Slovak e-invoicing Q&A in English

Test operation

If we join e-invoice testing in 2026, must we continue using it?

No. The period from 1 January 2026 to 1 January 2027 is voluntary. A business may test electronic invoicing and delivery through a delivery-service provider without thereby acquiring a statu

Voluntariness of both parties

If a sole trader is not required to issue e-invoice, must the customer company receive the invoice as e-invoice?

If a sole trader has no statutory obligation to issue e-invoice, for example because the trader is not a VAT payer registered under § 4, § 4b or § 4c, and invoices a company in another, non-

APIs and integrations

Which APIs are needed for e-invoice?

The law does not require a particular API. A business issuing only a few invoices may use a provider portal or invoicing application without any API integration. ERP systems, e-shops and aut

Identifiers

Which identifiers should be stored for an e-invoice?

§ 74 of the VAT Act and EN16931/Peppol BIS Billing 3.0 require the invoice number and identification of the parties, including the company registration number, VAT identification number or t

Monitoring

What monitoring obligations does Access Point have for e-invoice?

Access Point should be able to track the entire life cycle of the message: receipt of the document from the customer, validation, recipient search, sending, technical acceptance or failure,

Schedule and deadlines

Which dates and deadlines apply to issuing and sending e-invoice?

The key dates are 2026 as the voluntary preparatory period, 1 January 2027 as the start of mandatory e-invoicing for the specified domestic supplies, and 1 July 2030 as the planned next phas

Roles and permissions

What roles to set up in the e-invoices team?

The law does not prescribe the names of the roles. Virtually separate preparation, approval, submission, error resolution and access management and ensure representation.

Costs

What are the costs of electronic invoices?

Neither the law nor the FAQ of the Financial Administration determine a uniform price for electronic invoicing. The price depends on the provider's current price list, service scope, number

Sanctions

What penalties apply for breaches of e-invoice obligations?

Where the contracted e-invoicing delivery-service provider receives or sends an e-invoice, the provider must automatically report the relevant data to the Financial Administration within fiv

Types of documents

Which document types are sent and received through e-invoice?

The e-invoice process primarily covers invoices, self-billed invoices and corrective invoices. It is not a general-purpose channel for every business document. Attachments may accompany an i

Updated explanation

How to archive e-invoices and what must be kept?

The electronic invoice must be kept in the original structured XML format. It is not enough to keep only the data transcribed into the accounting system or a separate visual display of the i

Connection

How long does it take to connect to the Peppol network?

If you use accounting or ERP software that already has a connection to Peppol or a certified e-invoicing delivery-service provider, activation can be very fast. With your own solution, older

"also invoice" switch

How should invoicing software distinguish mandatory e-invoice from a consumer invoice?

The software may expose a switch or processing flag that determines whether a document is validated and submitted as e-invoice through a delivery-service provider or issued through the ordin

C5 reporting

How does C5 reporting to the Financial Administration work?

C5 reporting is a separate data flow towards Financial Administration, which must be distinguished from the delivery of an e-invoice to a business partner via Peppol. A C2 or C3 flow handles

§ 4b

How does e-invoice work for a VAT group registered under § 4b?

For group registration under § 4b, transactions with third parties must be distinguished from internal transactions between members of the group. Supplies between members of the same VAT gro

Self-billing

How does self-billing work with e-invoice?

Self-invoicing remains possible even with e-invoice. It means that the invoice will be drawn up by the customer in the name and on account of the supplier, if the legal conditions are met an

Mapping

How to map ERP fields to UBL e-invoice?

Start by mapping business terms, not XML tags. ERP fields such as invoice number, supplier, customer, items, VAT, due date, IBAN and order must be assigned to EN 16931 business terms and onl

FS documentation · suspicious document

How to report a fraudulent or mistakenly delivered e-invoice?

If an e-invoice arrives by mistake or has signs of fraud, according to the official methodological materials of the Financial Administration of the Slovak Republic, you should proceed simila

Rejection

Must rejection of a received e-invoice be communicated through Peppol?

Slovak law does not impose a general obligation to reject every disputed received e-invoice through a special Peppol message. Distinguish a technical rejection from a commercial or substanti

Shipping

How to send an e-invoice?

The e-invoice is not sent as an ordinary e-mail attachment. The supplier creates a structured XML, the system validates it, the e-invoicing delivery-service provider searches for the recipie

Retros without duplication

How to resend an e-invoice after a technical error?

Before retries, find out the result of the first attempt. Technically repeating the same message is not the same as correcting an already delivered invoice.

Safe repair

How can an XML error be corrected without compromising the accounting record?

