If we join e-invoice testing in 2026, must we continue using it?
Short answer
No. The period from 1 January 2026 to 1 January 2027 is voluntary. A business may test electronic invoicing and delivery through a delivery-service provider without thereby acquiring a statutory obligation to continue during the voluntary period. The VAT Act does not prevent a return to the previous invoicing method before 2027.
Expressly voluntary period
The law describes this period as transitional and voluntary.
There is no legal obligation
The company can return to the original method before 2027.
Not legal
The restriction can only result from the conditions of a specific provider.
Check the conditions in advance
Before testing, check the commitment and termination conditions with the provider.
Conclusion
Voluntary testing in 2026 does not create a statutory obligation to continue; only the selected provider’s contractual terms may affect withdrawal from its service.
Sources
- Law no. 222/2004 Z. z. Coll. on VAT, § 85o (as amended by Act No. 385/2025 Z. z. Coll.)
- official methodical and informational materials of the Financial Administration of the Slovak Republic for e-invoice
the portal of the Financial Administration of the Slovak Republic — voluntary implementation in 2026 · legislative information of the FS SR regarding the delivery service
Not legal advice.