What are EUSR and TSR reports in Peppole?
Short answer
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 entrepreneur; These are network reports that help OpenPeppolu and authorities to monitor network use, volumes and technical operations.
End User Statistics
Service end-user statistics.
Transaction Statistics
Transaction and Document Flow Statistics.
Operational report
It is not a control statement or a tax return.
Obligations of the provider
Reports are mainly addressed by the service provider in Peppol network.
Conclusion
EUSR and TSR are operational statistical reports Peppol networks; they should not be confused with tax statements, but the service provider must be able to process them properly.
Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.