First distinguish a technical export or mapping error from a change to the accounting content. Correct technical mapping in the ERP or transformation layer. Correct a commercial or accountin

Repairs

How do I correct an e-invoice that has already been delivered?

First determine the invoice status. If it has not yet been sent, or was rejected technically, correct the XML and submit the valid version under the system rules. If it was successfully deli

Verified explanation

How do I verify that the XML invoice is correct?

One green check is not enough. An XML invoice may be technically correctly created, but may not meet the rules of EN 16931. It may meet EN 16931, but violate the additional rules of Peppol B

System verification

How can an e-invoicing system be checked against Slovak requirements?

The ability to create a PDF or export some form of XML is not enough. Verify that the system produces e-invoice compliant with EN 16931 and Peppol BIS, applies Slovak rules, uses the correct

Question database · Peppol discovery

How to search and verify a participant in the Peppol network?

Verification of a participant in the Peppol network has four layers: the public Peppol Directory for human-readable search, a technical lookup via SML and SMP to determine whether the partic

Accountant · practical chain

How to send the received e-invoice to the accountant?

The entrepreneur either downloads the document from his e-invoicing delivery-service provider application (XML and readable preview) and sends it to the accountant, for example by e-mail, or

Proof of delivery

How can delivery of e-invoice be proved?

Preserve the delivery status issued by the provider, the dispatch and receipt times, sender and recipient identifiers, the original XML, the technical report and the audit trail. Together, t

Database of questions · Income

How do I receive e-invoice?

To receive e-invoice, arrange a certified delivery service registered for your Peppol ID. Without that registration or access, a supplier cannot locate you in the network. The provider may m

Complaint

How should a received e-invoice be disputed?

Record the dispute precisely: preserve the original XML, the reason for the dispute, the validation report or substantive discrepancy, communication with the supplier, and the decision on wh

E-shop

How to solve e-invoices in the e-shop?

The e-shop must distinguish which orders require an e-invoice, have the correct company data of the customer, VAT regime, link to payment, credit notes and export to accounting.

Foreign currency

How is a foreign-currency invoice handled in e-invoice?

Distinguish the document currency from the tax currency. The XML must contain the correct DocumentCurrencyCode and, where VAT must be expressed in euros, the corresponding tax-currency data.

Multiple centers · multiple programs · one check

How to deal with mass sending of e-invoices for several centers and programs?

The law does not prevent a company from collecting e-invoices from several centers or programs, checking them and submitting them to the e-invoicing delivery-service provider in batches. How

Idempotency

How should idempotency be implemented for e-invoice submission?

Use an idempotency key linked to the invoice, XML version and submission attempt. If the same request is repeated after a timeout or retry, the system should recognise it and avoid creating

Rent

How should rent and payment schedules be handled under e-invoice?

From 1 January 2027, domestic electronic invoicing no longer permits a summary invoice in the form of a rent-payment agreement under § 75 ods. 2 of the VAT Act. Instead, the VAT payer must i

Updated explanation

How is reverse charge recorded in e-invoice?

For reverse charge, the electronic invoice must correctly show that VAT is accounted for by the customer rather than charged by the supplier. Merely setting the VAT rate to 0% is not suffici

Multi-level approval

How to solve e-invoice approval by several people?

Set multi-level approval according to company rules: amount, center, project, cargo type, supplier or risk. Each step should have a status, a deadline, a substitute and an audit trail.

BT-117

How should VAT in BT-117 be calculated on a summary invoice?

BT-117 is the VAT amount for the relevant tax category in the tax breakdown. On a summary invoice, the calculation must comply with EN 16931, Peppol BIS and the VAT Act. If VAT calculated hi

Timeout

How to solve the timeout when sending an e-invoice?

Timeout means an unknown condition, not an automatic failure. First, find out if the partner has processed the request, if a transaction ID has been created and if the invoice has not been a

Versions

How to deal with XML versioning of e-invoice export?

For each XML export, record the mapping version, the profile version, the validator version and the hash of the resulting XML. If you later change the export logic, old invoices should not b

Integration of states

How to solve webhooks for e-invoice statuses?

Design webhooks as repeatable and verified events. Specifically, the names of states and fields are determined by the provider's API, not by law or uniformly by Peppol.

Deposits

How should an advance-payment document be handled in e-invoice?

The correct treatment depends on the document’s actual tax purpose. Distinguish a payment request that is not yet a tax invoice, an invoice issued for a payment received before the supply, a

Rounding

How should rounding be handled in e-invoice?

Rounding must not silently conceal a difference between totals. Where rounding is used, it must be represented in the structured data and reconcile with the amount payable. First identify wh

SNN

How is the Slovak tax on sweetened non-alcoholic beverages shown in e-invoice?

