Slovak e-invoicing Q&A in English

Match of postman and software

Must the delivery-service provider match the provider offered by my accounting software?

No. The delivery-service provider is selected through the Slovak Financial Administration portal independently of the accounting or invoicing software used. Choosing the provider already int

Shipping outside the postman

If I send e-invoice by email outside a delivery service, is its data automatically reported to the Financial Administration?

No. Merely issuing an invoice in your own system does not automatically make its data available to the Financial Administration. Automated reporting occurs only when e-invoice is sent or rec

Test operation

If we join e-invoice testing in 2026, must we continue using it?

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 statu

Voluntariness of both parties

If a sole trader is not required to issue e-invoice, must the customer company receive the invoice as e-invoice?

If a sole trader has no statutory obligation to issue e-invoice, for example because the trader is not a VAT payer registered under § 4, § 4b or § 4c, and invoices a company in another, non-

Official FS FAQ · attachments

What is the maximum size of an e-invoice attachment?

There is no single universal limit that applies to every delivery-service provider. The Slovak Financial Administration states that providers may set their own technical limits; in practice,

APIs and integrations

Which APIs are needed for e-invoice?

The law does not require a particular API. A business issuing only a few invoices may use a provider portal or invoicing application without any API integration. ERP systems, e-shops and aut

Accreditation documents

What documents are required for the accreditation of the service provider?

The applicant for the provision of services in the Peppol network submits, in particular, documents relating to the relationship with OpenPeppol, an application for accreditation to the Slov

MIME types

Which attachment formats are permitted in e-invoice?

An e-invoice may include attachments in the following formats: CSV (text/csv), PDF (application/pdf), PNG (image/png), JPEG (image/jpeg), XLSX (application/vnd.openxmlformats-officedocument.

Identifiers

Which identifiers should be stored for an e-invoice?

§ 74 of the VAT Act and EN16931/Peppol BIS Billing 3.0 require the invoice number and identification of the parties, including the company registration number, VAT identification number or t

Monitoring

What monitoring obligations does Access Point have for e-invoice?

The Access Point should be able to track the entire life cycle of the message: receipt of the document from the customer, validation, recipient search, sending, technical acceptance or failu

Schedule

Which dates and deadlines apply to issuing and sending e-invoice?

The key dates are 2026 as the voluntary preparatory period, 1 January 2027 as the start of mandatory e-invoicing for the specified domestic supplies, and 1 July 2030 as the planned next phas

Roles and approaches

What roles to set up in the e-invoices team?

The law does not specify which user roles a company should use for e-invoices. Each organization can set its own authorizations according to its processes and the capabilities of a specific

Costs

What are the costs of electronic invoices?

Neither the law nor the FAQ of the Financial Administration determine a uniform price for electronic invoicing. The price depends on the provider's current price list, service scope, number

Testing

What are the conditions for joining the test (beta) operation at the software supplier?

There are no uniform legal conditions for engaging in test or beta operation. The conditions are determined by each software supplier separately. Some suppliers allow testing for all custome

Sanctions

What penalties apply for breaches of e-invoice obligations?

Where the contracted e-invoicing delivery-service provider receives or sends an e-invoice, the provider must automatically report the relevant data to the Financial Administration within fiv

Types of documents

Which document types are sent and received through e-invoice?

The e-invoice process primarily covers invoices, self-billed invoices and corrective invoices. It is not a general-purpose channel for every business document. Attachments may accompany an i

Archive

How should proof of e-invoice submission be archived?

Archive the submission evidence with the specific invoice rather than separately in email. The evidence package should contain the submitted XML, its hash, the validation report, submission

Archive after payment

How should e-invoice be archived after payment?

After payment, retain the original XML, attachments, a readable rendering, the validation report, accounting export, the link to the payment, payment status and the processing audit trail. P

Required XML archive and recommended proofs

How must e-invoices be archived, and what must be retained?

Under § 85o ods. 15, a VAT payer retains e-invoice for ten years after the end of the calendar year to which it relates. From the statutory definition of e-invoice, the Financial Administrat

B2C and e-shop

Does e-invoice also apply to B2C consumer invoices?

An ordinary sale to an individual acting as a final consumer is not the main target of mandatory B2B/B2G e-invoicing. Where an individual buys from an e-shop privately and outside a business

Connection

How long does it take to connect to the Peppol network?

If you use accounting or ERP software that already has a connection to Peppol or a certified e-invoicing delivery-service provider, activation can be very fast. With your own solution, older

"also invoice" switch

How should invoicing software distinguish mandatory e-invoice from a consumer invoice?

The software may expose a switch or processing flag that determines whether a document is validated and submitted as e-invoice through a delivery-service provider or issued through the ordin

Code O

How should a non-VAT payer invoice a VAT payer using e-invoice voluntarily?

A supplier that is not a VAT payer does not invoice the supply as subject to VAT. If the supplier voluntarily sends a structured invoice through a delivery service, the lines are generally m

C5 reporting

How does C5 reporting to the Financial Administration work?

C5 reporting is a separate data flow towards Financial Administration, which must be distinguished from the delivery of an e-invoice to a business partner via Peppol. A C2 or C3 flow handles

§ 4b

How does e-invoice work for a VAT group registered under § 4b?

For group registration under § 4b, transactions with third parties must be distinguished from internal transactions between members of the group. Supplies between members of the same VAT gro

Self-billing

How does self-billing work with e-invoice?

Self-invoicing remains possible even with e-invoice. It means that the invoice will be drawn up by the customer in the name and on account of the supplier, if the legal conditions are met an

Peppol · network

How does the Peppol network work?

Similar to mobile operators: each participant has its own provider (e-invoicing delivery-service provider) and the providers securely exchange the document according to common Peppol rules (

Mapping

How to map ERP fields to UBL e-invoice?

Start by mapping business terms, not XML tags. ERP fields such as invoice number, supplier, customer, items, VAT, due date, IBAN and order must be assigned to EN 16931 business terms and onl

FS documentation · suspicious document

How to report a fraudulent or mistakenly delivered e-invoice?

If an e-invoice arrives by mistake or has signs of fraud, according to the official methodological materials of the Financial Administration of the Slovak Republic, you should proceed simila

Google Drive

How to connect Google Drive to e-invoices?

Use Google Drive as a working storage with clear folder structure, rights, file naming, XML validation and archive trail. There should not be a single uncontrolled archive without metadata.

Rejection

Must rejection of a received e-invoice be communicated through Peppol?

Slovak law does not impose a general obligation to reject every disputed received e-invoice through a special Peppol message. Distinguish a technical rejection from a commercial or substanti

Shipping

How to send an e-invoice?

The e-invoice is not sent as an ordinary e-mail attachment. The supplier creates a structured XML, the system validates it, the e-invoicing delivery-service provider searches for the recipie

Retries, rejection and correction

How should e-invoice be resubmitted after a technical error?

Before resubmitting, establish the status of the first attempt. The same XML may be submitted again only under the provider’s rules and with duplicate protection. Changing data in an already

Safe repair

How can an XML error be corrected without compromising the accounting record?

First distinguish a technical export or mapping error from a change to the accounting content. Correct technical mapping in the ERP or transformation layer. Correct a commercial or accountin

Transition of the old document to the new mode

How should an invoice originally issued on paper or as a PDF before 2027 be corrected after 2027?

Where § 85o ods. 5 expressly requires it, the correction follows the format and delivery regime of the original invoice. An old paper or PDF invoice must not retrospectively be represented a

Repairs

How do I correct an e-invoice that has already been delivered?

First determine the invoice status. If it has not yet been sent, or was rejected technically, correct the XML and submit the valid version under the system rules. If it was successfully deli

Test environment

How can e-invoice delivery be tested without affecting a real trading partner?

Test the complete path—from XML generation and submission through a certified delivery service to receipt—in a Peppol test environment rather than production. Alternatively, use a test partn

Peppol Testbed

How should e-invoice XML be tested before production deployment?

Before deploying a new or modified e-invoice generator, validate its XML with the official Peppol Testbed validator at testbed.peppol.org/validation. The validator checks the UBL 2.1 structu

XML validation

How can I verify that an XML invoice is valid and deliverable?

No single check is sufficient. Verify, in sequence: the UBL 2.1 XSD structure, EN 16931 semantic rules through Schematron, the Peppol BIS Billing 3.0 profile, Slovak implementation and valid

System verification

How can an e-invoicing system be checked against Slovak requirements?

