Guide
Guide to e-invoicing and Peppol
Plain language on mandatory electronic invoicing in Slovakia from 1 January 2027, without marketing, with links to official sources. If this is your first visit, start with the first article. If you already know what you need, register for free.
Looking for click-by-click instructions rather than theory? Exact step-by-step guides (choosing a provider, first login, sending and downloading an invoice, notifications, your accountant) are on the separate page Step-by-step how-tos.
Obligations from 1 January 2027
Mandatory e-invoicing from 1 January 2027
Who issues, who must be able to receive, exemptions, deadlines and what your company has to prepare in time.
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Penalties for e-invoicing and the tolerance period
Which penalties apply, how high they are and what the government bill on a tolerance period for the first half of 2027 changes.
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Reporting invoice data to the Financial Administration (SK TDD)
How data from e-invoices reach the Financial Administration, who reports them and what the provider does automatically.
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Archiving e-invoices
Who keeps e-invoices, for how long and in what form, and why the provider does not take over this obligation.
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Why Slovakia chose Peppol
From the central IS EFA system via the ViDA directive to a decentralised model with certified providers.
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Depending on who you are
E-invoicing and the non-VAT payer
You do not have to issue, but you must be able to receive. What exactly to do and what an invoice without VAT looks like.
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E-invoicing for sole traders (SZČO)
What a VAT payer and a non-VAT payer must do, how to choose a provider and when receiving costs nothing.
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E-invoicing for non-profits, associations and owners’ associations (SVB)
Why associations and associations of apartment owners must also be able to receive, and how to do it.
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An accounting program is not a digital postman
The program creates the invoice, the provider delivers it. How to find out what you have and what you must choose yourself.
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Digital postman and Peppol ID
What a digital postman and Peppol are
How the Peppol network delivers invoices, what the Access Point, SMP and SML are and what a Slovak Peppol ID looks like.
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Peppol ID: what it is and how to get one
The Slovak form 0245:DIČ, how you obtain it by choosing a provider and how you check it (yours or someone else’s).
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How to choose a digital postman
What to ask before choosing: own Access Point, price, API, reporting to the FS and receiving limits.
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Choosing a provider on the Financial Administration portal
Step by step, when the company does not show up, selection on behalf of a client and what follows afterwards.
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Changing your digital postman
A new selection on the FS portal, a migration code without any gap in receiving and the deadline for deregistration.
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Invoice, format and errors
How to send an e-invoice via Peppol
What you need, how to check the customer and what happens after sending (delivery receipt, FS reporting).
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E-invoice requirements from 2027
Mandatory data under the VAT act and their fields in EN 16931, the VAT breakdown and party identifiers.
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Credit notes and advance invoices
Credit notes, debit notes, advances and deducting an advance in an e-invoice, with links to validated samples.
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The customer is not in the Peppol network
What the error “not registered in the Peppol Network” means and what to do next.
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The most common e-invoicing errors
Wrong Peppol ID, faulty VAT breakdown, PDF instead of structured data: typical mistakes and how to avoid them.
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Peppol BIS Billing 3.0 and EN 16931
The e-invoice format: UBL XML structure, code lists, validation and why it is not a PDF with an attachment.
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For developers
The content is for information only and does not constitute binding legal or tax advice. The applicable legislation and the positions of the Financial Administration of the Slovak Republic prevail.