What is Peppol?
Short answer
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. Technically, it determines the document format (Peppol BIS based on EN 16931), addressing, validation and how the document gets from the sender to the recipient.
You issue an invoice
Your software will prepare an e-invoice in a format that can pass validation. The delivery service provider can send it to the recipient according to Peppol rules.
You receive the invoice
Your provider or accounting system must be able to accept the invoice, show it to a person, pass it on to accounting and keep evidence of processing.
Export from accounting
The export must distinguish the ID number, VAT ID number, VAT number, Peppol address, VAT rates and sums. If the XML is technically flawed, the network may not accept it.
Control layer
The e-invoice Center is not an Access Point. It helps to validate XML, explain errors, select a workflow and prepare the company for delivery through a partner.
Conclusion
Financial Administration of the Slovak Republic, FAQ 9/DPH/2025/IM for e-invoice, update July 2026
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.