The tax on sweetened non-alcoholic beverages is not VAT and must not be included in the VAT rate or VAT-specific fields. Where it must be shown on the document, map it as separate price or t

Updated explanation

How does e-invoice affect the Slovak VAT control statement?

e-invoice and the Slovak VAT control statement are separate obligations. The VAT control statement and recapitulative statement are not automatically abolished on 1 January 2027. Official me

Units of measurement

How to indicate the unit of measure in e-invoice?

The unit of measurement is not specified in e-invoice by arbitrary text, but by a code from the permitted code list. For the invoice item, the quantity and unit must be entered so that the s

PrepaidAmount

How to indicate the deduction of advances in the billing e-invoice?

In Peppol BIS, already paid payments are shown by default in the PrepaidAmount element as the amount paid in advance. It should not be mechanically replaced by negative lines in the InvoiceL

Discount

How to include a discount in e-invoice?

Don't just list the discount as minus text in the item description. In the XML, it should be clear whether the discount is on the line or at the level of the entire invoice. It must have an

Practical resolution

How can I determine in practice whether I must issue e-invoice to a customer?

Assess whether the customer is acting as a business or taxable person rather than as a final consumer. A company registration number or tax identification number is a practical indicator of

Database of questions · Choice of solution

How to choose a e-invoicing delivery-service provider?

Choose a e-invoicing delivery-service provider (Peppol Access Point) according to your scenario, not according to the price. Key areas for comparison: supplier role (provider vs. intermediar

Delivery statuses

How can I check the delivery status of e-invoice?

Check the system used for submission: the delivery-service provider’s portal, the ERP system, the integration API or the internal workspace. The status must be linked to the specific XML and

Accreditation

What is the process of accreditation of the e-invoice service provider in Slovakia?

The service provider accreditation procedure is described in the accreditation scheme published by the Financial Administration of the Slovak Republic in the e-invoice and Peppol section. Th

Summary of the procedure

How should an accounting firm and clients currently invoicing in Excel move to e-invoice?

Treat the change as two coordinated workflows: one for the accounting firm and one for each client, covering both issued and received invoices. Select the delivery-service arrangement, agree

Verification and KYC

What is the difference between the verification of the Financial Administration and KYC at the e-invoicing delivery-service provider?

Verification on the side of the Financial Administration and KYC with the e-invoicing delivery-service provider are not the same. The selection or registration of the provider in the Financi

Invoice type code

Which document code is used for a tax invoice for an advance payment?

Use document type code 388, Tax invoice, for the tax document issued in respect of a payment received before the supply. Such a payment may trigger an obligation under the VAT Act to issue a

Signature

Is an electronic signature required on e-invoice?

No. Where e-invoice is delivered through the Peppol network, neither a qualified electronic signature nor a qualified electronic seal is required. For an e-invoice delivered outside Peppol,

Advance payment

Must advance-payment invoices also be sent through an e-invoicing delivery-service provider?

Yes. An invoice issued for a payment received before goods or services are supplied is a regular invoice under § 72 ods. 1 of the VAT Act, not a separate document with a lower legal status.

Unclear status

What if the e-invoice is waiting for delivery?

The status "pending" is a designation of a specific provider, not a legal or uniform Peppol status. First, find out its definition and first attempt status.

Reception

What if I only receive invoices and do not issue them?

Prepare the receiving side of the process: technical receipt, validation, internal approval, accounting hand-off and compliant archiving. Not issuing invoices does not by itself remove an ob

Small volume

What if I issue invoices only occasionally?

Low invoicing volume does not itself create an exemption from the statutory rules. Choose a proportionate, simple solution that can create and deliver a compliant e-invoice whenever the obli

Correction of identification data

What if the customer's VAT number is incorrect on the e-invoice?

The recipient may not arbitrarily rewrite the received XML. The supplier must issue a correction document that refers to the original invoice and provides the correct identification data.

PDF, XML and other means of transmission

What if my supplier sends only a PDF invoice by email?

Under § 85o ods. 4, a PDF sent by email is not by itself a structured electronic invoice. If the transaction is subject to mandatory e-invoicing, request the XML e-invoice. The parties may u

Peppol · unprepared customer

What if the customer is unable to receive e-invoice?

Where a customer is required from 1 January 2027 to be able to receive e-invoice but cannot be reached through the delivery service, for example because it is not connected to Peppol, the su

Order

What should be done when a received e-invoice does not match the purchase order?

Do not reject the invoice automatically, but do not release it for payment either. Place it on hold for review and compare the purchase-order number, lines, quantities, prices, delivery and

Contradiction of preview and structured document

What should be done when the PDF rendering differs from the e-invoice XML?

