Slovak e-invoicing for foreign companies

Who does this apply to?

Your situation depends on whether your company has a Slovak VAT registration and what role you play — sender or receiver:

Your situation	Must send via PEPPOL?	Should receive via PEPPOL?
Foreign company, Slovak VAT (IČ DPH), issues invoices to SK businesses	YES from 2027	YES
Foreign company, no Slovak VAT, receives invoices from SK suppliers	NO	RECOMMENDED
Foreign company, SK subsidiary / branch with IČO	Depends on VAT status of SK entity	YES
Foreign ERP provider / integrator serving SK clients	NO (client obligation)	Must support PEPPOL output for clients
B2G: supplying to Slovak government entities	MANDATORY NOW	YES

Typical foreign company profiles

Do I need a Slovak PEPPOL access point?

The Slovak PEPPOL infrastructure is called SAPI-SK (Slovak Access Point Infrastructure). It is part of the pan-European PEPPOL network — the same network used in Austria, Germany, the Netherlands, and 30+ other countries.

Key point: you do not need a specifically Slovak access point. Any certified PEPPOL access point registered in the PEPPOL directory can send and receive Slovak e-invoices. If you already have PEPPOL for another country, extend it to Slovakia.

If you do not have PEPPOL yet, Slovak-certified SAPI providers include: Digitálny Poštár, MRP, and others. Your ERP vendor or accountant can recommend the right one for your setup.

Receiving e-invoices from Slovak suppliers

From 2027, your Slovak suppliers who are VAT-registered will be legally required to issue invoices via PEPPOL. This means:

• They will need your PEPPOL Participant ID to deliver the invoice to you
• Without a PEPPOL endpoint, they cannot comply with their legal delivery obligation
• You should register your PEPPOL ID in the PEPPOL SMP directory so Slovak suppliers can look you up

The invoice format you will receive: UBL 2.1 XML, PEPPOL BIS Billing 3.0 profile. Your ERP or PEPPOL middleware should be able to parse and process this format — it is the same format used across the EU.

Sending e-invoices to Slovak customers

If you have a Slovak VAT registration (IČ DPH) and issue invoices to other Slovak VAT-registered businesses, you are subject to the 2027 mandatory e-invoicing obligation.

Correcting invoices and handling rejections

Once a PEPPOL invoice is delivered, it cannot be recalled. If something is wrong — wrong recipient, wrong amount, wrong VAT — the remedy is a Credit Note (document type 381).

The recipient can signal rejection via a Message Level Response (MLR) if their access point supports it. But legally, a formally valid invoice is considered delivered regardless — the recipient must request a Credit Note from you rather than simply rejecting it.

→ Full details: Correction and rejection guide

VAT obligations for foreign companies in Slovakia

E-invoicing and VAT compliance are separate obligations — but they interact:

• VAT registration threshold: Foreign companies supplying goods/services in Slovakia may need to register for Slovak VAT (IČ DPH). The threshold for distance sales is EUR 10,000 (EU-wide). For B2B with reverse charge, registration requirements differ.
• Reverse charge: Many cross-border B2B supplies use the reverse charge mechanism — the Slovak buyer accounts for VAT. In this case, the seller invoice shows VAT category AE (reverse charge) or O (outside scope), with the appropriate exemption reason.
• VAT ID on invoice: If you are not VAT-registered in Slovakia but the supply is subject to reverse charge, your home country VAT ID should appear on the invoice (BT-31 with your country's prefix).

Key dates

• January 2025 — B2G e-invoicing mandatory (supplying to Slovak public bodies)
• 1 January 2027 — B2B e-invoicing mandatory for SK VAT-registered businesses
• 2030 — EU ViDA directive cross-border reporting requirements take effect

The 2027 mandate initially covers domestic Slovak-to-Slovak B2B. Cross-border e-invoicing (e.g. Austrian company issuing to Slovak company) falls under EU ViDA from 2030, but the Slovak recipient will need PEPPOL from 2027 for domestic invoices, making a PEPPOL endpoint practically necessary now.

Preparation checklist for foreign companies

• ☐ Identify all entities with Slovak VAT registration (IČ DPH)
• ☐ Determine whether you send, receive, or both
• ☐ Check if your existing PEPPOL access point covers the Slovak network
• ☐ If no PEPPOL yet: select a SAPI-SK certified access point provider
• ☐ Register your PEPPOL Participant ID in the PEPPOL SMP directory
• ☐ Configure ERP output to include SK-CIUS required fields (IČO, CompanyLegalForm, Slovak VAT ID format)
• ☐ Validate sample invoices against SK-CIUS rules before go-live
• ☐ Inform your Slovak suppliers of your PEPPOL Participant ID
• ☐ Set up a Credit Note process for corrections

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