Guide for towns, municipalities, self-governing regions and their organisations

Mandatory e-invoicing for municipalities from 1 January 2027: what to do and how

This page takes over the Financial Administration guide “Mandatory electronic invoicing for municipalities and towns from 1 January 2027” (PDF, in Slovak, 16 July 2026) and the wording of Act No. 222/2004 Coll. on VAT effective from 1 January 2027, and for each step adds how you do it in our portal. Nothing here is reduced to a slogan; where the guide is silent, so are we.

· From 1 January 2027 every municipality must be able to receive e-invoices, including non-VAT payers and villages with a few hundred inhabitants.
· Only a municipality that is a VAT payer must issue them, when invoicing businesses and legal persons.
· Every budgetary and contributory organisation handles receiving separately, under its own IČO (company ID).
· A municipality needs no new identification number; its DIČ (tax ID) identifies it in the network.

Go to the onboarding procedure Request a quote and procurement documents

Receiving is free · no lock-in, no hidden feesMeet your 2027 legal obligation in 2 minutes

Choose Verteco on the Financial Administration portal →On the portal, click “Pokračovať” (Continue), sign in (slovensko.sk / eID or your FS portal credentials) and confirm the selection. We handle the rest automaticallyCertified provider of the Financial Administration (EFSK000031) · no commitment · you can change providers at any time

How does the selection work? (3 steps, ~2 minutes)

1Click the button above. The official Financial Administration page “Certified provider selection” opens with Verteco pre-selected. Click “Pokračovať” (Continue).
2Sign in to the Financial Administration portal, via slovensko.sk (eID / ID card with a chip) or with your PFS credentials, and confirm the provider selection.
3Done. A sign-in e-mail arrives. We create your account, company and Peppol network registration automatically. If another provider already holds your receiving record, we do not take it over: you get the migration-code procedure, or you choose in the portal that receiving stays with them and you only send through us.
No eID? You can also sign in to the Financial Administration portal with your PFS identifier and password. Or register here with an e-mail and password, add your company manually and finish the selection later.
Your company is not offered in the “taxpayer selection” step? Only entities you are authorised for on the FS portal appear. Add the authorisation in your Personal Internet Zone (Autorizácie → Pridať autorizovaného používateľa), then finish the selection.
Detailed guide to the FS portal selection (in Slovak) →

Who the obligation applies to

According to the FS guide: VAT payers established in Slovakia must issue e-invoices when they sell goods or services to another domestic business, taxable person or any legal person. They must be received by domestic taxable persons and by all domestic legal persons that are not taxable persons, i.e. also by state administration bodies, municipalities and their budgetary and contributory organisations. The full scope of the obligation for all entities is summarised in the article mandatory e-invoicing from 1 January 2027, the price of receiving alone on the page receiving e-invoices without the archive is free.

Entity	Receive	Issue	Note from the guide
Municipality or town, not a VAT payer	yes	no	Must be ready to receive e-invoices from suppliers through a delivery service (a digital postman). This applies to every municipality regardless of size, including a village with a few hundred inhabitants.
Municipality or town, VAT payer	yes	yes	For domestic supplies of goods and services to businesses or to domestic legal persons covered by the VAT Act, it must issue and send e-invoices. Invoices to citizens (B2C) continue as before.
Budgetary or contributory organisation of a municipality	yes	if a VAT payer	Schools, school canteens, cultural facilities, technical services and other organisations established by the municipality are separate legal persons. Each must be ready to receive; only the one that is a VAT payer issues.
Self-governing region (VÚC)	yes	if a VAT payer	The FS guide explicitly counts higher territorial units and other public administration bodies among "municipalities".
Foreign person registered for VAT in Slovakia	no	no	Between 1 January 2027 and 30 June 2030 the obligation applies to domestic persons only. An invoice from a foreign supplier does not have to arrive through a postman; a municipality's invoice to a foreign customer does not have to be electronic (§ 85o(2)).
Citizens (B2C)	no	no	E-invoicing concerns B2B and B2G relationships. The municipality invoices citizens as before, by e-mail, by post or via slovensko.sk.

A municipality that is a VAT payer invoices electronically, for example, water and sewerage charges, advertising space or the sale of goods and services to businesses. The lease of real estate is exempt from VAT (§ 38 of the VAT Act); an e-invoice is required for it only if the municipality has opted to tax the lease. Local taxes, fees and administrative decisions are not invoices.

Four steps the Financial Administration recommends to municipalities for 2026

The FS guide recommends four things to municipalities. For each we state what the guide says and how you do it concretely with us. The municipality’s financial system prepares the invoice, but it is the digital postman that delivers and reports it; the difference is explained in the article an accounting program is not a digital postman.