Stop and resolve the discrepancy rather than selecting whichever version is more favourable. Under § 85o ods. 4, mandatory e-invoice is the structured electronic document; the PDF is only an

Later announcement

What if the supplier did not know that e-invoice had to be issued to the customer?

If, at the time of the supply, the VAT payer did not know that the customer had a status requiring an electronic invoice, the invoice must be issued within 15 days after the customer subsequ

Identification of the subject

What if the subject does not have a VAT number and only has an IČO?

First, verify whether the subject is among the persons to whom the Financial Administration assigns a VAT number automatically. The ID number alone or the technical possibility of choosing a

Operation and archive

What is an e-invoice audit trail?

An audit trail is a verifiable history of all important events that have occurred with an electronic invoice throughout its entire life cycle.

BT-1 Invoice number

What is BT-1 in e-invoice and how is it related to the invoice number?

BT-1 is the official designation of the business term invoice serial number according to the European standard EN 16931. In the UBL XML structure used by Peppol BIS Billing 3.0, it is writte

BT-10 Customer reference

What is BT-10 (customer reference) and when is it mandatory in e-invoice?

BT-10 is a field for the customer reference — an internal code, contact person name or other identifier that the customer has communicated to the supplier for the purpose of processing the i

BT-133 Accounting classification

What is BT-133 (accounting line assignment) in e-invoice?

BT-133, entered in the UBL as an element cbc:AccountingCost within a specific line of the invoice, serves to indicate the internal accounting or cost classification of the item according to

Business Rule

What is a Business Rule (BR) in e-invoice?

Business Rule (BR) is a validation rule that verifies whether the e-invoice meets the requirements of the EN 16931 standard or the relevant implementation (for example, Peppol BIS Billing or

BT and BG

What is Business Term (BT) and Business Group (BG) in e-invoice?

Business Term (BT) is one specific e-invoice business data defined by the EN 16931 standard, for example BT-1 (invoice number) or BT-110 (VAT amount). A Business Group (BG) is a logical grou

Time stamp

What is an e-invoice timestamp and why is it important?

In electronic invoicing, a timestamp is not merely a displayed time. The certified delivery-service provider must automatically and reliably record the exact date and time of the relevant ev

CII

What is CII (Cross Industry Invoice)?

CII (Cross Industry Invoice) is an international XML standard developed by the UN/CEFACT organization. Like UBL, it represents one of the official syntaxes supported by the EN 16931 standard

CIUS

What is CIUS (Core Invoice Usage Specification)?

CIUS (Core Invoice Usage Specification) is the mechanism by which EN 16931 allows individual countries or sectors to refine the use of the standard — for example, to tighten the cardinality

Routing ID

What is Document Type Identifier and Process Identifier in Peppol network?

The Document Type Identifier determines what type of electronic document is sent in the Peppol network — for example, an invoice or a credit note according to a specific specification. The P

Question Database · Basic

What is e-invoice?

e-invoice is a structured electronic invoice in XML format based on the European standard EN 16931 and, in Slovak practice, Peppol BIS Billing 3.0. The receiving system can automatically rea

European semantic model of e-invoice

What is EN 16931 and what does version 2026 bring?

EN 16931 is a European standard that defines the semantic data model of an electronic invoice: data, their meaning and business rules. It does not, by itself, specify a specific XML notation

Verified explanation

What is EndpointID in e-invoice?

EndpointID is the electronic address of the seller or buyer listed in the structured XML e-invoice. It is not an email address, an Internet address, or a technical server URL. It is an ident

Invoice Response

What is an Invoice Response for e-invoice?

An Invoice Response is a structured message describing the invoice’s status in the recipient’s business process. Depending on the supported process, it may indicate that the invoice was rece

BT-121

Which is the code of the reason for the exemption VAT (BT-121) e-invoice?

BT-121 is coded reason in VAT recapitecii BG-23. It is selected from the supported VATEX dial and must be compatible with the category VAT; for category E rule BR-E-10 requires text BT-120 o

Status messages

What is MLS and MLR in e-invoice?

MLR and similar status messages are used to provide technical feedback on a report or document. They can inform that the document has been technically accepted, rejected, unprocessable or th

OpenPeppol

What is OpenPeppol?

OpenPeppol is an international non-profit organization (AISBL, established under Belgian law) that manages and develops the technical rules and architecture of the Peppol network. It does no

Question database · Peppol

What is Peppol?

Peppol is most easily understood as a digital mail for invoices — a European network for the secure electronic exchange of business documents between companies through certified providers. T

Question database · Peppol

What is Peppol Access Point?