The ability to create a PDF or export some form of XML is not enough. Verify that the system produces e-invoice compliant with EN 16931 and Peppol BIS, applies Slovak rules, uses the correct

SMP lookup

How to verify which e-invoicing delivery-service provider is registered in SMP?

You can verify the registered e-invoicing delivery-service provider technically through the Peppol participant lookup in the SMP/SML infrastructure or through the provider's tool. Verificati

Accountant

How should e-invoice documents be sent to the accountant?

Provide a controlled package containing the original XML, attachments, readable renderings, validation reports, a document list, approval status and any notes concerning errors or correction

Accountant

How should a received e-invoice be transferred to the accountant?

Provide a usable electronic package containing the original XML, a readable rendering, the validation report, attachments, approval status and the basic match to the supplier or purchase ord

Workspace

How to use Google Workspace for e-invoices?

Google Workspace can support receiving, sharing, approving and communicating around e-invoices. However, it must be supplemented with XML validation, access rules, audit trail and controlled

External accounting and authorizations

How can a client and an external accountant work with e-invoice?

The law does not require the client and external accountant to use the same delivery-service provider. Where the chosen solution supports it, the client may grant the accountant controlled a

Practical chain

How does a received e-invoice move from a business to its external accountant?

The workflow has three stages. First, the supplier sends e-invoice through its delivery-service provider to the customer’s registered inbox. Second, the customer either exports the original

A specific example

What does an e-invoice correction look like in practice?

It is not a cancellation that deletes the original invoice. A credit note, document code 381, reduces the amount of the original invoice and identifies that invoice in BT-25. Where the error

Delivery

How can delivery of e-invoice be proved?

Preserve the delivery status issued by the provider, the dispatch and receipt times, sender and recipient identifiers, the original XML, the technical report and the audit trail. Together, t

Database of questions · Income

How do I receive e-invoice?

To receive e-invoice, arrange a certified delivery service registered for your Peppol ID. Without that registration or access, a supplier cannot locate you in the network. The provider may m

BT-25

How is the original invoice referenced in an e-invoice credit note?

State the original invoice number in BT-25, Preceding Invoice Reference. According to the Slovak Financial Administration, this field may be repeated, allowing one credit note to identify se

Complaint

How should a received e-invoice be disputed?

Record the dispute precisely: preserve the original XML, the reason for the dispute, the validation report or substantive discrepancy, communication with the supplier, and the decision on wh

E-shop

How to solve e-invoices in the e-shop?

The e-shop must distinguish which orders require an e-invoice, have the correct company data of the customer, VAT regime, link to payment, credit notes and export to accounting.

Foreign currency

How is a foreign-currency invoice handled in e-invoice?

Distinguish the document currency from the tax currency. The XML must contain the correct DocumentCurrencyCode and, where VAT must be expressed in euros, the corresponding tax-currency data.

More resorts

How to deal with the mass sending of e-invoices via the postman if we issue invoices at several centers in several programs?

Your proposed procedure is functional and common in practice. If your accounting software will provide its own e-invoicing delivery-service provider, you can contract him as a central point

Idempotency

How should idempotency be implemented for e-invoice submission?

Use an idempotency key linked to the invoice, XML version and submission attempt. If the same request is repeated after a timeout or retry, the system should recognise it and avoid creating

Rent

How should rent and payment schedules be handled under e-invoice?

From 1 January 2027, domestic electronic invoicing no longer permits a summary invoice in the form of a rent-payment agreement under § 75 ods. 2 of the VAT Act. Instead, the VAT payer must i

Operation and archive

How is reverse charge recorded in e-invoice?

For reverse charge, the electronic invoice must correctly show that VAT is accounted for by the customer rather than charged by the supplier. Merely setting the VAT rate to 0% is not suffici

Approval and audit

How can a client approve an invoice prepared on its behalf by an accounting firm?

Approval before dispatch is an internal process for which the law does not prescribe a single workflow. It may be handled through restricted client access in the invoicing software or throug

Multi-level approval

How to solve e-invoice approval by several people?

Set multi-level approval according to company rules: amount, center, project, cargo type, supplier or risk. Each step should have a status, a deadline, a substitute and an audit trail.

BT-117

How should VAT in BT-117 be calculated on a summary invoice?

BT-117 is the VAT amount for the relevant tax category in the tax breakdown. On a summary invoice, the calculation must comply with EN 16931, Peppol BIS and the VAT Act. If VAT calculated hi

Timeout

How to solve the timeout when sending an e-invoice?

Timeout means an unknown condition, not an automatic failure. First, find out whether the partner has processed the request, whether a transaction ID has been created and whether the invoice

Versions

How to deal with XML versioning of e-invoice export?

For each XML export, record the mapping version, the profile version, the validator version and the hash of the resulting XML. If you later change the export logic, old invoices should not b

Webhooks

How to solve webhooks for e-invoice statuses?

Never process the e-invoice status webhook blindly. Verify the source or signature, store the payload, check for idempotency, map the state to an internal state machine, and only then update

Deposits

How should an advance-payment document be handled in e-invoice?

The correct treatment depends on the document’s actual tax purpose. Distinguish a payment request that is not yet a tax invoice, an invoice issued for a payment received before the supply, a

Rounding

How should rounding be handled in e-invoice?

Rounding must not silently conceal a difference between totals. Where rounding is used, it must be represented in the structured data and reconcile with the amount payable. First identify wh

Attachments, PDF and separate feed

How are e-invoice attachments handled, and may they be sent by email?

e-invoice may include supporting documents in BG-24/BT-125 using the permitted MIME types, including PDF, PNG, JPEG, CSV, XLSX and ODS. A PDF attachment is not generally mandatory in Slovaki

SNN

How is the Slovak tax on sweetened non-alcoholic beverages shown in e-invoice?

The tax on sweetened non-alcoholic beverages is not VAT and must not be included in the VAT rate or VAT-specific fields. Where it must be shown on the document, map it as separate price or t

Backup packaging

How are deposit-bearing returnable packages shown in e-invoice?

Electronic invoicing under § 85o of the VAT Act does not change how deposit-bearing packages are assessed or reported. If a deposit for a reusable returnable package is currently shown as a

Approval

How should received e-invoices be approved?

The approval workflow should include technical XML validation, substantive verification of the supply, accounting review, an identified approver, a controlled document status and an audit tr

Operation and archive

How does e-invoice affect the Slovak VAT control statement?

e-invoice and the Slovak VAT control statement are separate obligations. The VAT control statement and recapitulative statement are not automatically abolished on 1 January 2027. Official me

Units of measurement

How to indicate the unit of measure in e-invoice?

The unit of measurement is not specified in e-invoice by arbitrary text, but by a code from the permitted code list. For the invoice item, the quantity and unit must be entered so that the s

PrepaidAmount

How to indicate the deduction of advances in the billing e-invoice?

In Peppol BIS, already paid payments are shown by default in the PrepaidAmount element as the amount paid in advance. It should not be mechanically replaced by negative lines in the InvoiceL

Discount

How to include a discount in e-invoice?

Don't just list the discount as minus text in the item description. In the XML, it should be clear whether the discount is on the line or at the level of the entire invoice. It must have an

Practical resolution

How can I determine in practice whether I must issue e-invoice to a customer?

Assess whether the customer is acting as a business or taxable person rather than as a final consumer. A company registration number or tax identification number is a practical indicator of

Database of questions · Choice of solution

How to choose a e-invoicing delivery-service provider?

Choose a e-invoicing delivery-service provider (Peppol Access Point) according to your scenario, not according to the price. Key areas for comparison: supplier role (provider vs. intermediar

Accounting firm

How to choose a e-invoicing delivery-service provider for several clients at once?

If an accountant or an accounting firm has several clients authorized as part of communication with the Financial Administration of the Slovak Republic, they can select and send a e-invoicin

Credit note

How do I issue a credit note as an e-invoice?

Create a new structured corrective document that is valid under the applicable e-invoice rules and linked to the original invoice. Do not overwrite or manually alter the original invoice. Th

Peppol ID · onboarding

How do I get a Peppol ID?

Peppol ID is not a new company number. It is a network identifier (identifier scheme + value) by which other Peppol network participants can find you and send you an e-invoice. In Slovakia,

Monitoring

How can I check the delivery status of e-invoice?

