Slovakia e-invoicing 2027: what Peppol means for Czech companies

From 1 January 2027, Slovak VAT payers must issue invoices for domestic supplies as structured e-invoices and send them through the Peppol network. A Czech company that invoices Slovak customers from the Czech Republic does not have this obligation. Until 30 June 2030, it does not have it even if it is registered for VAT in Slovakia as a foreign person without a permanent establishment [1][2]. It affects you directly mainly if you have a subsidiary or a permanent establishment in Slovakia.

For everyone else, 2027 is time for calm preparation. The Slovak Financial Administration expects to extend the obligation to cross-border invoices from 1 July 2030. From the same date, the EU is launching digital reporting of cross-border transactions between businesses [1][5].

What changes in Slovakia from 1 January 2027?

Slovakia introduced mandatory e-invoicing through an amendment to its VAT Act, Act No. 385/2025 Coll. (Z. z.) [3]. For the period from 1 Jan 2027 to 30 Jun 2030, it is governed by the transitional provision § 85o of Act No. 222/2004 Coll. [2]. In a nutshell:

Question	What applies
Who must issue an e-invoice	A VAT payer registered under § 4, 4b or 4c, i.e. a company with its registered office, place of business or permanent establishment in Slovakia, or a VAT group [2].
To whom	To a Slovak taxable person or a Slovak non-taxable legal entity, for supplies with the place of supply in Slovakia. It also applies to advance payments received [2].
Who must be able to receive e-invoices	Every company and sole trader in Slovakia, including non-VAT payers. They need a contract with a certified delivery service provider, the so-called digital postman (digitálny poštár) [1].
Format	XML in the Peppol BIS Billing 3.0 format, based on UBL 2.1 and the European standard EN 16931. Neither a PDF nor a scan is an e-invoice [1][3].
Deadline	Within 15 days of delivery or of receiving an advance payment [2].
Reporting to the Financial Administration	Data from issued and received e-invoices is reported via the delivery service, for received ones within 5 days. The provider does this automatically [1][2].
Penalties	For failure to report or incorrect reporting, a fine of up to EUR 10,000, for repeated violations up to EUR 100,000 [2].
Exceptions	VAT-exempt supplies, simplified invoices (for example an eKasa receipt) and invoices to consumers [1][2].

The system could be tested voluntarily during 2026 [3]. The Financial Directorate of the Slovak Republic is also the Slovak Peppol authority, which accredits delivery service providers [4].

Does the obligation also apply to a Czech company?

It depends on how and from where you invoice to Slovakia.

Your situation	E-invoice via Peppol from 1 Jan 2027?	Why
You invoice Slovak companies from the Czech Republic and are not registered for VAT in Slovakia	No	The obligation applies only to Slovak VAT payers and domestic Slovakia → Slovakia transactions [1].
You are registered for VAT in Slovakia as a foreign person without a permanent establishment (§ 5)	No, until 30 Jun 2030	The Slovak Financial Administration states explicitly that such a person does not have to issue or receive e-invoices through a delivery service [1].
You have a permanent establishment in Slovakia	Probably yes	A company with a permanent establishment in Slovakia registers under § 4, which the obligation targets [2]. Whether you have a permanent establishment is for a tax advisor to assess.
You have a subsidiary in Slovakia	Yes	The subsidiary is a Slovak company. If it is a VAT payer, it issues e-invoices. It must receive them in any case [1][2].
You buy from Slovak suppliers	No	A Slovak supplier only has to issue an e-invoice to a customer established in Slovakia [1][2].

Why deal with it even if you have no obligation? From 1 Jan 2027, Slovak companies receive invoices from Slovak suppliers as data that the accounting software reads without retyping [1]. Your PDF invoice remains a document the Slovak customer has to process separately. So they may ask you for an e-invoice. The Slovak Financial Administration states that entities without a legal obligation can also join the system voluntarily. That does not mean they then have to send all invoices through it [1].