Peppol Access Point is a Peppol-certified service provider that enables sending and receiving documents in the Peppol network. Access Points communicate securely with each other, use Peppol

Peppol Authority

What is Peppol Authority?

The Peppol Authority is an organization mandated by the OpenPeppol rules to oversee the operation of the Peppol network in a specific country or sector. Does not issue or accept electronic i

Peppol BIS · Billing

What is Peppol BIS Billing 3.0?

Peppol BIS Billing 3.0 is a rule and data specification for electronic invoices and credit notes (Credit Notes) in the Peppol network. It determines which data the document should contain, h

Question Database · Peppol ID

What is Peppol ID?

Peppol ID is the electronic identifier of a participant in the Peppol network. It serves as an address by which it can be determined whether the subject can receive a specific type of docume

MLR

What is a Peppol Message Level Response (MLR)?

A Peppol Message Level Response (MLR) is a technical message by which the recipient’s system reports the result of processing an electronic message—for example, that it was received or could

Peppol CIU

What is it? Peppol CIP?

Peppol CIU (P)ublic Key Infrastructure) is a digital certificate system that ensures that in the network Peppol only trustworthy, certified participants communicated, namely Access Points. I

Service Provider

What is it? Peppol Service Provider?

Peppol Service Provider is an organisation providing network communications services Peppol Can operate Peppol Access Point, ensure registration of participants, integration with ERP systems

BT-23/24 ProfileID

What is it? ProfileID a CustomizationID (BT-23/BT-24) e-invoice?

BT-23, v UBL element cbc:ProfileID, identifies the type of business process Peppol (e.g. standard invoicing process). BT-24, element cbc:CustomizationID, specifies which version of the speci

Regression testing

What is regression testing after an accounting-software update?

Regression testing means repeating the relevant tests after an ERP or accounting-software update to confirm that generating, validating, sending and receiving e-invoice XML still works and t

Verified explanation

What is Schematron validation?

Schematron validation is a rule-based check of an XML document. It is used to validate conditions that cannot be adequately expressed or practically checked using only an XSD schema. Schemat

Torchography

What is a debit note in e-invoice?

A debit note is a document which corrects the tax base upwards, for example when the price of goods or services increases after tax becomes chargeable. According to official methodological a

Control

What is three-way matching for a received e-invoice?

Three-way matching is an internal control that compares the purchase order, the delivery note or receipt confirmation, and the received invoice before posting and payment. It is recommended

UBL

What is it? UBL (Universal Business Language)?

UBL (Universal Business Language) is international XML OASIS standard for exchange of business documents -invoices, credit cards, orders and more. For electronic invoicingcii This is a techn

Verified explanation

What is XSD validation?

XSD validation is a technical check in which the XML document is compared with the prescribed XSD schema. The abbreviation XSD stands for XML Schema Definition. The XSD schema determines wha

Free resources

Which is the rabefaktura.sk and info-efactura. sk?

the rabefactura. sk is freely available (open source) solution made available in cooperation Financial Administration with the professional community, which is used for education, demonstrat

Export · control package

What should the accounting export of e-invoices contain?

Original XML, attachments, readable preview, validation report, approval status, received or sent metadata and document checklist.

API response

What should an API return after e-invoice submission?

The response should be machine-readable and include the internal invoice ID, submission-attempt ID, the provider’s transaction ID, current status, timestamp, XML hash and any warnings or err

First step

What should I do first to prepare for e-invoice?

First determine whether the business will issue e-invoice, receive it, or do both. Then verify that the ERP or accounting software supports EN 16931/Peppol XML, select the delivery-service a

Invalid recipient

What to do if the e-invoice went to the wrong company?

Stop further sending, preserve evidence, contact both provider and wrong recipient, and assess accounting, contractual, and security remedies.

Error

May be accepted e-invoice not pass validation?

Really not valid e-invoice (mistake) XSD, EN 16931 or Peppol BIS Billing business rules) normally does not reach the customer at all " network stops it before delivery, at pre-sending or at

Operation and archives

What to do if the beneficiary disagrees e-invoice?

If you do not agree with an electronic invoice, it does not automatically mean that you can simply delete or ignore it. First, you need to find out why you disagree with the invoice.

Updated explanation

What to do when the e-invoices system crashes and after it is restored?

In the event of an e-invoice system failure, you must first determine: where the failure occurred, which invoices were affected, whether the documents have already been prepared, whether the

Export for check

What should be checked in a bulk e-invoice export for a tax audit?

Check that the export is complete, that it contains the original unchanged XML corresponding to the invoices actually sent or received, and that the documents can be displayed in a readable

Peppol reporting

What are EUSR and TSR reports in Peppole?

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

tax identification number ex officio

Why did the Financial Administration assign me a tax identification number?