Check the system used for submission: the delivery-service provider’s portal, the ERP system, the integration API or the internal workspace. The status must be linked to the specific XML and

Technical view · ERP/API

How to change Peppol provider?

Changing the Peppol provider (Access Point) is technically the same as changing the e-invoicing delivery-service provider — the same contractual and SMP/SML process. However, for the ERP and

Deregistration period

How long does the former delivery-service provider have to deregister a participant?

When a certified delivery-service provider is changed, the former provider must deregister the participant from the central Service Metadata Publisher, or SMP, through the API or web interfa

Accreditation

What is the process of accreditation of the e-invoice service provider in Slovakia?

The service provider accreditation procedure is described in the accreditation scheme published by the Financial Administration of the Slovak Republic in the e-invoice and Peppol section. Th

Summary of the procedure

How should an accounting firm and clients currently invoicing in Excel move to e-invoice?

Treat the change as two coordinated workflows: one for the accounting firm and one for each client, covering both issued and received invoices. Select the delivery-service arrangement, agree

Verification and KYC

What is the difference between the verification of the Financial Administration and KYC at the e-invoicing delivery-service provider?

Verification on the side of the Financial Administration and KYC with the e-invoicing delivery-service provider are not the same. The selection or registration of the provider in the Financi

Invoice type code

Which document code is used for a tax invoice for an advance payment?

Use document type code 388, Tax invoice, for the tax document issued in respect of a payment received before the supply. Such a payment may trigger an obligation under the VAT Act to issue a

e-invoice · archiving

In what format and for how long must e-invoices be archived?

During the period from 1 January 2027 to 30 June 2030, § 85o ods. 15 of the VAT Act requires a VAT payer to retain an electronic invoice for ten years after the end of the calendar year to w

Contact details

How can contact details used when selecting a delivery-service provider be updated?

The VAT Act does not prescribe the technical procedure for changing the email address or telephone number entered when selecting a provider. These are operational contact details, but the av

Signature

Is an electronic signature required on e-invoice?

No. Where e-invoice is delivered through the Peppol network, neither a qualified electronic signature nor a qualified electronic seal is required. For an e-invoice delivered outside Peppol,

Advance payment

Must advance-payment invoices also be sent through an e-invoicing delivery-service provider?

Yes. An invoice issued for a payment received before goods or services are supplied is a regular invoice under § 72 ods. 1 of the VAT Act, not a separate document with a lower legal status.

Incorrect document

What should I do if I receive an incorrect credit note?

Delivery of a credit note does not mean that the recipient automatically accepts its substance. Slovak Financial Administration guidance says that the recipient should contact the issuer and

Waiting

What if the e-invoice is waiting for delivery?

If the e-invoice is waiting for delivery, first find out whether it is a regular queue, a temporary technical error or a problem with the addressee. Track the delivery partner's SLA, waiting

Reception

What if I only receive invoices and do not issue them?

Prepare the receiving side of the process: technical receipt, validation, internal approval, accounting hand-off and compliant archiving. Not issuing invoices does not by itself remove an ob

Occasional invoicing

What if I issue invoices only occasionally?

Low invoicing volume does not itself create an exemption from the statutory rules. Choose a proportionate, simple solution that can create and deliver a compliant e-invoice whenever the obli

Incorrect data

What if the customer’s tax identification number is incorrect on an e-invoice?

Under § 74 of the VAT Act, the supplier issuing the invoice is responsible for the accuracy of its mandatory particulars, including the customer’s identification details. The recipient shoul

PDF, XML and other sending method

What if my supplier sends only a PDF invoice by email?

Under § 85o ods. 4, a PDF sent by email is not by itself a structured electronic invoice. If the transaction is subject to mandatory e-invoicing, request the XML e-invoice. The parties may u

Peppol · unprepared customer

What if the customer is unable to receive e-invoice?

Where a customer is required from 1 January 2027 to be able to receive e-invoice but cannot be reached through the delivery service, for example because it is not connected to Peppol, the su

Duplicity

What should I do if e-invoice is submitted twice?

First determine whether both submissions contain identical XML. The same hash indicates repeated delivery of the same document; a different hash means the content differs and requires deeper

A stimulus

What if the former delivery-service provider misses the deregistration deadline?

If the former certified delivery-service provider does not deregister the participant from the central Service Metadata Publisher, or SMP, within three working days after the contract ends,

FS documentation · choice of postman

What if the postman does not conclude the contract after making a payment on the Financial Administration portal?

According to the FAQ, selecting a postman on the Financial Administration portal is only an initial expression of interest and a technical step for data transfer. It does not replace the con

Order

What should be done when a received e-invoice does not match the purchase order?

Do not reject the invoice automatically, but do not release it for payment either. Place it on hold for review and compare the purchase-order number, lines, quantities, prices, delivery and

Duplicity

What should I do if I receive a duplicate e-invoice?

Do not silently discard the document and do not post or pay it again. Mark it as a possible duplicate and compare the supplier, invoice number, amounts, date, payment reference and XML hash.

Contradiction of preview and structured document

What should be done when the PDF rendering differs from the e-invoice XML?

Stop and resolve the discrepancy rather than selecting whichever version is more favourable. Under § 85o ods. 4, mandatory e-invoice is the structured electronic document; the PDF is only an

Additional finding

What if the supplier did not know that e-invoice had to be issued to the customer?

If, at the time of the supply, the VAT payer did not know that the customer had a status requiring an electronic invoice, the invoice must be issued within 15 days after the customer subsequ

FS documentation · identification

What if the subject does not have a VAT number and only has an IČO?

If the entity does not have a tax identification number and only has an identification number, according to the official methodological materials of the Financial Administration of the Slova

Price reduction

What if the price must be reduced after an e-invoice has been issued?

If the price of goods or services must be reduced after the tax liability has arisen, this is a correction of the taxable amount under § 25 of the VAT Act. In e-invoice it is handled by issu

Operation and archive

What is an e-invoice audit trail?

An audit trail is a verifiable history of all important events that have occurred with an electronic invoice throughout its entire life cycle.

BT-1 Invoice number

What is BT-1 in e-invoice and how is it related to the invoice number?

BT-1 is the official designation of the business term invoice serial number according to the European standard EN 16931. In the UBL XML structure used by Peppol BIS Billing 3.0, it is writte

BT-10 Customer reference

What is BT-10 (customer reference) and when is it mandatory in e-invoice?

BT-10 is a field for the customer reference — an internal code, contact person name or other identifier that the customer has communicated to the supplier for the purpose of processing the i

BT-133 Accounting classification

What is BT-133 (accounting line assignment) in e-invoice?

BT-133, entered in the UBL as an element cbc:AccountingCost within a specific line of the invoice, serves to indicate the internal accounting or cost classification of the item according to

Business Rule

What is a Business Rule (BR) in e-invoice?

Business Rule (BR) is a validation rule that verifies whether the e-invoice meets the requirements of the EN 16931 standard or the relevant implementation (for example, Peppol BIS Billing or

BT and BG

What is Business Term (BT) and Business Group (BG) in e-invoice?

Business Term (BT) is one specific e-invoice business data defined by the EN 16931 standard, for example BT-1 (invoice number) or BT-110 (VAT amount). A Business Group (BG) is a logical grou

Time stamp

What is an e-invoice timestamp and why is it important?

In electronic invoicing, a timestamp is not merely a displayed time. The certified delivery-service provider must automatically and reliably record the exact date and time of the relevant ev

CII

What is CII (Cross Industry Invoice)?

CII (Cross Industry Invoice) is an international XML standard developed by the UN/CEFACT organization. Like UBL, it represents one of the official syntaxes supported by the EN 16931 standard

CIUS

What is CIUS (Core Invoice Usage Specification)?

CIUS (Core Invoice Usage Specification) is the mechanism by which EN 16931 allows individual countries or sectors to refine the use of the standard — for example, to tighten the cardinality

Routing ID

What is Document Type Identifier and Process Identifier in Peppol network?

The Document Type Identifier determines what type of electronic document is sent in the Peppol network — for example, an invoice or a credit note according to a specific specification. The P

Question Database · Basic

What is e-invoice?

e-invoice is a structured electronic invoice in XML format based on the European standard EN 16931 and, in Slovak practice, Peppol BIS Billing 3.0. The receiving system can automatically rea

EN 16931

What is EN 16931?