Step 1: Check the municipality's VAT status

FS guide

If the municipality is a VAT payer, it will not only receive but also issue e-invoices for selected domestic transactions. If it is not a VAT payer, no obligation to issue arises, but it must be ready to receive e-invoices from suppliers who are obliged to issue them.

How you do it with us

You can check the status of the municipality and of each organisation in the register of VAT payers on financnasprava.sk. When an entity is added to our portal, its VAT registration status is filled in automatically from the Financial Administration's open data.

Step 2: Make sure you can receive e-invoices

FS guide

E-invoices will most often be delivered through certified delivery service providers, the so-called digital postmen. The municipality needs a solution that lets it receive e-invoices: a standalone postman service or a solution integrated in its financial system. This applies regardless of any consent to another method of delivery.

How you do it with us

That is exactly our service: a certified digital postman (FS register, EFSK000031) with our own access point to the Peppol network. With us, every company ID has the Data archive switched on by default, i.e. receiving, sending and retention of originals for €2 excl. VAT a month; whoever wants to receive for free only switches the archive off in the entity's detail. A received invoice arrives by e-mail as a PDF with the original XML and is available in the portal. Operational security: ISO/IEC 27001:2022 certification is under way with the accredited body SKQS, s. r. o., Žilina (SNAS); we plan the certificate by 1 July 2027 (OpenPeppol requires it of all providers from 1 October 2027; nobody has to hold it yet); contracts and availability are public at /zmluvy and /status. The onboarding procedure is below.

Step 3: Contact the supplier of your financial or accounting system

FS guide

Find out whether the system will be ready to receive and process e-invoices, when this option will be available and whether received e-invoices will be processed automatically without manual re-typing. In most cases an update of the existing system will suffice.

How you do it with us

Send your supplier the link to our developer documentation: the portal speaks the national SAPI-SK interface, which is the same for all postmen, and has a free test environment. Until the integration is ready, you work via e-mail to the registry office and exports (CSV, ZIP with originals).

Step 4: Use voluntary participation during 2026

FS guide

Verify the readiness of systems, set up processes and train staff in advance; municipalities can join e-invoicing before 1 January 2027.

How you do it with us

Until the mandate starts, sending is free with us too; payment is made in advance with prepaid credit and the first deduction from it takes place on 1 February 2027 for January 2027. After the selection is confirmed, you send yourself a test invoice from the portal over the live network and see the whole flow including the delivery receipt.

Exceptions and special cases

Supplies exempt from VAT

For services exempt from tax (for example certain financial, insurance, health or educational services) no obligation to issue an e-invoice arises. If the supplier sends one electronically voluntarily, the system processes it like any other.

Simplified invoices

A document up to €100 or an e-kasa receipt up to €400 including VAT is not an e-invoice and is not sent through a postman.

Classified information

E-invoices are not issued for supplies related to classified information and for supplies to the Slovak Information Service and Military Intelligence.

Another delivery method by consent

Business partners may agree in advance on another method (their own systems, e-mail). A VAT-payer municipality needs the customer's prior consent for this and the invoice must still be structured XML under EN 16931 (UBL 2.1 or CII D16B). The obligation to have receiving and sending through a postman in place does not change, and the municipality loses provable delivery.

The supplier sends only a PDF

If the supplier is obliged to issue an e-invoice, it must follow the e-invoicing rules. The FS recommends that the municipality point the supplier to the correct procedure and ask for the invoice to be issued in the e-invoicing system. Suppliers without this obligation (for example non-payers) send invoices as before.

Energy, telecommunications, waste

E-invoices from large suppliers of energy, telecommunications or software services will also come through a postman if the supply triggers the e-invoicing obligation.

What changes and what stays

Identifier: A municipality needs no new identification number or registration; its existing DIČ (tax ID) identifies it in the network. A municipality without a DIČ should contact the FS call centre (048/4317 222).
Contract value is irrelevant: The obligation is not assessed by the value of the supply. The exemption tied to the €5,000 threshold under Act No. 215/2019 Coll. ceases to apply. For a €20 purchase with an e-kasa receipt, however, the supplier does not have to send the invoice through a postman (simplified invoice).
Deadline for issuing: 15 days from the supply or from receipt of a payment before the supply, as today. From 1 July 2030 it shortens to 10 days.
Control statement: The control statement and the recapitulative statement are abolished from 1 July 2030, when automated reporting of invoice data replaces them.
Invoice approval: E-invoicing changes delivery and processing, not the municipality's internal approval processes. Those remain within its competence.
Contracts with suppliers: In most cases they do not need to be changed. For new contracts it may be appropriate to adjust the provisions on the method of invoicing and communication.
Incorrect invoice: The same procedure as today: you ask the supplier for a correction; the correction is made by a corrective e-invoice or by a credit note and a new invoice.
Advances and instalment schedules: A request for payment or a pro forma invoice that does not give rise to a tax liability is not sent through e-invoicing. If a tax liability arises from an advance payment, a VAT-payer municipality issues an e-invoice. An instalment schedule is no longer regarded as a summary e-invoice.
Network or postman outage: The legislation provides for a fallback regime: in a demonstrable outage the invoice is recorded or delivered later, once operation is restored.
What the Financial Administration sees: From e-invoices sent through a postman it obtains data automatically to the extent set by the VAT Act; this is not unlimited access to documents. For invoices sent by another agreed method no data are reported and the existing obligations remain (control statement).