The ex officio registration and assignment of a tax identification number are connected with preparing identifiers for electronic-invoice receipt. VAT payers use a VAT identification number,

Cardinality

Which means cardinality in mapping UBL + SK?

Cardinality says how many times an indication or group can in XML occur. For example, 0.1 means not more than once, 1.1 is mandatory once and 0..n is repeatable. In Slovak mappings, a distin

BT-81 Method of payment

What does the payment method code BT-81 mean in e-invoice?

BT-81 is a mandatory payment method code from UNCL4461. It is chosen according to the actually agreed method; credit transfer, card and direct debit use different subsequent payment data.

Heading error

What does Participant not found in Peppole?

Participant not found means that the recipient for the specified participant was not found in the technical search, for example for incorrect tax identification number, wrong scheme, missing

Verified explanation

What does it mean that the invoice did not pass validation?

If the invoice did not pass validation, it means that at least one rule of the used format or validation profile was violated during its check. It can be, for example: damaged XML structure,

BT-22

In what field do you indicate the text of the "Tax" is applied on the basis of receipt of the payment"?

The text "Tax' is applicable on the basis of the receipt of a payment" is given as an invoice note, typically in BT-22 (Invoice note) if this information is mandatory for a given invoice by

Credit note

Is a credit note the same as canceling an invoice?

Nope. A credit note is a separate document that corrects the tax base and tax on an already existing invoice; the original invoice remains a valid archived document, only its value is adjust

Duplicity

What if I receive a duplicate e-invoice?

Do not quietly discard or post it again the duplicate e-invoice. Mark it as a duplicate, compare the vendor, invoice number, amounts, date, variable symbol, and XML hash, and decide if it's

EDI after 2027

I can get one. 1. 2027 to use EDIFACT or EDI?

Yes, EDIFACT may remain part of commercial integration, but in mandatory domestic cases from 1. 1 January 2027 does not meet the definition itself e-invoice. The data should be converted int

Landlords · Doctors · Nonprofits

Do landlords have to have a e-invoicing delivery-service provider?

Not automatically. If the lessor is not a VAT payer according to § 4, § 4b or § 4c, he is not obliged to issue e-invoices just because he is renting real estate. However, he may be obliged t

G2G and general government

How G2G invoicing and public administration works e-invoice?

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 purch

Google Workspace · Drive

How to connect Google Drive to e-invoices?

Use Google Drive as a working repository with a clear folder structure, permissions, file naming, XML validation, and an archive trail — not as a single uncontrolled archive with no metadata

XSD a Schematron

Where I'll find the ultimate XML schemes; and Schematrony for Slovak e-invoice?

Definite technical artifacts should be searched in official sources: Peppol BIS Billing for European rules, OpenPeppol for validation artefacts and official technical publications Financial

C5 endpoint

When C5 endpoint will be available Financial Administration?

According to FAQ Financial Administration of the Slovak Republic The implementation of the C5 end point was planned for the third quarter of 2026. This is the planned deadline, not the confi

Verified explanation

Who and Since When Must Receive e-invoice?

Obligation to ensure acceptance e-invoice is created by 1. 1 January 2027. This obligation is broader than the obligation e-invoice Exhibit. It may also apply to companies and natural person

Verified explanation

Who and since when must exhibit e-invoice?

Obligation to issue e-invoice is created by 1. 1 January 2027. However, it does not apply automatically to every entrepreneur or invoice. From 1. 1 January 2027 to 30 30 June 2030 mandatory

Question Database · Price

How much will it cost? e-invoicing delivery-service provider?

The State does not provide a free central delivery service " Financial Administration of the Slovak Republic confirm that the price is independently determined by each certified provider. Th

Service Provider

Who can be a service provider e-invoice?

Service providers e-invoice may be an entity that can ensure sending and receiving e-invoice through Peppol and meets the requirements of accreditation or cooperation with a certified provid

BSM husbands

Who is to register in the network Peppol on a joint-ownership lease?

If the property belongs to the community of property of spouses (BSM) and one of the spouses is not the payer VAT, to the net Peppol the spouse who is a party to the lease contract and who i

Peppol · governance

Who owns Peppol?

Peppol is managed by OpenPeppol AISBL, an international non-profit organization. OpenPeppol oversees the framework, rules and central elements of the network. In addition, a local Peppol Aut

Verified explanation

Which law regulates e-invoicing Slovakia?

Mandatory general regime e-invoicing, which is introduced from 1. On 1 January 2027, Law No. 222/2004 Z. z. on value added tax. The rules were in the law on VAT introduced by Law No. 385/202

e-invoice · rent and leasing

How are lease instalments handled under e-invoice?

