Different systems

May we use one provider for outgoing e-invoice and another for incoming invoices?

Short answer

Yes. A company may contract a different delivery-service provider for invoices created and sent from its invoicing application than the provider used to receive invoices in its accounting system. The one-provider restriction concerns receipt for the relevant company identifier; it does not require the same provider to handle both sending and receiving.

Invoices issued

Invoicing programme provider

On the sending side it may be different than for receiving.

Invoices received

Provider of the accounting system

It must match what is written in the SMP for your company registration number.

Limit rule

Only for admission

One receiving provider, several possible sending.

Conformity check

An Important Step

Verify that SMP records and accounting systems use the same provider to receive.

Detailed explanation

In practice, this means that your invoicing programme may have its own integration with one certified provider for sending out issued invoices, whilst your accounting system, where received invoices are processed, may use a different provider registered in the central SMP to the one designated for your company registration number (IČO) for receiving invoices. The only thing to bear in mind is to ensure that the provider registered in the SMP for receiving invoices for your company registration number actually corresponds to the one your accounting system actually uses to download received documents — otherwise, received invoices would be routed elsewhere than where your accounting system expects them to be.

As set out in the Act

The asymmetry between having a single provider for receiving and the possibility of multiple providers for sending stems from the architecture of the Peppol network (SML/SMP) managed by OpenPeppol and from the Peppol Authority Specific Requirements (PASR) for the Slovak Republic. The certified delivery service as such is regulated by Section 76a of Act No. 222/2004 Coll. on VAT, as amended by Act No. 385/2025 Coll.

Practical examples

The company issues invoices in an invoicing programme linked to Provider A, whilst its accounting system receives invoices via Provider B, which is registered in the SMP.
When changing its accounting system, the company checks whether the new system uses the same provider for receiving invoices as that registered in the SMP for its company registration number.
Both the invoicing programme and the accounting system operate independently, subject only to the rule of a single provider for receiving invoices.

Most common mistakes

“A company must have one and the same provider for both outgoing and incoming invoices.” The restriction to a single provider applies only to receipt, not to a combination with sending.
“Any accounting system will automatically accept invoices addressed to a given company registration number, regardless of the SMP record.” Incoming invoices are routed only to the provider registered in the central SMP for the relevant company registration number; the system must be able to retrieve them from there.
“Using different programmes for outgoing and incoming invoices is not in accordance with Peppol rules.” This is a common and supported model, provided the rule of a single provider for receipt is adhered to.

Conclusion

Separate sending and receiving providers are possible, but the provider registered for receipt in the central SMP must match the provider actually used by the receiving accounting system.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 76a (as amended by Act No. 385/2025 Coll.)
Peppol Authority Specific Requirements (PASR) for the Slovak Republicublic