external accounting company or another person who:
- is registered on the Financial Administration portal;
- has authorisation to represent the specific taxpayer;
- where necessary, is authorised not only to select the provider but also to conclude a contract with that provider.
If the company does not appear in the accountant’s personal zone, the authorisation should be checked. A request for authorisation can be submitted through the personal internet zone or directly to the relevant tax authority.
Selecting a provider on the portal does not yet mean signing a contract
The entrepreneur selects a certified provider on a dedicated page of the Financial Administration. After logging in, the relevant taxpayer must be selected, contact details must be checked, and consent must be given for these details to be transferred to the provider.
However, this action only confirms interest in the service. The digital postman must then complete the client verification process and conclude a contract with the client.
If no contract is concluded, the entrepreneur will be able to choose another provider.
One postman for receiving invoices, several for sending them
For one DIČ, only one digital postman may be registered for receiving electronic invoices. At the same time, a business may use several providers for sending invoices if this is necessary for different software systems or internal processes.
Before signing a contract, it is worth checking whether a particular provider supports invoice receipt, invoice sending, or both functions.
It is also advisable to compare:
- integration with accounting software;
- automatic data import;
- document archiving;
- access for an external accountant;
- pricing;
- the procedure for changing providers.
What should be done before the end of 2026
It is better not to postpone preparations until December. Contact the provider of your accounting or invoicing software, choose a digital postman, sign the contract and test the system.
The legal basis for the transition is Act No. 385/2025 Coll., which amended Act No. 222/2004 Coll. on VAT. The main provisions of the new electronic invoicing regime will come into force on 1 January 2027.
Official instructions, the list of certified providers and a practical guide are available in the [eFaktúra section of the Slovak Financial Administration]
https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/e-faktura?utm_source=chatgpt.com

Slovakia Garant can help you understand the organisational and accounting aspects of doing business in Slovakia.
https://slovakiagarant.com/
Gorkého 3, Bratislava
+421 919 327 860

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