EN 16931 is a European standard for electronic invoicing issued on the basis of Directive 2014/55/EU. It determines the semantic data model — what data the e-invoice must contain and what it

XML identifiers

What is EndpointID in e-invoice?

EndpointID is the e-mail address of the seller or buyer. In the Peppol network, together with the schemeID attribute, it is used to uniquely identify the participant, to find his document ca

Invoice Response

What is an Invoice Response for e-invoice?

An Invoice Response is a structured message describing the invoice’s status in the recipient’s business process. Depending on the supported process, it may indicate that the invoice was rece

BT-121

What is the VAT exemption reason code BT-121 in e-invoice?

BT-121 identifies the reason for VAT exemption or another special tax treatment. It is used where an invoice or line does not carry ordinary standard VAT, for example because of an exemption

Status messages

What is MLS and MLR in e-invoice?

MLR and similar status messages are used to provide technical feedback on a report or document. They can inform that the document has been technically accepted, rejected, unprocessable or th

OpenPeppol

What is OpenPeppol?

OpenPeppol is an international non-profit organization (AISBL, established under Belgian law) that manages and develops the technical rules and architecture of the Peppol network. It does no

Code 384

What is a corrective invoice with document code 384?

Document code 384 identifies a corrective invoice. Current Slovak Financial Administration guidance recommends using a credit note together with a new invoice for corrections. Use of code 38

Question database · Peppol

What is Peppol?

Peppol is most easily understood as a digital mail for invoices — a European network for the secure electronic exchange of business documents between companies through certified providers. T

Question database · Peppol

What is Peppol Access Point?

Peppol Access Point is a Peppol-certified service provider that enables sending and receiving documents in the Peppol network. Access Points communicate securely with each other, use Peppol

Peppol Authority

What is Peppol Authority?

The Peppol Authority is an organization mandated by the OpenPeppol rules to oversee the operation of the Peppol network in a specific country or sector. Does not issue or accept electronic i

Peppol BIS · Billing

What is Peppol BIS Billing 3.0?

Peppol BIS Billing 3.0 is a rule and data specification for electronic invoices and credit notes (Credit Notes) in the Peppol network. It determines which data the document should contain, h

Peppol · Directory

What is Peppol Directory?

Peppol Directory is a searchable directory of participants in the Peppol network. It is mainly used for human-readable search of business partners and their business card data. It does not r

Question Database · Peppol ID

What is Peppol ID?

Peppol ID is the electronic identifier of a participant in the Peppol network. It serves as an address by which it can be determined whether the subject can receive a specific type of docume

MLR

What is a Peppol Message Level Response (MLR)?

A Peppol Message Level Response (MLR) is a technical message by which the recipient’s system reports the result of processing an electronic message—for example, that it was received or could

Peppol · loopup

What is it? Peppol Participant Loopup?

Peppol Participant Loopup is a technical process which, according to the participant's identifier, determines where the recipient's metadata are and which types of documents can be accepted.

Peppol CIU

What is it? Peppol CIP?

Peppol CIU (P)ublic Key Infrastructure) is a digital certificate system that ensures that in the network Peppol only trustworthy, certified participants communicated, namely Access Points. I

Service Provider

What is it? Peppol Service Provider?

Peppol Service Provider is an organisation providing network communications services Peppol Can operate Peppol Access Point, ensure registration of participants, integration with ERP systems

BT-23/24 ProfileID

What is it? ProfileID a CustomizationID (BT-23/BT-24) e-invoice?

BT-23, v UBL element cbc:ProfileID, identifies the type of business process Peppol (e.g. standard invoicing process). BT-24, element cbc:CustomizationID, specifies which version of the speci

Regression testing

What is regression testing after an accounting-software update?

Regression testing means repeating the relevant tests after an ERP or accounting-software update to confirm that generating, validating, sending and receiving e-invoice XML still works and t

XML validation

What is it? Schematron validation?

Schematron is the XPath-based generic validation language used to control business rules XML documents. Contrary to XSD does not control structure XML, but logical correctness and consistenc

Peppol · SML

What is SML?

SML, Service Medidata Locator, is a central locator service in Peppol network. Helps Access Point to find out which SMP contains the recipient metadata according to its participant identifie

Peppol · SMP

What is SMP?

SMP, Service Metadata Publisher, is service in Peppol An ecosystem thatublis a participant metadata: what documents he can receive and what technical data are used for delivery.

Torchography

What is a debit note in e-invoice?

A debit note is a document which corrects the tax base upwards, for example when the price of goods or services increases after tax becomes chargeable. According to official methodological a

Confirmation

What is a technical e-invoice delivery acknowledgement?

A technical acknowledgement records that specific XML reached the target channel or system. It should identify the document, time and status and, where available, the transaction identifier

Transition

Is there a transitional or tolerance period for mandatory e-invoice?

The year 2026 is the voluntary preparation and testing period. Businesses may test issuing, receiving and delivery where their systems and partners are ready. The mandatory regime under § 85

Control

What is three-way matching for a received e-invoice?

Three-way matching is an internal control that compares the purchase order, the delivery note or receipt confirmation, and the received invoice before posting and payment. It is recommended

UBL

What is it? UBL (Universal Business Language)?

UBL (Universal Business Language) is international XML OASIS standard for exchange of business documents -invoices, credit cards, orders and more. For electronic invoicingcii This is a techn

XML validation

What is it? XSD validation?

XSD validation is a technical check of an electronic invoice. Checks that it is XML the invoice correctly created and whether other systems can read it correctly. Simply put: XSD check that

Free resources

Which is the rabefaktura.sk and info-efactura. sk?

the rabefactura. sk is freely available (open source) solution made available in cooperation Financial Administration with the professional community, which is used for education, demonstrat

Control package

What the control package should contain e-invoice?

The control package should contain the original XML, readable preview, validation report, attachments, metadata, audit trail, risk list and recommendation of next step.

Accounting exports

What should include accounting export e-invoice?

Export to the accountant should contain original XML, annexes, legible preview, validation report, approval status, acceptance or dispatch metadata and documentary checklist.

API response

What should an API return after e-invoice submission?

The response should be machine-readable and include the internal invoice ID, submission-attempt ID, the provider’s transaction ID, current status, timestamp, XML hash and any warnings or err

First step

What should I do first to prepare for e-invoice?

First determine whether the business will issue e-invoice, receive it, or do both. Then verify that the ERP or accounting software supports EN 16931/Peppol XML, select the delivery-service a

Customer

What to send to the customer when he cannot accept e-invoice?

Do not just send a sentence to the customer that e-invoice It's not. Send invoice number, type XML, page identifiers, required channel, technical error or status and PDF preview only as a de

Incident

What to do if e-invoice She left the wrong company?

Stop further sending, save evidence, contact the delivery provider, evaluate the accounting and safety impact and correct master data or route before further shipping.

Error

May be accepted e-invoice not pass validation?

Really not valid e-invoice (mistake) XSD, EN 16931 or Peppol BIS Billing business rules) normally does not reach the customer at all " network stops it before delivery, at pre-sending or at

Problem with opening

What to do if the recipient cannot open an annex to e-invoice?

If the recipient fails to open the file attached to e-invoice, the e-invoice itself as a tax document thus does not automatically lose its legal value resulting from structured content accor

Operation and archives

What to do if the beneficiary disagrees e-invoice?

If you do not agree with an electronic invoice, it does not automatically mean that you can simply delete or ignore it. First, you need to find out why you disagree with the invoice.

ERP, provider or network failure

What to do when the system fails e-invoice?

First determine whether your ERP or Internet, certified provider or recipient is malfunctioning. § 85o ods. 14 protect against penalty for late reporting of data in the event of a demonstrab

EndpointID

What happens to the wrong EndpointID?

Wrong EndpointID may lead to the purchase of error, refusal or delivery to the wrong address. It is necessary to check the value, scheme, recipient and match with the customer's master data.

Question Database · Archives

What happens to the e-invoice archive when changing delivery-service provider?

A delivery-service provider has no statutory obligation to retain transmitted electronic invoices on behalf of the VAT payer. Under § 85o ods. 15 of Act No. 222/2004 Z. z. on VAT, the payer

Before dispatch

What to check before shipping e-invoice?

Before dispatch, check in particular the validity XMLthe correct customer, an electronic address or Peppol ID, amounts VAT, maturity, payment data, annexes and proof protocol. Send to the ve

Export for check

What should be checked in a bulk e-invoice export for a tax audit?

