How to verify which e-invoicing delivery-service provider is registered in SMP?
Short answer
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. Verification should answer three questions: whether the participant ID exists, whether it supports the required document type, and which Access Point it is pointing to. It is not enough to verify the VAT number in the commercial or tax register. Peppol delivery needs a separate technical record.
Electronic address
For Slovakia, typically scheme 0245 and VAT number.
Documentary skills
It shows whether the participant can accept an invoice or a credit note.
Delivery destination
The record goes to the recipient's provider.
Proof of control
In the event of an error, save the time, ID, document type and lookup result.
Conclusion
SMP lookup is a check to see if the e-invoice has somewhere to go. It verifies participant ID, document support and routing, not the accounting or business correctness of the invoice.
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.