First step

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

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

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 arrangement, and define the receiving, sending, archiving and accountant workflows.

1. Obligation

Showing or Receiving

Definitely the scenarios that concern you.

2. Software

ERP a XML

Check support EN 16931, Peppol and Slovak rules.

3. Mailman

Delivery service

Set up contract, access and participant ID.

4. Process

Accounting and archives

Arrange responsibilities, states, errors and storage.

Detailed explanation

The biggest mistake is to start by asking which software to buy without understanding your own processes. A company must first know who issues invoices, who approves them, who handles errors, who communicates with the courier, where the XML files are stored, and how received documents are fed into the accounts. A small sole trader may need a simple web interface, whilst a larger company may require an API and test scenarios. An accountancy firm, on the other hand, needs to manage permissions and the process on behalf of its clients.

As set out in the law and technical rules

The obligation to accept e-invoices arises from Section 71(5), delivery from Section 76a and issuing from Section 85o of the VAT Act. Technically, it is necessary to ensure the correct XML format, participant identifier, delivery service and archive.

Practical examples

  • A self-employed person who is not a VAT payer should, in particular, verify the receipt of e-invoices from suppliers.
  • A limited liability company (S.r.o.) that is a VAT payer should test sending invoices via an ERP system and the postal service.
  • The accountancy firm will set up who has access to clients’ inboxes and how documents are imported.

Common misconceptions

  • “I won’t start until January 2027.” Receipt and testing need to be sorted out in advance.
  • “The e-invoicing delivery-service provider will also handle my bookkeeping.” Not automatically. Internal processes remain the responsibility of the company.
  • “All I need to know is how to generate an XML file.” No. Receipt, stock levels and archiving are just as important.

Conclusion

Map the complete issuing, receiving, archiving and accounting process before selecting or configuring the technical solution.

Legal and technical basis

  • Act No. 222/2004 Coll. on VAT, Section 71(5)
  • Act No. 222/2004 Coll. on VAT, Section 76a
  • Act No. 222/2004 Coll. on VAT, Section 85o
  • EN 16931 a Peppol BIS Billing 3.0

Related questions

This does not constitute legal advice. Sources: Act No. 222/2004 Coll. on VAT, Act No. 385/2025 Coll., official guidance and information materials from the Slovak Financial Administration on e-invoice, EN 16931, Peppol BIS Billing 3.0 and OpenPeppol eDelivery documentation. Verified on 13 July 2026.

Official cases from the Slovak Financial Administration’s FAQs

The following questions and answers are taken from the current July FAQ from the Financial Administration and have been assigned to this topic. Grouping the cases prevents the creation of duplicate pages, whilst retaining the full answer and the exact wording of the question.

Example No. 14: How can I join the e-invoicing scheme?

The obligation to receive and issue electronic invoices comes into force on 1 January 2027. In 2026, you can try out this delivery system on a voluntary basis. A list of certified digital postal service providers is published on an ongoing basis on the Financial Administration portal. Given the size and nature of the business activities of a taxpayer who issues or receives only a few dozen invoices, there is no need for an expensive automated system. For example, an account with a e-invoicing delivery-service provider application will suffice, from which you can download invoices and send them to your accountant. Alternatively, you can simply grant your accountant access to the app, and they can download the invoices themselves. Ask your accounting software provider whether their system is capable of issuing an electronic invoice, which you or your accountant can then simply upload and send via the e-invoicing delivery-service provider app.

Primary source: Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update. Processed and checked on 13 July 2026.

Review of questions from an earlier presentation

The presentation by the Slovak Accountants’ Centre was used solely to identify practical issues. The following conclusion has been updated in line with a subsequent FAQ from the Financial Administration and the applicable legislation; we do not treat the author’s suggestions, recommendations or incorrectly merged fragments as legal rules.

  • slide/page 17: What are the next steps?

Current conclusion: The first step is to identify your obligations, select a certified provider or intermediary from the official list, sign a contract and test receipt, dispatch, error handling and archiving.

Primary sources: FAQ Financial Administration of the Slovak Republic k e-invoice, July 2026; Act No. 222/2004 Coll. on VAT Effective from 1. 1. 2027. Revised 13 July 2026.