Check that the export is complete, that it contains the original unchanged XML corresponding to the invoices actually sent or received, and that the documents can be displayed in a readable

Peppol reporting

What are EUSR and TSR reports in Peppole?

EUSR and TSR are statistical reporting processes in Peppol network. The EUSR shall monitor end-user statistics and TSR transaction statistics. They are not accounts or control statements VAT

Migration code

What are migration codes when changing e-invoicing delivery-service provider?

Migration code is the code that on change e-invoicing delivery-service provider generate the original certified delivery service provider in its metadata system (SMP) and transmit it to the

tax identification number ex officio

Why did the Financial Administration assign me a tax identification number?

The ex officio registration and assignment of a tax identification number are connected with preparing identifiers for electronic-invoice receipt. VAT payers use a VAT identification number,

Cardinality

Which means cardinality in mapping UBL + SK?

Cardinality says how many times an indication or group can in XML occur. For example, 0.1 means not more than once, 1.1 is mandatory once and 0..n is repeatable. In Slovak mappings, a distin

BT-81 Payment method

Which means payment method code BT-81 v e-invoice?

BT-81 is the payment method code (PaymentMeansCode) field to be filled with the value of the UN/EDIFACT 4461 international dial. In the vast majority of Slovaks e-invoice B2B is a code 30 th

Heading error

What does Participant not found in Peppole?

Participant not found means that the recipient for the specified participant was not found in the technical search, for example for incorrect tax identification number, wrong scheme, missing

Allocation tax identification number

Why was a tax identification number assigned to a non-taxable legal entity for e-invoice?

The administrative assignment of a Slovak tax identification number to an existing non-taxable legal entity is intended to provide a usable identifier for electronic-invoice receipt. Entitie

EN 16931

Which means revised EN 16931 for Slovakia e-invoice?

Revised EN 16931 does not change the principle that e-invoice is a structured electronic document according to the European semantic model. For Slovak practice means especially the need to m

SMP

What does SMP lookup fail mean?

SMP popup failure means that the recipient's service metadata could not be found or loaded. Check Peppol ID, SML/DNS search, availability of SMP and supported document skills.

Status

Which means the status delivered at e-invoice?

Status delivered means technical delivery to the destination channel or system of the addressee. This does not mean that the customer has approved the invoice in substance, charged or paid.

Balance of payments

What does the status on pay e-invoice?

The status to be paid means an internal decision that the invoice has passed the required checks and can go into the payment process. It should be supported by approval, accounting control a

Status

Which means the status sent at e-invoice?

The state sent means that the invoice has left your internal process and has been handed over to a delivery partner or channel. It does not automatically mean that the customer has already r

Status

Which means the status taken in e-invoice?

The status accepted means that the addressee or his system has taken over the invoice for processing. This does not have to mean final approval, accounting or payment. The exact meaning depe

Status

What does the ‘rejected’ status mean for e-invoice?

A rejected status means that the invoice was not accepted in the receiving process. The reason may be technical, formal or substantive and must be identified from the returned status or mess

XML validation

Which means the invoice didn't pass validation?

This means that the system has found an error on the invoice and the invoice does not yet meet all the requirements for an electronic invoice. This does not automatically mean that the invoi

Order vs. Annex

You can go through Peppol also send the order as a structured annex to the invoice?

Not in the sense that the order was placed in the invoice as its structured annex. Network Peppol actually works as a digital mail for a number of types of business documents ♦ in addition t

Mass generation

Can be mass generated e-invoice from Excel, CSV or other source data from clients?

Yes, this is a correct and practically feasible observation. If the client has its billing data arranged in a structured table (for example, in a CSV or XLSX file with clearly defined column

Peppol · loopup

It can be verified whether the company is in Peppole?

Yes, but three things need to be distinguished: Public search (Peppol Directory), TechnicalublIccurate in the network (looster/discovery) and the ability to accept a specific type of documen

Peppol · problems

What to do if it is mine tax identification number registered abroad without my knowledge?

If you find out that your tax identification number (with Slovak prefix 0245) is already in the network Peppol registered with a foreign provider (e.g. in Poland or Belgium), although you ha

BT-22

In what field do you indicate the text of the "Tax" is applied on the basis of receipt of the payment"?

The text "Tax' is applicable on the basis of the receipt of a payment" is given as an invoice note, typically in BT-22 (Invoice note) if this information is mandatory for a given invoice by

BT-122 ♦ BT-125

Which field e-invoice is the title and description of the Annex given?

Within the support document group (BG-24), a distinction is made between European standards EN 16931 several separate fields related to the Annex. The identifier or reference of the supporti

EDI after 2027

I can get one. 1. 2027 to use EDIFACT or EDI?

Yes, EDIFACT may remain part of commercial integration, but in mandatory domestic cases from 1. 1 January 2027 does not meet the definition itself e-invoice. The data should be converted int

e-invoice · eKasa

Does mandatory e-invoice apply to an eKasa payment of up to EUR 400?

No, where the VAT payer issues a simplified eKasa invoice for goods or services with a VAT-inclusive price of no more than EUR 400. Under § 74 ods. 3 písm. b) of the VAT Act, that eKasa rece

Annex size

There is an attachment size limit in e-invoice?

Standard itself EN 16931 No specification Peppol BIS Billing 3.0 do not provide for a uniform, universally binding numerical limit of the size of the Annex inserted into e-invoice. As the in

§ 7a Registration

Our company is registered for VAT only under § 7a. Must we still issue e-invoices?

No. Under § 85o ods. 2 of the VAT Act, the obligation to issue electronic invoices and report their data to the Financial Administration applies exclusively to VAT payers registered under §

G2G and general government

How G2G invoicing and public administration works e-invoice?

Public entity other than the payer VAT and, in the exercise of public authority, is not a taxable person, must, § 71 ods. 5 from 1. 1 January 2027 e-invoice if he is a legal person and purch

e-invoicing delivery-service provider · safety

Must have e-invoicing delivery-service provider ISO/IEC 27001 certificate?

Yes. OpenPeppol decided to introduce a mandatory ISO/IEC 27001 certification for all service providers operating in the network Peppol. From 1 January to 31 December The ISO/IEC 27001 or Ope

BG-11

Is the tax representative of the seller mandatory in Slovak e-invoice?

Not on every invoice. The BG-11 group for the seller's tax representative shall only be completed if such representative in a specific transactioncii it exists and is legally relevant. For n

Division of tasks

Is an e-invoicing delivery-service provider used only for delivery, while invoices may be issued in other software?

Yes. A certified delivery-service provider under § 76a of the VAT Act handles transmission, formal validation and the required notifications. The invoice itself may be created in different a

Difference

Is a credit note the same as cancelling or deleting an invoice?

No. A credit note is a separate corrective document that adjusts the taxable amount and VAT of an existing invoice and refers to that invoice through BT-25. The original invoice remains in t

English version

Is availablecii English version of the implementation schedule e-invoice?

Yes. Financial Administration of the Slovak Republic The FAQ states that basic information on e-invoice are on the Slovak website Financial Administration and the English version can be acce

Several Annexes

It is possible to have one e-invoice a number of annexes?

Yes. Supporting documents (BG-24) v Peppol BIS Billing 3.0 has a cardinality of 0.n, which means he's in one e-invoice can repeat as many times as the annexes are needed, so the invoice may

Reference document

Can one credit note correct several original invoices?

In practice, one corrective document may refer to several original invoices where it clearly identifies what is being corrected, each original document concerned and the reason for the corre

Operation and archives

Is disputing an e-invoice the same as cancelling it or issuing a credit note?

No. A recipient’s disagreement with an electronic invoice does not by itself mean that the supplier must issue a credit note, debit note or cancellation. The commercial dispute and the accou

PDF versus XML

Is a PDF invoice e-invoice?

No. PDF invoice is an electronic document for a person but is generally not structured e-invoice. Mandatory e-invoice is the data document in form XML, which meets EN 16931, Peppol rules and

Peppol · State

Is Peppol State system?

No. Peppol there is not a Slovak state system of any state portal. It is an international framework and a network managed by the OpenPeppol. Slovakia has a so-called role in this network. Pe

Service

Must mandatory e-invoice be received only through Peppol?