Liability and penalties

According to the FS guide, the supplier fulfils its obligation by issuing the e-invoice correctly and sending it through a certified delivery service; dealing with the recipient’s lack of readiness is not its task. The responsibility for being ready to receive lies with the recipient, i.e. also with the municipality.

The VAT Act provides for penalties for failing to meet obligations related to e-invoicing or for sending incorrect data: the fine can reach up to €10,000 and up to €100,000 for repeated breaches. No penalty is imposed, for example, for an obvious error that the municipality corrects without delay, or if the breach demonstrably occurred because of a technical problem on the digital postman’s side. Failing to issue an e-invoice is a breach of a non-monetary obligation under the Tax Procedure Code (Act No. 563/2009 Coll.).

Retention, records management and XML

The obligation to retain e-invoices under § 85o(15) of the VAT Act applies only to VAT payers (as suppliers and as customers). A municipality that is not a VAT payer and only receives invoices does not have this obligation under the VAT Act. The method of retention does not change on 1 January 2027: paper invoices may be kept electronically and vice versa; the municipality follows its own records management rules.

The original of an e-invoice is the XML file under EN 16931; the PDF is its human-readable form. Staff do not have to work with the XML; it is processed in the background in the financial system or in our portal. For entities added from 13 September 2026 the Data archive is on by default: we keep the originals of received and issued invoices (XML and PDF) in the EU for as long as you work with us (1 GB included, €2 excl. VAT a month per company ID). Whoever switches the archive off in the entity’s detail receives for free; the invoice content is then deleted 14 days after delivery and only the delivery record remains. The municipality keeps its own records management as before. Details are discussed in the article archiving e-invoices.

Onboarding procedure in the portal, step by step

The finance department can handle the whole procedure without an IT project. The only step outside the portal is confirming the provider selection on the Financial Administration portal, which the statutory representative or an authorised person must do for each IČO separately.

1
Create an account
On the /register page enter an e-mail (for example the finance department's), confirm it with the link from the e-mail and add a name and phone number. You set a password in Settings; you can also sign in with a link from the e-mail.
2
Add the municipality and every organisation
Companies → Add company: enter the IČO (company ID); the name and address are filled in from the register. Add each IČO (municipality, school, technical services) as a separate entity. An account holds 100 entities as standard; for local governments we raise the limit free of charge, just write to us.
3
Set where invoices should go
Entity detail → Notifications: the e-mail of the registry office or of the accounts department. Each organisation can have its own (for example the school's accountant). Received invoices arrive here as a PDF with the original XML attached.
4
The statutory representative confirms the provider selection with the FS
The entity detail shows a link to the Financial Administration portal. The mayor, the director of the organisation or a person authorised to act for the entity towards the FS signs in (eID or FS portal credentials) and confirms Verteco as provider. Once for each IČO. After confirmation the entity turns green in the portal, we complete the Peppol network registration automatically and a confirmation e-mail arrives. If the entity already had another provider, we send the migration-code procedure.
5
Send yourself a test invoice
Entity overview → Send a test invoice: a €0.00 invoice travels through the live network back to you. Within seconds you see the delivery receipt (MLS) and what the e-mail in the registry office looks like.
6
Inform your suppliers
Entity detail → Overview has a ready-made notice for suppliers with your Peppol identifier (0245:DIČ). Copy it into an e-mail or onto the municipality's website. Suppliers find the addressee in the network by DIČ.
7
Involve the accounts department and other people
Entity detail → Access and contracts: invite other people by e-mail (accountant, registry office, controller) with the role they need. Each of them can enable two-factor sign-in and restrict sign-in to the office's IP addresses. Ownership of the account can be handed over to a successor.
8
Collect the documents
Received invoices are in the document overview with the delivery time and the status of the report to the Financial Administration; you download the PDF, the XML and the delivery receipt. The accounts department has a CSV overview and a ZIP with originals, the financial system the SAPI-SK interface.