What is Peppol and can it be used in the Czech Republic too?

Peppol is an international network for delivering electronic invoices. A company usually connects to it through a provider’s access point, which delivers the invoice to the recipient’s access point [1][6]. In Slovakia, this role is played by certified digital postmen. Their list is published by the Slovak Financial Administration on its portal. A certified provider must have its registered office or place of business in the EU and OpenPeppol certification [3].

In the Czech Republic, there is no general e-invoicing obligation between businesses yet. But Peppol is already available to Czech companies today through certified providers, for business in the Czech Republic and abroad [6]. In the Czech Republic, only public contracting authorities are obliged to accept e-invoices according to EN 16931, from 1 Apr 2019 and 1 Apr 2020 respectively [7].

Watch the format. ISDOC is the Czech e-invoice format, maintained by the Czech Ministry of the Interior [8]. You cannot use it for Slovakia. The Slovak Financial Administration requires the Peppol BIS format for all e-invoices [3].

Check with the vendor how your software stands. Fakturoid, for example, states that it is preparing sending via Peppol through the certified provider Peppoš by Dativery. As of 6 Nov 2026, the feature was not finished, and Fakturoid is not planning to receive e-invoices in the first phase [9].

What changes in 2030 and beyond?

Date	What changes
30 Jun 2030	Slovakia: the transitional regime under § 85o ends, in which foreign persons registered under § 5 do not have to issue or receive e-invoices [1][2].
1 Jul 2030	Slovakia: the e-invoicing obligation is expected to extend to cross-border supplies of goods and services (EU and third countries), and the VAT control statement (kontrolný výkaz) is expected to be abolished [1].
1 Jul 2030	EU (ViDA package): digital reporting of cross-border transactions between businesses [5].
1 Jan 2035	EU member states with their own domestic reporting system must align it with the EU model [5].

For a Czech company with Slovak customers, the realistic horizon is therefore 2030. Whoever tries e-invoicing with one Slovak partner earlier won’t be dealing with it at the last minute in 2030.

How to prepare step by step

1. Find out which row of the table you belong to. Slovak VAT registration, permanent establishment, subsidiary. Borderline cases are for a tax advisor with knowledge of Slovak VAT to decide.
2. List your Slovak customers and suppliers. How many invoices you send them each month and how many you receive from them. That tells you whether the provider’s web application is enough or whether you need a connection to your accounting software. The Slovak Financial Administration itself advises small companies with a few dozen invoices that an account in a digital postman’s application is enough [1].
3. Ask your accounting software vendor whether it can issue an invoice in the Peppol BIS Billing 3.0 format and pass it to an access point. The Slovak Financial Administration gives the same advice [1].
4. Choose an access point provider. A Slovak subsidiary chooses from the Slovak Financial Administration’s list of certified providers [3]. The Financial Administration expects that a subscription to a simple application will not exceed the EU average of EUR 5–12 per month. The exact price only the provider can tell you [1].
5. Check your address book. In the Slovak Peppol network, the recipient is identified by their tax ID (DIČ). Without the recipient’s DIČ, you cannot send an invoice via Peppol [1].
6. Test it with one partner. The Slovak Financial Administration also recommends a test send and receive with a business partner [1].
7. Connect receiving too. A received e-invoice is a structured file that the accounting software processes without manual retyping [1]. You don’t need to extract data from it like from a PDF.

If you send a few invoices a month to Slovakia and your invoicing software supports Peppol, just turn it on and you don’t need anyone else. An integration only makes sense with dozens of documents, with a Slovak subsidiary that has its own accounting, or when you want received e-invoices to land directly in your accounting software.

This is neither legal nor tax advice. For a specific case, contact a tax advisor, and for Slovak registration, an advisor with knowledge of Slovak VAT.