Where the statutory electronic-invoice regime applies, the recipient must be able to receive e-invoice through a delivery service. In the Slovak model this is implemented through Peppol and

XSD a Schematron

Where I'll find the ultimate XML schemes; and Schematrony for Slovak e-invoice?

Definite technical artifacts should be searched in official sources: Peppol BIS Billing for European rules, OpenPeppol for validation artefacts and official technical publications Financial

Information

Where can I find more information about the accreditation process?

Complete information on accreditation process, technical documentscii and registerscii providers to be published on the website Financial Administration of the Slovak Republic k e-invoice a

Sample Files

Where to find the pattern XML Test files e-invoice?

Official illustrative examples XML documents in format Peppol BIS Billing 3.0 Provides documentation directly to OpenPeppol, available at docs.peppol.eu/poacc/billing/3.0, including a specif

Inbox

Where I'll see received e-invoice?

Depends on the solution chosen. Accepted e-invoice can be seen in the portal e-invoicing delivery-service provider, in the ERP, in the accounting system or in a separate work area. It is imp

C5 endpoint

When C5 endpoint will be available Financial Administration?

According to FAQ Financial Administration of the Slovak Republic The implementation of the C5 end point was planned for the third quarter of 2026. This is the planned deadline, not the confi

Corrections and credits

How should an already submitted e-invoice be corrected?

First establish whether the invoice was successfully submitted. If it was not, correct the cause and resubmit it under the applicable system rules. If it was successfully delivered, do not o

Before dispatch

When to validate e-invoice before shipping?

It is appropriate to check the electronic invoice before sending it. If the invoice contains an error, it can be: * rejected by the system, * not delivered to the business partner, * or it w

Admission

Who is required to receive e-invoices?

The obligation to receive e-invoice is broader than the obligation to issue it. Under § 71 ods. 5 of the VAT Act, a person to whom goods or services are supplied in Slovakia must ensure that

Question Database · Legislation 2027

Who is required to issue e-invoices?

From 1 January 2027, the obligation to issue electronic invoices applies to domestic VAT payers registered under § 4, § 4b or § 4c of Act No. 222/2004 Z. z. This does not mean that every VAT

Question Database · Price

How much will it cost? e-invoicing delivery-service provider?

The State does not provide a free central delivery service " Financial Administration of the Slovak Republic confirm that the price is independently determined by each certified provider. Th

Peppol Authority SR

Who is he? Peppol authority in Slovakia?

Peppol by the authority of the Slovak RepublicublIt is the Financial Directorate of the Slovak Republic. In this role oversees Slovak jurisdiction in the network Peppol, rules for service pr

Approaches

Who has seen the received e-invoice?

Accepted e-invoice should only be seen by persons who need to process or control it. Typically an accountant, a substantive approver, purchase, management and administrator, prcompany regist

Service Provider

Who can be a service provider e-invoice?

Service providers e-invoice may be an entity that can ensure sending and receiving e-invoice through Peppol and meets the requirements of accreditation or cooperation with a certified provid

Support

Who addresses delivery error e-invoice?

Depends on the layer of error. Master data is handled by the sender, the purchase and delivery infrastructure provider, rejection or incorrect capabilities often by the recipient or its prov

BSM husbands

Who is to register in the network Peppol on a joint-ownership lease?

If the property belongs to the community of property of spouses (BSM) and one of the spouses is not the payer VAT, to the net Peppol the spouse who is a party to the lease contract and who i

Peppol · governance

Who owns Peppol?

Peppol manages OpenPeppol AISBL, international non-profit organisation. OpenPeppol supervise the framework, rules and central elements of the network. In addition, in each country there is l

Question Database · Legislation 2027

Which law governs e-invoicing in Slovakia?

Mandatory electronic invoicing in Slovakia is governed by Act No. 222/2004 Z. z. on value added tax, as amended. The key provisions include § 85o on the obligation to issue electronic invoic

e-invoice · rent and leasing

How are lease instalments handled under e-invoice?

Where a lease is treated as a supply of services, domestic electronic invoicing from 1 January 2027 no longer permits a summary electronic invoice in the form of a rent-payment agreement or

Operation and archives

Has e-invoice contain the QR code?

No. Slovak legislation and standards EN 16931 a Peppol BIS Billing does not currently generally require electronic invoices to contain QR code.

Several centres and programmes

We have two centers where colleagues issue invoices in three different programs, and they're going to send these invoices. e-invoicing delivery-service provider In bulk after checkup?

Probably yes, but this is a technical question for a specific e-invoicing delivery-service provider, not a legal restriction. The law does not prevent you from sending invoices issued in sev

Volunteering

May a non-VAT payer issue and send e-invoice voluntarily?

Yes. A non-VAT payer may technically use electronic invoicing voluntarily where it has a suitable solution and the business partner can receive the document. This does not make the supplier

BT-33

May BT-33 contain an entry in the business register?

BT-33 (Company legal form) is a field for additional legal information about the seller. It may contain legal form or other relevant legal information where necessary but not replace the Sel

Invoice language and check translation

May be e-invoice in a foreign language or bilingual?

Yes, e-invoice may be drawn up or received in a foreign language. By § 76 ods. 7 Act on VAT translation into the Slovak language must be provided only at the request of the tax authority for

Annexes

May PDF be attached to e-invoice?

Yes, PDF can be attached or visual preview e-invoice if supported by the used profile, the provider and the recipient. However, PDF does not replace itself e-invoice. Mandatory data must be

BT-124

May be attached e-invoice by reference to an external document instead of an embedded file?

Yes. Standard EN 16931 within the support document group (BG-24) alongside the field BT-125 also offers field for embedded file BT-124 (External document location), which allows only a refer

SMP

Can a customer be registered in another SMP?

Yes, in Peppol architecture can be registered by the participant via the SMP infrastructure of its provider, prcompany registration numberm search is done through the standard discovery mech

Documentation FS · payment

May e-invoice contain a payment link or QR code?

Self e-invoice must be structured XML format. QR code can be according to official methodological materials Financial Administration of the Slovak Republic added as a separate annex or as pa

Peppol ID · more identifiers

One company can use more Peppol ID?

Technically, they can Peppol there are different participant identifiers, but in Slovakia e-invoice is not recommended for any clear reason. For Slovak entities, the key is tax identificatio

Branches

May have other firms Peppol ID for branches?

Yes, one group or firm may have multiple entity, branch or process identifiers. It is important that master data clearly determine where the invoice should belong and who should process it.

Admission

A company may have more mailing agents to receive e-invoice?

No. In accordance with the network rules Peppol may have only one entity registered for receiving documents for a given identifier (Participant ID) e-invoicing delivery-service provider, whi

Transmission

A company may have several mailing agents to send e-invoice?

Yes. Contrary to receipt where an entity can have only one provider registered for that identifier, on the sending side, a firm may have several e-invoicing delivery-service provider simulta

Exempt transactions

May a VAT payer voluntarily send e-invoice for an exempt supply?

For domestic supplies exempt from VAT under § 28 to 42 of the VAT Act, a VAT payer is not required to issue an invoice and, from 1 January 2027, is therefore not required to issue e-invoice

Representation vs. Authorisation

Can an accounting firm choose e-invoicing delivery-service provider clients assigned by representation, not through authorisation?

This is a good point to distinguish two different relationships in electronic communicationscii s Financial Administration of the Slovak Republic. Selection procedure description e-invoicing

Forgotten invoice

Can I issue a forgotten e-invoice later using a backdated issue date?

A forgotten invoice must be issued and sent without further delay, but the document must not show a false issue date. The supply date can be earlier than the issue date because they are sepa

More systems

Can I have a different mailman to receive and send?

Sending can in practice be divided between multiple systems or integrations if you have managed numerical rows, states and archives. However, acceptance must be technically unambiguous for a

Addressing

I can send e-invoice none Peppol ID?

Create XML you can do without Peppol IDbut when delivering via Peppol You need the recipient's correct address. Without it, you can't reliably determine where the document is going.

Order number and more invoice rows

I can use multiple rows e-invoice for branches or systems?

Yes. § 74 ods. 1 letter c) requires the serial number of the invoice and official explanatory notes Financial Administration allow one or more series of numbers, for example by branch or typ

Paper documents

Can I continue to carry my accountant's papers?

Yes, the client can continue to carry documents in paper form to his accountant or accountant " e-invoice It does not prohibit and does not change the possibilities of personal contact. For

Excel and exposure

I can display e-invoice Excel?

