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 domestic B2B and B2G transactions through a certified delivery service provider, known in Slovak as a digitálny poštár.
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. With Qvalia, your Peppol ID will be registered automatically during onboarding.
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 period | Companies and entrepreneurs can begin using eFaktúra voluntarily, including system adjustments, integration testing, training, and selection of a digitálny poštár | 1 January 2026 |
| Mandatory B2B and B2G | VAT payers must issue invoices in XML/Peppol BIS format for domestic transactions. All legal entities and taxable persons must be able to receive e-invoices | 1 January 2027 |
| Mandatory use of certified providers | Only certified digitálny poštár providers may be used for transmitting and receiving e-invoices | 1 July 2027 |
Scope: The mandate covers domestic B2B and B2G transactions. All legal entities and entrepreneurs, including those not registered for VAT, must be able to receive eFaktúras. B2C invoices are excluded.
Penalties: Non-compliance can result in fines of up to €10,000 for failure to report data, submitting incorrect data, or reporting after the deadline. More severe violations can carry fines up to €100,000 and the denial of VAT deductions or exemptions.
Your e-invoicing readiness in four steps
The following steps are based on the official UAE Electronic Invoicing Guidelines published by the Ministry of Finance. Each step involves coordination between your business and your chosen Accredited 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 from 1 January 2027. All legal entities and taxable persons must be able to receive them, even if not VAT-registered.
- 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
Every business needs a digitálny poštár to send and receive e-invoices on the Peppol network. 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. Your provider will create your identifier in the format
0245:<your DIČ>and register it on the Peppol network. Registration typically takes only a few minutes. - 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 ASP 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.
- Handle the transition period. During the shift to mandatory e-invoicing, you may need to issue traditional invoices alongside e-invoices to trading partners who have not yet onboarded.
- 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 and set up your Peppol e-invoicing environment. The Small plan gives you web-based invoice exchange. The Medium plan adds REST API access for ERP and system integration.
- Onboard your Peppol identity — Qvalia will create your Participant Identifier (
0245:<your DIČ>) and register it on the Peppol network as part of the onboarding process. - 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.
For companies with straightforward needs, Qvalia provides web-based access to send and receive electronic invoices. For enterprise organizations, software providers, and partners, Qvalia supports API-based integrations, multi-tenant partner infrastructure, and single-tenant enterprise deployments.
Learn more about Peppol e-invoicing or contact us to discuss your requirements.
