Frequently Asked Questions (FAQ) about e-invoicing

E-invoicing for Taxpayers: Frequently Asked Questions

Slovakia is preparing for one of the biggest changes in business and accounting in decades. The era of paper invoices and standard PDF files sent by email is gradually ending, replaced by the e-invoice. This change is not just about a new document format, but a complete transition to digital, automated communication between businesses, public administration, and the state.

What exactly is an e-invoice?

Simply put, an e-invoice is not an image or a document you print and file away. It is a structured XML file generated according to the European standard EN16931. The main difference compared to a standard PDF is that an e-invoice contains data that your accounting system understands automatically. This means an end to manual data entry, fewer errors in IBAN input, and significant savings in time and costs.

In the following overview, you will find answers to the most common questions that concern entrepreneurs and accountants, explained in plain language based on official information from the Financial Directorate of the Slovak Republic.

General Information about E-invoicing

Leave all your e-invoicing questions behind

What does the term e-invoice specifically mean?

According to the European directive, an electronic invoice is one that has been issued, transmitted, and received in a structured electronic XML format. This format (specifically the UBL standard) can be processed automatically by your accounting software. Unlike a scanned piece of paper, it contains data recorded in a way that a computer can read and process without anyone having to re-type it manually.

Is an e-invoice different from a standard PDF invoice?

Yes, fundamentally. A PDF invoice is essentially just an image document for a computer – the system cannot automatically distinguish between an amount and a due date without special software. An e-invoice is a data file that provides this information in a clear structure, removing the risk of typos and manual labor.

Why should we switch to this system?

The main reason is efficiency. E-invoicing brings automated processing, time savings, reduced error rates, and more secure data transfer. Furthermore, the system is compatible across the EU via the Peppol network, simplifying cross-border trade, which is planned to be fully launched later.

Who does the new obligation apply to?

Does e-invoicing apply to regular citizens (non-entrepreneurs)?

No. Currently, e-invoicing only applies to invoicing between businesses (B2B) and between businesses and public administration (B2G). Nothing changes for regular end consumers.

Who is obligated to receive e-invoices?

Every legal entity and every entrepreneur who is a taxable person must be able to receive electronic invoices. This includes:

• Sole traders and licensed business owners.
• Freelance professionals such as lawyers, notaries, architects, or artists.
• Self-employed farmers.
• Persons who rent out real estate and have been assigned a Tax ID (DIČ).

Do I have to use e-invoicing even if I am not a VAT payer?

The obligation to issue electronic invoices does not apply to taxable persons (e.g., small sole traders or landlords) who are not VAT payers. However, as a taxable person, you must be able to receive an e-invoice. For example, if your mobile operator or energy supplier sends you an e-invoice, you must have a way to receive it through your Digital Postman.

Are there any exceptions?

Yes, there are special cases where electronic invoices must not be issued. This mainly concerns classified performance or deliveries for state security forces, such as the Slovak Information Service or Military Intelligence. In these cases, traditional forms of invoicing continue to be used.

Timeline and Important Dates

When will e-invoicing become mandatory?

Implementation in Slovakia is taking place gradually:

• 2026: A transition period during which you can try the system voluntarily.
• January 1, 2027: Mandatory e-invoicing starts for domestic transactions (B2B and B2G) for all VAT payers.
• July 1, 2030: Extension to cross-border invoices and the complete abolition of the VAT Ledger Statement is expected.

Practical Functioning and Delivery

How will e-invoices be sent and received?

Invoices will be sent via service providers known as Digital Postmen. They will ensure that your invoice reaches the correct recipient securely and reliably through the Peppol network. You will need access to this service – either directly through your accounting software or via a Digital Postman web or mobile app.

Can I still send an invoice by email after January 1, 2027?

In the mandatory regime (domestic B2B and B2G transactions), a standard invoice sent by email in PDF format will no longer suffice. The default and legal method of delivery is sending via a Digital Postman (delivery service). The legal obligation to issue and send an e-invoice is considered fulfilled once it is handed over to the delivery service.

How do I choose a certified Digital Postman?

You choose a Digital Postman yourself from the commercial offerings on the market. The Financial Administration will continuously publish a list of certified providers on its portal.

When choosing, consider:

• Whether your current accounting software already has a selected partner or direct connection.
• Pricing policy (pay-per-invoice model or monthly subscription).
• User-friendliness of the application, especially if you issue invoices only occasionally.
• Certification in the Peppol network, which guarantees security and compliance with standards.

What if a supplier sends me an e-invoice and I cannot receive it?

From 2027, you are legally required to be able to receive an e-invoice via a delivery service. If you fail to meet this obligation (you don't have a contracted postman) and the supplier sends the invoice properly through their service, their legal obligation is considered fulfilled. However, you expose yourself to the risk of sanctions for non-compliance with legislation and complications in claiming rights from the invoice. If the recipient is not in the system, delivery may end in an error, but the responsibility for this state lies with the recipient.

Costs, Corrections, and Sanctions

How much will e-invoicing cost me?

The price depends on the chosen provider. It is estimated that a subscription for a simple Digital Postman app could range on average from 5 to 12 euros per month. Many providers also offer a pay-per-document model.

How to correct an error in an e-invoice?

Once an e-invoice has been successfully sent, the original cannot simply be overwritten. The standard procedure in the Peppol network is to issue a formal credit note to the original invoice and subsequently send a new, correct e-invoice referencing the original one. However, systems will perform automatic data checks before sending, which will significantly reduce the number of errors compared to the past.

What are the potential sanctions?

Invoice data will be automatically reported to the financial administration via your Digital Postman. However, if the data is not reported, is incorrect, or sent late, a fine of up to 10,000 euros may be imposed. For repeated violations, it can reach up to 100,000 euros. The good news is that if you make an obvious mistake and correct it immediately, you should not receive a fine.

Archiving and Preparation

Do I need to archive e-invoices specially?

Yes, the taxpayer is obliged to keep electronic invoices for ten years. It is important that they must be archived in their original XML format. Although you can visualize the invoice (e.g., as a PDF) for clarity, the original data XML file is crucial for tax audits.

How to prepare today?

Although the obligation begins in 2027, the year 2026 is designated for preparation:

1. Check your software: Ask your provider if and when your system will support the Peppol BIS 3 format.
2. Follow certified postmen: Choose a solution that best suits your needs.
3. Try it out: You can take advantage of the transition period in 2026, when you will be able to test electronic invoicing in practice.

Electronic invoicing is a natural step toward digitalization, aiming to eliminate unnecessary bureaucracy and facilitate business for all parties.

Looking for more detailed information or need help with implementation? Visit our specialized website asseco-peppol.com, where you will find the entire e-invoicing topic clearly explained in one place.