Slovakia is introducing eFaktúra, a national framework for mandatory electronic invoicing based on the Peppol network. From 1 January 2027, VAT payers must issue structured e-invoices for transactions that fall within the law-defined domestic scope. The default delivery channel is a certified delivery service provider, known in Slovakia as a digitálny poštár (digital postman). Alternative delivery methods may be agreed with the recipient during the transition period where the current rules permit them.
This guide explains how your tax identification number becomes your Peppol address, how to onboard with a certified provider, and what to do at each stage of implementation.
Your DIČ is your Peppol address
A Peppol ID is required to receive invoices and other business messages via the Peppol network.
Under Slovakia’s eFaktúra framework, every business is identified on the Peppol network by a Participant Identifier based on its DIČ (daňové identifikačné číslo). Understanding how your DIČ and Peppol ID connect is the first step toward compliance.
What is a DIČ?
A DIČ (daňové identifikačné číslo) is the 10-digit tax identification number assigned to every taxable entity in Slovakia. It is distinct from the IČ DPH, which is the VAT identification number used for VAT-registered businesses and includes the country prefix SK.
If your business is registered for VAT, your IČ DPH might be SK2012345678. Your DIČ is the numeric part: 2012345678.
How does DIČ become your Peppol ID?
Your Peppol Participant Identifier is created by combining the Slovakia scheme code 0245 with your 10-digit DIČ.
As a Qvalia user, your Peppol ID is registered after you select and authorise Qvalia through the Financial Administration process and complete onboarding.
Format: 0245:<your DIČ>
Example: 0245:2012345678
This identifier is registered by your certified delivery service provider during onboarding and serves as your business address on the Peppol network — the electronic address to which invoices and other business documents are delivered.
What is a digitálny poštár?
A digitálny poštár (digital postman) is the popular Slovak term for a certifikovaný poskytovateľ doručovacej služby — a certified delivery service provider. This is the intermediary that enables your business to send and receive structured e-invoices through the Peppol network under Slovakia’s eFaktúra framework.
The Financial Administration maintains lists of certified providers and providers in the accreditation process. Only providers on the certified list may be used for live e-invoicing once obligations apply.
Each certified provider is assigned a unique PA SK identification number. For example, Qvalia’s PA SK ID is EFSK000023.
Implementation timeline
Slovakia’s eFaktúra is being rolled out in phases. The key dates are:
| Phase | Description | Date |
|---|---|---|
| Voluntary preparation | Companies and entrepreneurs can onboard, adjust systems, test integrations, train users and select a digitálny poštár | During 2026 |
| Mandatory domestic e-invoicing | VAT payers must issue structured e-invoices for law-defined domestic transactions. Slovak taxable persons and legal entities must be able to receive them | 1 January 2027 |
Scope: The issue obligation applies to selected domestic transactions defined by Slovak law. Slovak taxable persons and legal entities, including those not registered for VAT, must be able to receive eFaktúras. B2C invoices are excluded.
Penalties: Slovak law provides fines of up to €10,000 for late, missing, incomplete or incorrect reporting of required invoice data. Repeated reporting violations may lead to fines of up to €100,000.
Your e-invoicing readiness in four steps
The following steps are based on the Slovak Financial Administration’s eFaktúra information and the published legal and technical documentation. Each step involves coordination between your business and a certified delivery service provider.
1. Understand the requirements
Review the eFaktúra framework and identify what applies to your business. Key considerations:
- Determine your obligations. VAT payers must issue structured e-invoices for law-defined domestic transactions from 1 January 2027. Slovak taxable persons and legal entities must be able to receive them, including those not registered for VAT.
- Assess your systems. Can your ERP or accounting software produce and receive UBL 2.1 XML invoices conformant with Peppol BIS Billing 3.0 and EN 16931?
- Identify your DIČ. Your 10-digit DIČ will become the basis of your Peppol Participant Identifier. Make sure your tax registration details are up to date.
- Review the official documentation. The Financial Administration provides the SK Solution Architecture and SK TDD (Tax Data Document) specification as part of the implementation documentation.
2. Select a certified delivery service provider
All in-scope recipients need the capability to receive through a certified delivery service provider. VAT payers use a provider as the default channel for sending and receiving. Alternative delivery may be agreed with the recipient during the transition period where permitted, but the required provider capability still applies. The Financial Administration publishes lists of certified and in-process providers on the official eFaktúra page.
- Check the certified list. Only providers on the certified list may be used for live e-invoicing. Qvalia is a certified provider since May 2026.
- Evaluate your needs. Some businesses need only a web interface to send and receive invoices. Others need API integration, multi-entity support, or high-volume infrastructure.
- Consider your operating model. If you are a software platform, accounting firm, or partner supporting multiple customers, look for providers that offer multi-tenant infrastructure and partner APIs.
3. Onboard and test
Once you have selected a provider, complete the onboarding process and run end-to-end tests before the mandate takes effect.
- Register your Peppol Participant Identifier. After you select and authorise your provider through the Financial Administration process, the provider creates your identifier in the format
0245:<your DIČ>and registers it on the Peppol network. - Configure your data transmission method. Depending on your systems and provider, this may be a web interface, file upload, or API integration.
- Test sending and receiving. Send test invoices in Peppol BIS Billing 3.0 format and verify that incoming invoices are received and processed correctly.
- Validate invoice content. Ensure your invoices meet the EN 16931 standard and include all required fields for the Slovak implementation.
4. Go live and manage ongoing changes
Once testing is complete, begin exchanging and reporting live e-invoices. Establish a governance model with your certified delivery service provider for error resolution and keep your registration data current as your business evolves.
- Monitor your first live transactions. Check that invoices are delivered, received, and confirmed correctly during the initial weeks.
- Follow the current transition rules. Use structured e-invoices as required. Alternative delivery may be agreed with the recipient only where Slovak law and current Financial Administration guidance allow it.
- Keep your details current. Update your provider if your VAT registration, company details, or systems change.
- Stay informed. The Financial Administration continues to publish updates and guidance on the eFaktúra portal.
Get started with Qvalia
Qvalia is a certified Peppol Access Point and accredited delivery service provider in Slovakia (PA SK ID: EFSK000023). We provide the infrastructure, APIs, and web-based tools to help your business comply with eFaktúra.
- Create an account. Choose a plan that supports your required sending and receiving workflows. Connect Large includes web-based receipt and review of e-invoices, while Medium adds API and sandbox access. For enterprise or multi-entity requirements, contact Qvalia to define the service scope.
- Onboard your Peppol identity. After you select and authorise Qvalia through the Financial Administration process, Qvalia creates your Participant Identifier (
0245:<your DIČ>) and registers it on the Peppol network. - Start testing — Use the web app or API to send test invoices, verify Peppol BIS formatting, and confirm that your e-invoice exchange works end-to-end.
- Go live — Begin exchanging compliant e-invoices with your trading partners across Slovakia and the broader Peppol network.
Qvalia provides web-based sending and, from Connect Large, web-based receipt and review of e-invoices. Medium adds API and sandbox access for integrations. Enterprise, software-provider and partner setups can be scoped separately for multi-entity and multi-tenant requirements.
Learn more about Peppol e-invoicing or contact us to discuss your requirements.
