The Slovak Republic will automatically assign tax identification numbers to approximately 58,000 non-governmental organisations to prepare them for mandatory electronic invoicing beginning in 2027, eliminating the need for manual registration or office visits.
The Slovak Republic’s Financial Administration announced on 23 June 2026 that non-governmental organisations will receive automatic tax identification numbers (TIN) to prepare for mandatory electronic invoicing beginning in 2027.
Approximately 58,000 entities—chiefly civic associations, foundations, and non-profit organisations—currently lacking a TIN will have one assigned without requiring formal application or office visits.
The administration will systematically extract data from established legal entity registers to conduct automatic registrations over the coming months. Affected organisations will receive formal notification of their TIN assignment via electronic mailbox on Slovensko.sk or by postal delivery. The Financial Administration will also gradually begin automatically registering newly established organisations once relevant source registers are connected to the system.
Jozef Kiss, President of the Financial Administration, stated that assigning VAT numbers aims to eliminate a major barrier to electronic invoice adoption. The initiative is designed to provide organisations with sufficient preparation time and ensure a smooth transition to e-invoicing.
Why the TIN matters
The tax identification number serves as the primary identifier in Slovakia’s electronic invoicing system and the Peppol network, enabling correct routing and delivery of invoices to recipients. Without a TIN, organisations cannot participate in the mandatory e-invoicing framework launching in 2027.
The Financial Administration will publish lists of newly assigned TINs on its portal, allowing energy suppliers, telecommunications operators, and other service providers to continuously update their systems with current organisational identifiers.
Exemptions and special cases
Civic associations receiving only non-taxable income—such as the 2% tax share or financial donations—will face no new tax filing obligations despite TIN assignment. The automatic registration process does not change their existing tax compliance status.
Certain entities, particularly those with 12-digit organisational identification numbers that are not registered in official legal entity registers, cannot receive automatic TIN assignment. These organisations must apply manually using the “Application for registration for income tax” form available on the Financial Administration portal. The administration guarantees TIN assignment within the statutory 30-day period, often significantly sooner.
Preparation timeline
Once notified of TIN assignment, authorised representatives should create user accounts on the Financial Administration portal and request access to their organisation’s personal internet zone. Before the e-invoicing system launches, organisations must select an accredited electronic invoicing service provider (known as a “digital postman”) from the administration’s published list.
The Financial Administration offers extensive guidance through its portal, including practical instructions, responses to over 100 frequently asked questions, and detailed explanations of specific scenarios.
Organisations can access an interactive e-invoicing guide at www.info-efaktura.sk, recorded webinars through the Academy of Financial Administration, and direct support via the call centre at 048/4317 222.
