PEPPOL (Pan-European Public Procurement On-Line) is an open, global e-business network that lets organizations exchange electronic documents — invoices, orders, catalogues — using a standardized 4-corner model. Slovakia uses PEPPOL for all B2G and (from 2027) B2B e-invoicing.
Access Points discover each other via the SML (Service Metadata Locator) and SMP (Service Metadata Publisher) directory services managed by OpenPeppol.
| Standard | Role | Slovakia |
|---|---|---|
| PEPPOL BIS Billing 3.0 | Invoice profile with R003–R100 routing rules | Required |
| EN 16931 | EU content standard — ~160 BT fields, BR rules | Required (via SK-CIUS) |
| SK-CIUS | Slovak national extension of EN 16931 | Required |
| UBL 2.1 | XML syntax — Invoice and CreditNote elements | Required |
Every PEPPOL participant has a unique ID used for routing. In Slovakia:
Where 0196 = ICD scheme for Slovak IČO, SK = country prefix, 12345678 = 8-digit business ID (IČO).
Other common PEPPOL schemes: 9915 (VAT number), 0088 (GS1 GLN), 0184 (Danish CVR), 0192 (Norwegian organization number).
OpenPeppol is the international non-profit association that governs the PEPPOL standards, certifies Access Points, and manages the central SML directory. Member countries appoint a PEPPOL Authority — in Slovakia this is the Ministry of Finance / Financial Administration (Finančná správa SR).
As of 2025, PEPPOL is active in 40+ countries across Europe, Asia-Pacific, and North America. Any certified Access Point can exchange documents with any other, regardless of country.
| Aspect | PEPPOL (Slovakia, Belgium, Netherlands…) | Clearance (Italy SdI, Poland KSeF…) |
|---|---|---|
| Invoice route | Directly sender → receiver via network | Invoice goes through government system first |
| Government role | Sets standards, certifies Access Points | Government clears/approves each invoice |
| Real-time control | Post-delivery reporting (ViDA from 2030) | Pre-delivery validation by tax authority |
| Slovakia | ✓ Uses PEPPOL | — |
From 1 January 2027, yes. All taxable persons who receive invoices from Slovak VAT-payers must be reachable on the PEPPOL network via a registered endpoint. Choose a certified SAPI-SK provider (Digitálny Poštár) and register your PEPPOL ID.
Yes. Any PEPPOL participant can exchange invoices with any other PEPPOL participant globally, as long as both are registered and their Access Points are certified. You need the recipient's PEPPOL ID (e.g. 0088:4012345500004 for a German GLN).
A PEPPOL Access Point transmits and receives invoices on the network. eFaktúra Centrum is a software tool for validation, viewing, error diagnosis, and XML preparation — not a certified Access Point. We help you prepare and verify invoices; your Access Point delivers them.
PEPPOL supports invoices, credit notes, orders, order responses, despatch advice, and more. For Slovak e-invoicing, the relevant profiles are PEPPOL BIS Billing 3.0 (invoices) and PEPPOL BIS Credit Note.