Where a lease is treated as a supply of services, domestic electronic invoicing from 1 January 2027 no longer permits a summary electronic invoice in the form of a rent-payment agreement or

Updated explanation

Does the e-invoice have to contain a QR code or a payment link?

Nope. Neither the QR code nor the payment link are mandatory elements of the Slovak e-invoice. The VAT Act does not include a QR code or a payment link among the mandatory invoice data. It d

Volunteering

May a non-VAT payer issue and send e-invoice voluntarily?

Yes. A non-VAT payer may technically use electronic invoicing voluntarily where it has a suitable solution and the business partner can receive the document. This does not make the supplier

BT-33

May BT-33 contain an entry in the business register?

BT-33 (Company legal form) is a field for additional legal information about the seller. It may contain legal form or other relevant legal information where necessary but not replace the Sel

Invoice language and translation during inspection

Can the e-invoice be in a foreign language or bilingual?

Yes, the e-invoice can be drawn up or received in a foreign language. According to § 76 ods. 7 of the VAT Act, a translation into the Slovak language must be provided at the request of the t

SMP

Can a customer be registered in another SMP?

Yes, in Peppol architecture can be registered by the participant via the SMP infrastructure of its provider, prcompany registration numberm search is done through the standard discovery mech

Exempt transactions

May a VAT payer voluntarily send e-invoice for an exempt supply?

For domestic supplies exempt from VAT under § 28 to 42 of the VAT Act, a VAT payer is not required to issue an invoice and, from 1 January 2027, is therefore not required to issue e-invoice

Representation vs. Authorisation

Can an accounting firm choose e-invoicing delivery-service provider clients assigned by representation, not through authorisation?

This is a good point to distinguish two different relationships in electronic communicationscii s Financial Administration of the Slovak Republic. Selection procedure description e-invoicing

Forgotten invoice

I can. e-invoice be issued with a return date if I forgot to issue it?

Date of delivery please state truthfully, but do not counterfeit the date of issue. Expose the invoice immediately; additional exposure does not remove any delay itself.

Serial number and multiple billing lines

Can I use multiple e-invoice series for branches or systems?

Yes. § 74 ods. 1 letter c) requires the serial number of the invoice, and the official explanations of the Financial Administration allow one or more series of numbers, for example by branch

Paper documents

Can I continue to carry my accountant's papers?

Yes, the client can continue to carry documents in paper form to his accountant or accountant " e-invoice It does not prohibit and does not change the possibilities of personal contact. For

Excel and XML

Can I issue an e-invoice from Excel?

Excel can be the data source, but the mandatory e-invoice must be created as a valid structured document in a supported format and pass checks.

Cross-border invoices

Can I send e-invoices abroad?

In the mandatory Slovak phase from January 1, 2027, e-invoice is mainly set up for the domestic exchange of invoices in the Slovak Republic. Cross-border e-invoices between entities from dif

Other means of delivery with the consent of the beneficiary

Can we agree after 1 January 2027 to send e-invoice by email outside a delivery service?

Yes. § 85o ods. 2 permits e-invoice to be sent by a method other than a delivery service where the recipient consents. It must still be a structured, machine-processable e-invoice meeting §

VAT categories

They can be on one. e-invoice Category items VAT With O?

According to current rules EN 16931 a Peppol BIS cannot normally be combined on one invoice item with a category VAT S - standard rate and O - outside the scope of the tax. For category O gr

Access to Clipboard

Can multiple people or more tokens have access to the mailbox for one company registration number?

Yes, these two things need to be distinguished. At network level Peppol one company registration number (considering his Peppol ID) has only one certified delivery service provider for recei

Readability

Does the e-invoice have to be human-readable or is XML sufficient?

The mandatory e-invoice is structured XML, not PDF. At the same time, however, the invoice must remain human-readable during the storage period. This does not mean that every e-invoice must

OR data

Must an invoice include the customer’s Commercial Register details, such as the court, section and entry number?

No. Under § 3a of the Commercial Code, details of registration in the Commercial Register, including the registration court, section and entry number, are stated for the issuer or supplier.

Intermediary

The intermediary must be e-invoicing delivery-service provider register on the Financial Report?

Yes, if the intermediary is to be included in the official list on the portal Financial Administration under a specific certified provider. Each intermediary so registered shall have a separ

Simplified invoice

Must a simplified invoice or an eKasa receipt be sent as e-invoice?

No. According to the Financial Administration’s official guidance, after 1 January 2027 a VAT payer is not required to issue an electronic invoice where the supply is documented by a simplif

Scope of duty

Must a person registered under § 7 or § 7a issue e-invoices?

