Why Slovakia chose Peppol (and not its own state system)

In short

• The original concept of a central state system (IS EFA) got fully under way only for invoicing with the state (B2G); for nationwide B2B the state reconsidered it.
• The European ViDA directive meanwhile set the direction: e-invoicing based on the EN 16931 standard and decentralised exchange, not national central platforms.
• An independent analysis recommended the Peppol network and the Financial Administration chose a model with several certified providers, where the company chooses its provider itself; competition pushes prices down.

Why did Slovakia not build its own central system?

Slovakia originally planned a central e-invoicing information system (IS EFA)through which all invoices were to pass, similar to the Italian SdI model. This concept was put into practice for invoicing to the state (B2G), already then on the European standard EN 16931 (UBL 2.1). The nationwide extension to B2B, however, was repeatedly postponed, and in the meantime the European brief changed too: central national platforms stopped being the direction the EU was heading in.

What is the ViDA directive and what does it prescribe?

In March 2025 Council Directive (EU) 2025/516 was adopted, known as ViDA (“VAT in the Digital Age”). It introduces mandatory electronic invoicing and real-time digital reporting and is built on the EN 16931 standard and the decentralised exchange of documents between providers. Building a national central system at that time would have meant building something that would have to be reworked by 2030. The decision on the architecture thus became urgent, and its criterion was compatibility with the European direction.

Who recommended Peppol and with what arguments?

The consultancy PwC prepared the study Možnosti elektronickej fakturácie na Slovensku (Options for electronic invoicing in Slovakia), which compared the alternatives for the delivery service on the basis of a multi-criteria analysis. The recommendation was to adopt the Peppol network, with the arguments of lower costs, higher security, interoperability with other countries and wider scope for innovation. For Slovakia, as a small open economy without an existing state platform for exchanging invoices, Peppol came out as the most suitable solution; at the time the network was used by 19 of the 27 EU countries and since 2011 it has been coordinated by a structure founded on the initiative of the European Commission.

Central vs. decentralised model in brief

Why a decentralised model with several providers?

The Financial Administration then formally decided to build the delivery service on the Peppol network in a decentralised model, through a larger number of certified providers (“digital postmen”). The project intent (document I-02, Ministry of Finance of the Slovak Republic) gives the explicit reasoning: more providers mean spreading the risk of a single point of failure, and the key success factor is to be a healthy competitive environment: a market of affordable, high-quality and secure services. The state kept the role of regulator and the “fifth corner” for tax reporting; the exchange infrastructure itself is carried by the providers. The intent also passed the assessment of the Value for Money Unit.

Legislative and institutional anchoring

• The Financial Directorate of the Slovak Republic became the Slovak Peppol Authority: it accredits providers and sets the national implementation rules.
• Mandatory e-invoicing was introduced by amendment No. 385/2025 Coll.; the obligation for domestic B2B transactions applies from 1 January 2027.
• The largest vendors of accounting and software solutions have also joined the implementation, so a connection exists for the vast majority of the market.

What this means for your company

The decentralised model has three practical consequences for businesses. First, you choose the provider yourself on the Financial Administration portal and you can also change it: each DIČ has one provider for receiving, sending is possible through several, and the change is made with a migration code without any gap. Second, competition between providers is the intention of the model, not a side effect. Comparing prices pays off (our price list is public: receiving without the archive is free, with the archive and sending from €2 per month per IČO). Third, the network is international: the same integration through which you invoice a Slovak customer also delivers an invoice abroad. Whether your business partner is already in the network you can check for free.

We are one of the certified providers (PA SK ID EFSK000031) with our own Access Point, exactly in the model the state chose: the infrastructure is carried by the market and businesses benefit from competition.

Sources

• MF SR: Projektový zámer projektu eFA (I-02) (Ministry of Finance of the Slovak Republic: project intent of the eFA project)
• Value for Money Unit: assessment of the e-invoice project
• PwC: Možnosti elektronickej fakturácie na Slovensku (Options for electronic invoicing in Slovakia)
• Council Directive (EU) 2025/516 of 11 March 2025 (ViDA)
• Act No. 385/2025 Coll.

Frequently asked questions