Sources

1. Finančné riaditeľstvo SR – Najčastejšie otázky a odpovede k eFaktúre, 9/DPH/2025/IM (version of 24 Apr 2026): who issues and receives (domestic persons only, Slovakia → Slovakia, Q. 62), persons registered under § 5 without obligation until 30 Jun 2030 (Q. 29 and 52), voluntary participation (Q. 63), the phase from 1 Jul 2030 and abolition of the VAT control statement (Q. 62), a PDF is not an e-invoice (Q. 3), B2C excluded (Q. 4), costs of EUR 5–12 per month (Q. 10), advice to small companies and asking the software vendor (Q. 14), connecting to Peppol directly or through a provider and testing with partners (Q. 23), identification by DIČ (Q. 39 and 40), automatic reporting through the provider (Q. 18). https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikatelia/Dan_z_pridanej_hodnoty/efaktura/2026/2026.04.24_faq_efaktura.pdf
2. Act No. 222/2004 Coll. on value added tax (zákon o dani z pridanej hodnoty), as in force from 1 Jan 2027: § 85o (who issues an e-invoice and to whom, exceptions, 15-day deadline, reporting within 5 days, fines of EUR 10,000 and 100,000), § 4(1) (registered office, place of business or permanent establishment in Slovakia), § 5(1) (foreign person). https://www.zakonypreludi.sk/zz/2004-222/znenie-20270101 · § 85o on Slov-Lex: https://www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2004/222/?ucinnost=01.01.2027#paragraf-85o.nadpis
3. Finančná správa SR – eFaktúra: Act No. 385/2025 Coll., Peppol BIS format (UBL 2.1, EN 16931) mandatory for all e-invoices, voluntary participation from Q2 2026, list of certified providers, certification conditions (registered office in the EU, OpenPeppol certification). https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/e-faktura
4. Peppol – Country profile Slovakia: the Financial Directorate of the Slovak Republic as the Peppol authority (supervision and accreditation of providers), B2B and B2G, B2C excluded, cross-border e-invoicing from 2030. https://peppol.org/learn-more/country-profiles/slovakia/
5. European Commission – VAT in the Digital Age (ViDA): adopted 11 Mar 2025, in force 14 Apr 2025, digital reporting of cross-border B2B supplies from 1 Jul 2030, alignment of national systems by 1 Jan 2035. https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en
6. Portál POHODA – Slovensko zavádí Peppol. Měly by zbystřit i české firmy? (22 Jul 2026): no general B2B obligation in the Czech Republic yet, Peppol available to Czech companies through certified providers, access points. https://portal.pohoda.cz/dane-ucetnictvi-mzdy/ucetnictvi/slovensko-zavadi-peppol-mely-by-zbystrit-i-ceske-firmy/
7. Ministry of Finance of the Czech Republic – Electronic invoicing, basic information: obligation of public contracting authorities to accept e-invoices according to EN 16931 from 1 Apr 2019 and 1 Apr 2020 (§ 279(5) of Act No. 134/2016 Coll.). https://mf.gov.cz/cs/dane-a-ucetnictvi/elektronicka-fakturace/zakladni-informace
8. Ministry of the Interior of the Czech Republic – ISDOC, the national standard for electronic invoicing, current version 6.0.2, development and maintenance of the format by the Ministry of the Interior. https://mv.gov.cz/isdoc/clanek/aktualni-verze.aspx
9. Fakturoid – Electronic invoicing in Slovakia (eFaktúra) and Peppol: sending via Peppol in preparation, delivery via Peppoš by Dativery, sending only in the first phase. https://www.fakturoid.cz/podpora/faktury/elektronicka-fakturace-slovensko-peppol

Do you invoice to Slovakia?

In a free 30-minute audit, we will go through who you invoice in Slovakia, from which software and how many documents a month. We will also tell you when a feature in your invoicing software is all you need. If it pays to connect your accounting software to a Peppol access point, see how we handle system integration, and for POHODA specifically, POHODA integration. And if you are switching accounting software on 1 January, read what to migrate and what to archive, and ask about Peppol right when choosing.