E-Invoicing in Slovakia from 1 January 2027: Peppol, 0245 and the Slovak Invoice Rules
From 1 January 2027, Slovak VAT payers must issue domestic B2B and B2G invoices as structured e-invoices, and every Slovak company and entrepreneur must be able to receive them. The format is plain Peppol BIS Billing 3.0 (Slovakia has no national CIUS), delivered through an accredited Peppol provider, the Digitálny poštár. Create a Slovak e-invoice for free and check it against Peppol and the Slovak legal requirements.
Voluntary since 1 January 2026; mandatory for domestic B2B and B2G invoices from 1 January 2027.
Für wen es gilt
Slovak VAT payers issue them; every Slovak company and entrepreneur, VAT-registered or not, must be able to receive them.
Erforderliches Format
Peppol BIS Billing 3.0 (UBL, EN 16931) with no national CIUS, plus the invoice details the Slovak VAT Act requires.
Netzwerk oder Portal
Peppol, through an accredited provider (Digitálny poštár); participants are registered as 0245 + DIČ.
The Slovak e-invoicing timeline
2026
Voluntary year
Since 1 January 2026, businesses may send e-invoices through a Digitálny poštár, provided the buyer is connected too. It is the time to choose a provider, get registered and test with your customers.
1 Jan 2027
Mandatory for domestic B2B and B2G
A VAT payer supplying goods or services in Slovakia to a Slovak business or legal entity must issue an e-invoice within 15 days of the supply. Your provider reports the invoice data to the Financial Administration automatically.
2030
End of the transition
The transitional rules run until 30 June 2030, and the control statement (kontrolný výkaz) is abolished from 1 July 2030. Cross-border e-invoicing is planned for around 2030, in line with the EU's VAT in the Digital Age package.
How Slovak e-invoicing works
Plain Peppol BIS 3.0, no Slovak CIUS
Slovak e-invoices are Peppol BIS Billing 3.0 UBL invoices with the standard CustomizationID, and the Peppol network checks them against the BIS 3.0 rules only. What Slovak law adds is listed in the Financial Administration's transposition workbook, and filling it in is the sender's responsibility.
The Digitálny poštár
A Digitálny poštár ("Digital Postman") is a Peppol service provider accredited by the Financial Administration. It registers you in the central Slovak SMP, delivers and receives your invoices, and reports their data to the tax authority. You choose the provider yourself. aiDoks is not a Digitálny poštár: it creates and checks the invoice file, which you then send through yours.
0245: your DIČ is your Peppol address
Slovak participants are registered on Peppol as 0245 followed by the ten-digit tax identification number (DIČ), not under the VAT-number scheme 9950. Organisations without a VAT number, public bodies included, are addressed by their DIČ too; a recipient with no DIČ cannot be invoiced over Peppol.
Penalties
Failing to report invoice data, or reporting it wrongly or late, can be fined up to €10,000, and up to €100,000 for repeated violations. An obvious mistake corrected straight away is not fined. Reporting itself is done by your provider.
What aiDoks checks on a Slovak invoice
Every invoice is validated against the EN 16931 and Peppol BIS 3.0 rules. When the seller is established in Slovakia, the Slovak legal requirements are checked on top:
The seller's, and a Slovak buyer's, electronic address uses scheme 0245 (an error from 1 January 2027, a warning before).
A 0245 address is exactly the ten-digit DIČ.
The seller's and buyer's street, city and post code are present, as §74 of the VAT Act requires.
A Slovak VAT number (IČ DPH) is SK followed by ten digits.
The company ID (IČO) and the commercial-register line (legal form, court, section and insert number) are stated.
A tax representative has a full address, and the standard VAT rate is 23 %, 19 % or 5 %.
These are Slovak tax-law requirements, so a missing address or a wrong electronic address marks the invoice as invalid, even though a receiving Peppol access point would still accept it. The generator's Slovakia preset fills SK and 0245 for you and shows the IČO and register-line fields.
Slovak e-invoicing: FAQ
Is e-invoicing mandatory in Slovakia?
Yes, from 1 January 2027 (Act No. 385/2025 Coll.). A VAT payer that supplies goods or services in Slovakia to a Slovak business or legal entity must issue a structured e-invoice and send it through a Peppol delivery service. 2026 is a voluntary year. B2C sales, supplies exempt under §28–42 of the VAT Act and simplified invoices are not covered.
Who has to receive e-invoices in Slovakia?
Every Slovak legal person and every taxable person, from 1 January 2027: not only VAT payers but also sole traders, freelancers such as lawyers or architects, farmers and people who rent out property. Public bodies buying from VAT payers must be able to receive them too. In practice that means contracting a Digitálny poštár, an accredited Peppol provider.
Which format do Slovak e-invoices use?
Peppol BIS Billing 3.0, a UBL invoice that follows the European standard EN 16931. Slovakia has no national CIUS, so the CustomizationID is the standard Peppol one and the Peppol network validates against the BIS 3.0 rules. Slovak law adds required invoice details, such as both parties' full addresses, which the sender has to fill in.
What is the 0245 electronic address?
0245 is the Peppol scheme for the Slovak tax identification number (DIČ). The Slovak Peppol Authority requires Slovak participants to be registered as 0245 followed by their ten-digit DIČ in the central Slovak SMP, not under the VAT-number scheme 9950. A buyer who has no DIČ cannot be invoiced over Peppol.
Is aiDoks a Digitálny poštár?
No. aiDoks creates the Peppol BIS 3.0 invoice file and checks it against the Peppol rules and the Slovak legal requirements, for free. You then send the file through your own Digitálny poštár, which delivers it to the buyer and reports its data to the Financial Administration.
Do foreign companies have to issue Slovak e-invoices?
Not until 30 June 2030 if they are only registered for VAT in Slovakia under §5 of the VAT Act, without being established there: the transitional obligation covers domestic VAT payers supplying to domestic persons. Cross-border e-invoicing is planned for around 2030.
What are the penalties?
Failing to report invoice data, or reporting it incorrectly or late, can be fined up to €10,000, and up to €100,000 for repeated violations. An obvious mistake that is corrected immediately is not fined, and neither is a provider outage, provided the data is reported as soon as it is fixed.