Test environment

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

Short answer

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 partner that has expressly agreed to the exercise, such as another entity in the same corporate group. Do not send test documents unexpectedly to a real partner in production.

Test Environment

Separated from production

It is usually provided directly by the e-invoicing delivery-service provider.

Internal testing partner

Alternative

For example, another company within the same group.

Not recommended

Testing on a real partner

Risk of error and unnecessary communication on the part of the recipient.

The year 2026

Test operation without reporting

Test e-invoices are not reported to the financial administration during this period.

Detailed explanation

Many providers of certified delivery services offer a separate testing (staging) environment, isolated from the production network, where it is possible to verify the entire technical chain — XML generation, validation, transmission, delivery and status confirmation — without any concern for actual business consequences. If such a test environment is not available, an alternative is to agree with a trusted partner (such as a sister company or software supplier) to exchange clearly labelled test documents in the production environment, to prevent any errors in processing on the recipient’s side.

As set out in the Act

The existence of test environments forms part of the service offering of individual certified delivery service providers and is not specifically regulated by Act No. 222/2004 Coll. on VAT. Furthermore, in 2026, test e-invoices sent on a voluntary basis during the transitional period are not subject to mandatory reporting of data to the Slovak Financial Administration.

Practical examples

The company will test the entire process of sending and receiving e-invoices in its provider’s test environment before moving to production.
A group of companies exchanges clearly marked test invoices amongst themselves to verify integration.
Testing avoids sending unlabelled test documents to regular business partners.

Most common mistakes

“Delivery testing must always be carried out directly with a live business partner.” It is preferable to use a separate test environment or an internally agreed partner.
“There is no Peppol test environment, and testing can only be carried out in a live environment.” Many providers of certified delivery services offer a separate testing (staging) environment.
“Test e-invoices sent in 2026 are automatically reported to the Financial Administration.” As part of the voluntary trial in 2026, this data is not reported to the Financial Administration.

Conclusion

Use an isolated test environment or an expressly agreed test partner; never test by surprising a real trading partner with production documents.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 85o (transition period 2026)