Must the company be registered in the Slovak Central SMP?
Short answer
Yes. By Peppol Authority Specific Requirements (PASR) issued for the Slovak RepublicublThe use of the central Slovak system of metadata (SMP) is mandatory. In accordance with these requirements, the Slovak tax entity must be registered in this centralised, national authority managed or designated by SMP, not in any other SMP operated outside this framework.
Peppol Authority Specific Requirements
National requirements for the Slovak Republicubliku.
Single registration
All Slovak participants should be in one system.
Equal obligation
The requirement applies to all certified providers in Slovakia.
Non-compliance with PASR
Registration outside the central SMP does not meet national requirements.
Conclusion
Registration in the Slovak central system of metadata (SMP) is binding for all Slovak participants and delivery service providers according to PASR.
Sources
- Peppol Authority Specific Requirements (PASR) for the Slovak Republicublic
- Law No. 222/2004 Z. z. o VAT, § 76a (as amended by Law No. 385/2025 Z. z.)
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.