For the supplier of your financial system

The national SAPI-SK interface the portal speaks is the same for all digital postmen; a supplier that supports it connects to us through the same interface. Documentation, OpenAPI and a free test environment are on the page documentation for developers. If you do not want to handle the integration with your supplier, we build it turnkey (price by scope, proposed after a short analysis).

What it costs a municipality

The FS guide states that costs depend on the chosen solution and the number of invoices and that free solutions will also be available to entities with a low number of invoices. Our price list is public and the same for everyone:

Service	Price excl. VAT	Note
Receiving, sending and Data archive	€2 / mo per company ID	For every company ID (the municipality and each organisation) that sent an invoice in the given month or had the Data archive on; for new entities the archive is on by default. The price includes 1,000 invoices a month combined (sent and received), reports to the Financial Administration and 1 GB of archive for originals in the EU; paid in advance from prepaid credit, deducted monthly per usage, €24 a year. Above the limit €0.01 per invoice (received or sent); we never block delivery.
Receiving without the archive	€0	Only for a company ID whose owner switched the Data archive off in the entity’s detail and which sent nothing in the month; up to 1,000 invoices a month, including reports to the Financial Administration. Invoice content is deleted on our side 14 days after delivery; the municipality keeps the originals itself. Above the limit €0.01 per received invoice.
Turnkey integration of the financial system	by scope	Optional, one-time. The supplier of your system can connect via SAPI-SK on its own, free of charge.
Archive storage above 1 GB	€2 / mo per additional GB	1 GB per entity is included. Once full, the storage grows by another 1 GB and every further started GB is billed like another entity (€2 excl. VAT a month). A typical e-invoice is 10 to 100 kB; a municipality rarely comes close to the limit.

Prices are excl. VAT, per company ID that sends or has the Data archive on. They apply from 1 January 2027; during the voluntary period until 31 December 2026 everything is free. Payment is in advance with prepaid credit (€10, €25, €50 or €100 incl. VAT per entity, or per consolidated payer) and the consumption is deducted from it on the 1st day of each month for the finished month, for the first time on 1 February 2027 for January 2027. Example: a town with 15 organisations that have the default Data archive pays 15 × €2 = €30 excl. VAT a month for receiving, sending and the archive of originals; an organisation that switches the archive off and sends nothing pays nothing unless it exceeds 1,000 invoices a month. The archive is on for municipalities on purpose: the municipality and each of its organisations has the originals of received invoices stored in the EU without anyone having to set it up, and the accounts department can reach them even after a change of financial system or of staff. The full price list and the terms of the price guarantee: price list, price guarantee.

Public procurement

At €2 excl. VAT a month per company ID with the archive or with sending, the estimated contract value even over several years is far below the thresholds for a low-value contract. The exact thresholds change with amendments; check them in the current wording of the act. The municipality sets the procedure according to its own internal directive.

Contracts public before signing

The terms and conditions, the data processing agreement, the NDA and the SLA are published on the page contracts. The municipality can assess them in advance and the text is public before it signs.

Quotation on request

For a market survey or a tender we prepare a formal quotation with the company’s identification details. Write to peppol@verteco.digital or use the contact form.

Official sources of the Financial Administration

Guide “Mandatory electronic invoicing for municipalities and towns from 1 January 2027” (PDF in Slovak, 16 pages, 16 July 2026): 4 steps for 2026 and more than 40 answers to municipalities’ questions.
E-invoice section on financnasprava.sk: practical guides, more than 100 frequently asked questions and explanations of real-life situations.
List of certified delivery service providers: Verteco digital services is listed under PA SK ID EFSK000031.
info-efaktura.sk: an interactive guide and procedures for individual groups of entities.
Financial Administration Academy: recordings of webinars on e-invoicing; the “Financie správne” podcasts on YouTube.
Financial Administration call centre: 048/4317 222 (working days 8:00 to 16:00), sluzby@financnasprava.sk.

Who the municipality will be talking to

Bc. Norman Bystričan, MBA

Managing director (CEO)

Runs the company and is personally responsible for its commitments. You will find his signature on filings with the Financial Administration.

Mgr. Miriama Mrkávková

Customer support

Helps the registry office and the accounts department with onboarding and day-to-day operation.

+421 944 488 269 · peppol@verteco.digital

To local governments that join us as a reference we offer personal training of the finance department and the registry office and help with the provider selection for all their organisations; we are also happy to come to a meeting. Need material for the council? Write to peppol@verteco.digital or use the contact form.