Yes, Excel may serve as an input table or temporary aid, but alone e-invoice must be valid XML in the right format. Excel file or PDF export from Excel are not e-invoice. In repeated exposur

Different systems

May we use one provider for outgoing e-invoice and another for incoming invoices?

Yes. A company may contract a different delivery-service provider for invoices created and sent from its invoicing application than the provider used to receive invoices in its accounting sy

Cross-border invoices

I can send e-invoice abroad?

In the mandatory Slovak phase from 1. 1 January 2027 is e-invoice set mainly for domestic exchange of invoices in Slovakia. Cross-border e-invoice between actors from different EU Member Sta

Other means of delivery with the consent of the beneficiary

Can we agree after 1 January 2027 to send e-invoice by email outside a delivery service?

Yes. § 85o ods. 2 permits e-invoice to be sent by a method other than a delivery service where the recipient consents. It must still be a structured, machine-processable e-invoice meeting §

VAT categories

They can be on one. e-invoice Category items VAT With O?

According to current rules EN 16931 a Peppol BIS cannot normally be combined on one invoice item with a category VAT S - standard rate and O - outside the scope of the tax. For category O gr

Access to Clipboard

Can multiple people or more tokens have access to the mailbox for one company registration number?

Yes, these two things need to be distinguished. At network level Peppol one company registration number (considering his Peppol ID) has only one certified delivery service provider for recei

Readability

Must be e-invoice still readable as PDF?

Mandatory e-invoice is structured XML, not PDF. At the same time, the invoice must remain legible for the person during the storage period. This does not mean that to any e-invoice PDF must

Central SMP

Must the company be registered in the Slovak Central SMP?

Yes. By Peppol Authority Specific Requirements (PASR) issued for the Slovak RepublicublThe use of the central Slovak system of metadata (SMP) is mandatory. In accordance with these requireme

Signature of the Annex

Must be an annex e-invoice electronically signed?

No. Same as with e-invoice or its annexes do not require a separate qualified electronic signature or seal. The authenticity of the origin and integrity of the content of the electronic invo

QR payment

Must be QR payment in e-invoice?

QR payment itself is not the core e-invoice. Structured payment data is important: payment method, amount to be paid, account, payment reference or variable symbol. The QR code can help with

IBAN and BIC

Must e-invoice also include the supplier's BIC banks, or is IBAN sufficient?

In case of normal bank transfer within Slovakia and the whole SEPA area, IBAN in the field is sufficient BT-84. BIC code in the field BT-86 is an optional additional field which in practice

Contact person

Must e-invoice include contact persons for the supplier and customer?

No. The supplier contact name BT-41, telephone BT-42 and email BT-43, and the customer contact fields BT-56 to BT-58, are optional under EN 16931 and Peppol BIS Billing 3.0. Act No. 222/2004

OR data

Must an invoice include the customer’s Commercial Register details, such as the court, section and entry number?

No. Under § 3a of the Commercial Code, details of registration in the Commercial Register, including the registration court, section and entry number, are stated for the issuer or supplier.

Peppol ID

Must a credit note use the same Peppol ID as the original invoice?

A credit note for the same customer should be addressed using the same Peppol ID as the original invoice. Slovak entities use the PASR identifier scheme 0245:DIČ, so the customer identifier

Non-profit organisation

Must a non-profit organization that is not a VAT payer issue e-invoices to individuals or public authorities?

No. Under § 85o ods. 2 of the VAT Act, the obligation to issue electronic invoices applies exclusively to VAT payers registered under § 4, § 4b or § 4c. Because the organization is not a VAT

Non-profit organisations

Must a civic association have an e-invoicing delivery-service provider?

Not merely because it is a civic association. The requirement arises where the association is a person receiving goods or services in Slovakia for which the supplier is required to issue e-i

Regardless of expectations

Must a non-VAT-paying sole trader using flat-rate expenses arrange e-invoice receipt even if no invoices are expected?

Yes. The requirement is one of technical readiness to receive electronic invoices and is not conditional on the person currently expecting a particular invoice. A non-VAT-paying sole trader

Test data

Must be tested e-invoice use real tax identification number partner?

Not in the sense that you could just make up any number, as the system when sending e-invoice verify the existence of the beneficiary by its identifier in the register Peppol (SMP lookup), f

Intermediary

The intermediary must be e-invoicing delivery-service provider register on the Financial Report?

Yes, if the intermediary is to be included in the official list on the portal Financial Administration under a specific certified provider. Each intermediary so registered shall have a separ

Simplified invoice

Must a simplified invoice or an eKasa receipt be sent as e-invoice?

No. According to the Financial Administration’s official guidance, after 1 January 2027 a VAT payer is not required to issue an electronic invoice where the supply is documented by a simplif

Flat-rate expenditure

Must a non-VAT-paying sole trader using flat-rate expenses receive e-invoice even if the invoices are not booked as costs?

Yes. The fact that a sole trader using flat-rate expenses does not claim each received document as an individually evidenced cost does not affect the obligation to be able to receive e-invoi

Question Database · Flat expenditure

Must a sole trader using flat-rate expenses receive e-invoices?

Yes. A sole trader must be able to receive electronic invoices from suppliers that are required to issue them, regardless of whether the trader claims flat-rate or documented expenses for in

RUFF

Must a sole trader using single-entry accounting have a delivery-service provider?

Official materials state that every legal person or taxable entrepreneur, including a sole trader, that falls within the receiving obligation must be able to receive e-invoice through a deli

§ 7 a § 7a

Must a person registered under § 7 or § 7a issue e-invoices?

No. The obligation to issue electronic invoices and report their data to the Financial Administration applies exclusively to VAT payers registered under § 4, § 4b or § 4c of the VAT Act. A p

Doctors

Must doctors be able to receive e-invoice even when they are not required to issue it?

Yes. Healthcare services are generally exempt from VAT, so a doctor will usually not be required to issue e-invoice for those services. As a taxable person receiving medical supplies, energy

DE-R-022

They must have all attachments e-invoice Unique filename?

Yes. According to the validation rule DE-R-022 in the specificationscii Peppol BIS Billing 3.0 the file names of all the annexes annexed to one must be e-invoice each other's unique. This ru

Renting

Must property landlords have an e-invoicing delivery-service provider?

Not every landlord is automatically required to issue e-invoices. If the landlord is not a VAT payer registered under § 4, § 4b or § 4c, the current wording of § 85o generally does not creat

Non-payer registration

Must a non-VAT payer register a delivery-service provider with the Financial Administration when using it only to receive e-invoice?

Yes. The provider-selection and registration process through the Slovak Financial Administration portal is the same whether the provider is used for both issuing and receiving or only for re

Question Database · e-invoicing delivery-service provider

Do I need an e-invoicing delivery-service provider?

Not everyone does. A private individual acting as a final consumer does not need one. From 1 January 2027, a domestic VAT payer issuing mandatory e-invoice and any legal or taxable person re

Software

I have to change accounting software for e-invoice?

Not automatically. First check whether your software can display or accept correctly XML, save it, validate and link to the delivery service or export process. If he doesn't know these thing

Correction of invoice

Does correcting an incorrect invoice create a new 15-day deadline?

No. An error in an issued e-invoice is corrected by issuing a credit note linked to the original invoice and sending a new correct invoice, not by deleting the original document. The statuto

Peppol ID · Customer

I have to ask the customer Peppol ID?

Not always. Peppol However, the customer address (participant identifier) should not be guessed by name of the firm or manually supplemented without verification. For Slovak entities it is a

Rounding at import

Should rounding differences be corrected when importing a received e-invoice?

Do not edit the received XML to remove small differences caused by an accounting system’s recalculation. Post the amounts stated in the valid received document and handle any internal recalc

Common misunderstanding

Must a Slovak limited company register with the Financial Police because of e-invoice?

No. The Financial Police is part of the Slovak Police Force and deals with financial crime; it has no role in e-invoice registration. The relevant authority is the Slovak Financial Administr

Consent of the beneficiary

Must we sign a new agreement to continue receiving electronic invoices by email after 1 January 2027?

The law does not expressly require an earlier agreement on sending electronic invoices by email to be signed again for 1 January 2027. Under § 85o ods. 2 and § 71 ods. 4 of the VAT Act, the

Commercial conditions

What to Pay Attention to in Business Conditions e-invoicing delivery-service provider?