No. The obligation to issue electronic invoices and report their data to the Financial Administration applies exclusively to VAT payers registered under § 7, § 7a or § 4 of the VAT Act. A pe

Software

I have to change accounting software for e-invoice?

Not automatically. First check whether your software can display or accept correctly XML, save it, validate and link to the delivery service or export process. If he doesn't know these thing

e-invoice · problems

How to deal with incorrect or fraudulent e-invoice?

Delivery itself e-invoice does not imply its acceptance by the beneficiary. If the recipient identifies the invoice as incorrect, he should proceed in the same way as the paper invoice: cont

Supporting documents

What attachments can be attached to an e-invoice?

Allowed e-invoice attachments, MIME types, BT-122 to BT-125, PDF copy, external links, integrity, archiving and provider limits.

Verified explanation

Critical error or warning: what is the difference between them?

Not every message from the validator means that the e-invoice is invalid or cannot be sent. The decisive factor is the severity of the validation rule that the document violated. Validators

Formats

What's the difference between PDF, XML and real e-invoice?

PDF is mainly for humans, XML is for systems and real e-invoice is valid XML in the right standard, process and archive. Self XML may not be sufficient if it is in the wrong profile or fails

Verified explanation

What is the difference between an XSD error and a Business Rule error?

The XSD error and the Business Rule error occur at different layers of e-invoice control. An XSD error means that the XML document does not correspond to the required technical schema. A Bus

Multiple e-shops

We are a non-VAT-paying company operating several B2C e-shops. Must we issue e-invoices?

No, not for invoices issued by those e-shops. The obligation to issue electronic invoices applies only to taxable persons that are VAT payers registered under § 4, § 4b or § 4c of the VAT Ac

Accounting firm for the client

Is it enough for the accounting firm to send XML and PDF to the client by e-mail and the client sends it to himself via his postman?

Yes, if the client checks the XML and actually sends it through its e-invoicing delivery-service provider. An e-mail from the accounting firm is only an internal submission of the document,

e-invoice statuses

What does the status sent with e-invoice mean?

The invoice has left your internal process and been passed on to a delivery partner or channel. It does not mean that the customer has already received, opened or accepted it.

Hybrid invoice

Are hybrid invoices combining PDF and XML allowed?

The ViDA directive includes a hybrid document in the definition of an e-invoice if the reported data contains a structured part. However, this in itself does not guarantee that any hybrid co

General government

How to address public administrations outside the mandatory regime e-invoicing?

The law expressly prohibits the payer from making e-invoice, if the recipient is the Slovak Information Service or Military Intelligence, or if the performance is linked to classified inform

SZČO · flat-rate expenses

Does SZČO with flat-rate expenses have to accept e-invoices?

Yes. The obligation to receive e-invoices is based on the status of a taxable person according to the VAT Act, while flat-rate expenses are regulated separately by the Income Tax Act — these

Testing before production

How to test an XML e-invoice before production deployment?

The generated XML should be verified by the official validator of the Peppol network at testbed.peppol.org/validation, who will check the formal structure of the UBL as well as the business

Transitional period

Does e-invoice apply to invoices for supplies made in December 2026?

No. The transitional obligation under § 85o ods. 2 of the VAT Act applies where the VAT payer makes the relevant domestic supply, or receives payment before that supply, from 1 January 2027.

Multiple postmen · Peppol ID

Can a company have more postmen to receive e-invoices?

Nope. For a given identifier (Participant ID), a receiving entity can always have only one registered provider listed in the central SMP.

Derogations

Are there exceptions to mandatory e-invoice?

Yes. There are specific cases in which an electronic invoice is not issued even though the transaction might otherwise fall within the mandatory regime. The Financial Administration’s FAQ id

Consent of the beneficiary

Is the recipient’s consent required for electronic invoicing?

No, not where the supplier is required by law to issue e-invoice and it is delivered through a certified delivery service. The recipient’s consent is required where the parties use another d

Risk of failure

This occurs when the mailman changes the reception gap e-invoice?

The outage does not occur automatically, but may arise if the deregistration of the old route, registration of a new provider, SMP recording or test of document skills is poorly timed. In go

Foreign entity

Concerns e-invoice a foreign company incorporated by § 5 Act on VAT?

No. Foreign person registered for VAT in Slovakia by § 5 Not in period from 1. 1 January 2027 to 30 June 2030 according to the current FAQ FS mandatory to prepare e-invoice by § 85o or ensur

Question Database · e-invoicing delivery-service provider

How Change Takes place e-invoicing delivery-service provider?

Amendment e-invoicing delivery-service provider is the contractual process between an entrepreneur and a provider of the State does not intervene directly, only operates the Central Register