From 1 January 2027, Slovakia plans to introduce mandatory electronic invoicing between businesses. It will be a new way of sending invoices, technically similar to sending email messages. The invoice will be sent from the supplier to the recipient through the international Peppol network, with each company connected to this network through a so-called digital postman.
The current way of sending invoices, i.e. by paper or PDF file via email, will no longer be considered an official delivery of an invoice between businesses. However, you will still be able to use PDF invoices as a supplement, for example if you want to send your client a clear graphical version of the invoice with a payment QR code, notes or additional information.
In the first phase, mandatory e-invoicing will not apply to all types of invoices.
The obligation will mainly apply to domestic invoices between Slovak businesses. Invoicing abroad and invoicing to private individuals will not yet have to be carried out in the form of an e-invoice.
For foreign invoices and invoicing to non-business entities, the current procedure may continue. Further developments in this area will depend on legislative decisions at the level of Slovakia and the European Union.
Until now, a regular PDF invoice was also considered an electronic invoice because it is a digital document. However, with the introduction of mandatory e-invoicing, the definition of an electronic invoice will change.
An e-invoice will be considered an invoice in a structured electronic XML format defined by the European standard EN 16931. In practice, the UBL (Universal Business Language) format will be used, which is standardised for the exchange of invoices between systems.
The difference is that an XML e-invoice contains a precisely defined data structure. Each invoice data item, such as the supplier identification, VAT amount or invoice line items, is stored in a precisely specified data field. This allows systems to automatically process this data without manual retyping.
A PDF invoice, on the other hand, is rather a graphical representation of an invoice, intended primarily for human reading.
For users of the Faktury Online system, the way invoices are issued will not change significantly. You will continue to create invoices in the same way as today, in the familiar system environment.
In Faktury Online, we are preparing a simple way to automatically transfer data from an issued invoice to the Peppol network. The system will handle the conversion of the invoice into the required XML electronic format and its delivery to the recipient via the Peppol network.
The graphical appearance of the invoice will be preserved. You will still be able to generate, save and send PDF invoices to your clients as you are used to today.
Every company that will send or receive e-invoices will need to have its own digital postman. This is a service provider that ensures connection to the Peppol network and the actual sending and receiving of e-invoices.
In Faktury Online, we will keep users informed about this obligation on an ongoing basis. We expect that the selection of a digital postman will be possible directly within the system environment.
Some implementation details are not yet definitively known. It is possible that digital postman registration will in the future also take place through tax authority systems. The state is currently preparing the technical infrastructure and a test operation is expected to be launched.
From the user perspective, the way of working with invoices will not fundamentally change. You will issue invoices in the same way as today.
You will still be able to send PDF invoices to your clients by email, for example as a clear graphical version of the invoice. It may contain a payment QR code, supplementary information or details about the services provided.
At the same time, the system will ensure that the same data is also sent in the official electronic form to the Peppol network. The recipient will receive the invoice in their digital postman and can also receive it by email in PDF form.
The change will not only apply to issuing invoices, but also to receiving them.
Every business will need to have a place where e-invoices are officially delivered. This place will no longer be an email inbox or paper mail, but a digital system connected to the Peppol network.
In practice, this means that if, for example, your telephone or energy supplier sends you an e-invoice, it will be delivered to you electronically through this network.
If you use Faktury Online and have a digital postman set up, the system will also handle receiving e-invoices.
All invoices that other companies send you via the Peppol network will appear directly in the Received Invoices section of your account. You will have them clearly in one place and the data from them will not need to be manually retyped.
Faktury Online will thus serve not only for issuing invoices, but also as a place where you will receive invoices from your suppliers.
The obligation to send e-invoices will mainly apply to VAT payers. In practice, however, the change will affect almost every business.
If you receive invoices from VAT payers, for example for telephone, internet, energy or services, you will need to be able to receive them electronically. That is why it is important to have a system that is ready for e-invoicing.
We continuously monitor the development of legislation and technical requirements and are gradually preparing the Faktury Online system for the new rules.
Mandatory e-invoicing is still in the preparation phase and not all technical details are definitively known. However, our goal is to ensure that system users have e-invoicing resolved automatically without the need to deal with technical details.
There is currently no reason to panic. The introduction of mandatory e-invoicing is planned from 1 January 2027 and it is possible that the implementation will be further refined.
However, if you do not yet use Faktury Online, you can register today and start issuing invoices in a way that will be very similar to how things will work during mandatory e-invoicing.
New users have the first year of using the system free of charge, so you can try everything without risk. When the time comes for mandatory e-invoicing, you will have everything prepared and all invoices in one place.
Mandatory e-invoicing is a new way of sending invoices between businesses. The invoice will no longer be sent only as a PDF by email, but will be delivered in an electronic format through the Peppol network from one system to another.
The introduction of mandatory e-invoicing is planned from 1 January 2027. The exact technical details of the system are still being prepared and may be further refined.
Yes. You will still be able to send PDF invoices by email as a graphical version of the invoice for your client. However, the official delivery of the invoice between businesses will have to take place electronically via the Peppol network.
Peppol is an international network designed for the secure exchange of electronic documents between companies and public institutions. Electronic invoices will also be sent between businesses through this network.
A digital postman is a service provider that ensures a company's connection to the Peppol network and the actual sending and receiving of electronic invoices. Every company will need such a provider in order to send and receive e-invoices.
The electronic invoice will have a structured XML format according to the European standard EN 16931. In practice, the UBL format is mainly used, which allows systems to automatically process invoice data.
In the first phase, mandatory e-invoicing is planned mainly for domestic invoices between Slovak businesses. Invoicing abroad and invoicing to private individuals will continue to work similarly to today.
Yes. The obligation will apply not only to sending but also to receiving invoices. Every business will need to have a system or service where they will officially receive e-invoices.
In Faktury Online, we are preparing integration into the Peppol network. You will issue invoices the same way as today and the system will handle conversion to the electronic format and delivery via the Peppol network.
Yes. If you start using Faktury Online today, you will be issuing invoices in a way that will be very similar to how things will work during mandatory e-invoicing. New users have the first year of using the system free of charge.
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