When choosing even when changing e-invoicing delivery-service provider it is important to check in advance the terms and conditions that the provider is obliged to make available before the

e-invoice · problems

How to deal with incorrect or fraudulent e-invoice?

Delivery itself e-invoice does not imply its acceptance by the beneficiary. If the recipient identifies the invoice as incorrect, he should proceed in the same way as the paper invoice: cont

Effectiveness and time limits

From when must I issue e-invoices, and what deadline applies?

The obligation to issue e-invoices starts on 1 January 2027 for supplies that meet the conditions of § 85o of the VAT Act. The year 2026 is a preparatory and voluntary period. The e-invoice

Question Database · Admission e-invoice

From when must I be able to receive e-invoices?

The obligation to ensure receipt of electronic invoices starts on 1 January 2027. From that date, a person receiving goods or services for which the supplier is required to issue an electron

Testing 2026

Are e-invoices sent during 2026 testing reported to the Financial Administration?

A test environment must be distinguished from voluntary production exchange. Pure test documents are not reported to the Financial Administration. For voluntary production exchange, the Fina

Peppol · identifier

Participant ID 9950 or 0245

Slovak tax entities must have under PASR (Peppol The Authority Specific Requirements scheme 0245:tax identification number, not the older scheme 9950. If the company has Peppol Directory ide

Common misunderstanding

Does a ten-day invoicing deadline apply to domestic water supplies?

No. The general 15-day invoicing period applies to domestic supplies, including water, electricity, gas and heat. The ten-day period under the ViDA rules is intended for cross-border supplie

Advantages

Why use e-invoice?

Structured electronic invoicing enables automated processing without manually re-entering invoice data, reduces errors, saves time and supports secure exchange through Peppol across the EU.

FS Portal

Why do I not see a company on the FS portal, but just a trade?

If only your natural person - businessman - is displayed to you when choosing a tax entity, but not the company in which you are an executive, you probably do not have on the Portal Financia

Reason

Why mandatory e-invoicing?

The aim is to get billing data into a structured form so that they can be automatically processed, checked and archived. For companies it means less manual transcription and more emphasis on

PDF vs. XML

Why do some accounting teams request a PDF in addition to the archived XML?

A separately stored PDF is not required merely to satisfy the archiving rule. The original XML must be retained for ten years, and readability can be ensured by displaying its content in a c

Documentation FS · transmission

Why select a mailman on the FS portal if I just want to send invoices?

For income e-invoice is the registration via the portal Financial Administration Mandatory. It may not be necessary for the transmission itself in the transitional period, but the provider m

XML validation

Why does XML pass XSD but fail EN 16931?

Because these are different validation layers. XSD verifies XML syntax and data types. EN 16931 and the applicable CIUS verify mandatory data, permitted codes, calculations and defined logic

Time limits and absence

Is the e-invoice deadline extended when the responsible employee is on leave or sick leave?

No. The 15-day statutory period for issuing an invoice and the related five-day period for the delivery-service process run regardless of whether the employee responsible for invoicing is on

Validation report

Critical error or warning?

Not every warning means the invoice is wrong. In general: * critical error (Error, Fatal) means that the invoice is a problem that needs to be corrected, * warning means that the system has

Formats

What's the difference between PDF, XML and real e-invoice?

PDF is mainly for humans, XML is for systems and real e-invoice is valid XML in the right standard, process and archive. Self XML may not be sufficient if it is in the wrong profile or fails

XML validation

What's the difference between XSD Wrong and Business Rule?

Both types of errors mean that e-invoice it is not possible to process correctly, but the reason is different. * XSD error means that the invoice has the wrong technical format. * Business R

Multiple e-shops

We are a non-VAT-paying company operating several B2C e-shops. Must we issue e-invoices?

No, not for invoices issued by those e-shops. The obligation to issue electronic invoices applies only to taxable persons that are VAT payers registered under § 4, § 4b or § 4c of the VAT Ac

Accounting firm per client

Just send the account firm to the client XML and PDF by e-mail and the client sends it himself through his mailman?

Yes, this procedure is common and functional in practice. The accounting firm can prepare for the client e-invoice So generate structured XML the document, together with a readable PDF previ

Item classification

They are. BT-157 a BT-158 mandatory in Slovak e-invoice?

BT-157 a BT-158 are scheme identifiers in classificationcii items. They are practically dealt with when the invoice contains a classification indication of an item, such as a code from a dia

Hybrid invoice

Hybrid invoices combining PDF and XML?

Yes. Council Directive (EU) 2025/516 establishing rules VAT for the digital age (ViDA), explicitly admits so-called hybrid invoices ♦ documents combining structured data and human readable f

General government

How to address public administrations outside the mandatory regime e-invoicing?

The law expressly prohibits the payer from making e-invoice, if the recipient is the Slovak Information Service or Military Intelligence, or if the performance is linked to classified inform

Question Database · Small entrepreneurs

Does e-invoice also apply to small businesses and sole traders?

Yes. Business size is not a statutory criterion. On the issuing side, the relevant questions are whether the supplier is a domestic VAT payer and whether the particular supply falls within t

Question Database · Legislation 2027

Does mandatory e-invoice also apply to non-VAT payers?

Yes. Mandatory e-invoicing can also affect persons who are not VAT payers. Under the current wording of the law, a non-VAT payer is not required to issue e-invoices. In certain circumstances

Question Database · Legislation 2027

Does mandatory e-invoicing also apply to self-employed individuals?

Yes. e-invoice obligations can also apply to individuals carrying on a business, including sole traders and members of the liberal professions. Being an individual rather than a company does

Transitional period

Does e-invoice apply to invoices for supplies made in December 2026?

No. The transitional obligation under § 85o ods. 2 of the VAT Act applies where the VAT payer makes the relevant domestic supply, or receives payment before that supply, from 1 January 2027.

Tax control

In What Form I Present e-invoice in tax control?

That the electronic invoice is delivered in machine readable format XML, does not mean that the payer will not be able to present it in tax control in a form that is legible to the controlle

Derogations

Are there exceptions to mandatory e-invoice?

Yes. There are specific cases in which an electronic invoice is not issued even though the transaction might otherwise fall within the mandatory regime. The Financial Administration’s FAQ id

Consent of the beneficiary

Is the recipient’s consent required for electronic invoicing?

No, not where the supplier is required by law to issue e-invoice and it is delivered through a certified delivery service. The recipient’s consent is required where the parties use another d

Risk of failure

This occurs when the mailman changes the reception gap e-invoice?

The outage does not occur automatically, but may arise if the deregistration of the old route, registration of a new provider, SMP recording or test of document skills is poorly timed. In go

Documentation FS · eKasa

Applicable e-invoice on eKas and simplified invoices?

If the payer makes a simplified invoice by eKasa till €400, according to official methodological materials Financial Administration of the Slovak Republic it is not obliged to issue an elect

Validation thresholds

May be XML invoice technically correct, but commercially wrong?

Yes. An electronic invoice may undergo all technical checks and may nevertheless contain incorrect data. Simply put: The system can confirm that the invoice is properly created, but cannot c

Foreign entity

Does e-invoice apply to a foreign company registered under § 5 of the VAT Act?

No. According to the Financial Administration’s current FAQ, during the period from 1 January 2027 to 30 June 2030 a foreign person registered for VAT in Slovakia under § 5 is not required t

Question Database · e-invoicing delivery-service provider

How Change Takes place e-invoicing delivery-service provider?

Amendment e-invoicing delivery-service provider is the contractual process between an entrepreneur and a provider of the State does not intervene directly, only operates the Central Register

What is digitisation

Means receiving and sending e-invoice digitisation of small Ltd. in itself. Or WWH?

Yes, your observation is correct for small s.r.o. or SZČ represents the actual receipt and sending e-invoice already a large part of the digitisation of the invoicing process as it replaces

tax identification number and trade

Does the abolition of trade and the abolition of registration of income tax mean?

The abolition of trade does not necessarily mean that all tax registrations and obligations have disappeared. Tax registration, tax identification number and any obligations towards the Fina

Reports VAT

The control and recapitulative statement shall be deleted by introducing e-invoice?

Not from 1. 1 January 2027. Financial Administration states in the current FAQ that the control and recapitulative statement will be deleted from 1. 1 July 2030. Up to 30. 30 June 2030 e-inv