How G2G invoicing and public administration works e-invoice?
Short answer
Public entity other than the payer VAT and, in the exercise of public authority, is not a taxable person, must, § 71 ods. 5 from 1. 1 January 2027 e-invoice if he is a legal person and purchases from the payer who has to make it. When sent through Slovak Peppol mode is the main identifier of the recipient tax identification number; none tax identification number the beneficiary cannot be clearly identified in this mode. The municipalities and other public authorities are part of the G2G or B2G model.
Even the non-payer
A legal person must be able to accept a compulsory copy e-invoice.
Technical basis
For Slovak entities tax identification number main identifier for Peppol.
Even municipalities
The model includes municipalities and other public authorities.
No intermediate step
The IS EFA proposal has been repealed; distribution should go directly through Peppol.
Conclusion
General government not outside e-invoicing: the status on own supply must be separated from that of the legal person; and Peppol directions to use correctly tax identification number.
FAQ Financial Administration of the Slovak Republic k e-invoice · Law No. 222/2004 Z. z. o VAT as effective from 1. 1. 2027
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.