E-Invoicing – New Legal Obligation for Entrepreneurs
What it is, who it concerns and when it is put into practice
What is an e-Invoice?
It may seem that this is just an ordinary invoice in PDF, which is sent by e-mail. However, it is not true. e-Invoice is a special type of electronic document. It is issued in a structured electronic format that allows automated processing between information systems. In Slovakia, an XML file is used according to the EN16931 standard and the Peppol BIS technical specification (Billing). In this format, each data has its designated place, which ensures that the system can distinguish them. In terms of content, it includes all the information found in a standard invoice.
What is not considered an e-Invoice?
A PDF invoice cannot be considered an e-Invoice because the system cannot reliably process it without human intervention. Although Word and Excel documents are electronic, they are not e-Invoices because they lack a standardized structure. Data within them can be stored in various ways; therefore, requiring human intervention. A scanned paper invoice is also not considered an e-Invoice, as it is essentially just an image. Finally, an invoice sent via email without a data structure does not guarantee delivery, integrity, or processability. Furthermore, email is not an official method for sending e-Invoices.
When will e-Invoicing be introduced?
In 2025 and at the beginning of 2026, the preparatory phase began, i.e. the legislation was modified, the methodological guidelines of the Financial Administration were created, infrastructure was built (Peppol, certified providers), accounting and invoicing systems were prepared. This year, entrepreneurs can voluntarily (without any sanctions) engage in e-Invoicing, which will allow verification of software compatibility, setting up processes and training employees and accountants. From 1 January 2027, e-Invoicing will become mandatory for entrepreneurs. We recommend that you do not start dealing with e-Invoices only when they are mandatory. Timely preparation will allow for a smooth transition without unnecessary complications.
What is Peppol?
Peppol (Pan-European Public Procurement On-Line) is an international network for secure electronic sending and receiving of e-Invoices and other business documents between companies and state institutions. It was created in the European Union to simplify e-Invoicing and public procurement between EU countries.
Who is required to issue an e-Invoice?
All VAT payers will be obliged to e-Invoice for domestic transactions between companies and domestic transactions between a company and a state institution and for the delivery of goods and services (including received advances) for which the issuance of invoices is mandatory by law.
Who is required to accept an e-Invoice?
The obligation to accept e-Invoices applies to many more entities. In addition to the above-mentioned, this includes non-VAT payers, sole traders, small and micro-enterprises, legal entities and the non-profit sector.
What an entrepreneur needs to do before switching to e-Invoice
The first step is to assess your current situation: how you issue and process invoices, what software you use, and whether your software supports Peppol. The goal is to identify any weaknesses and prepare for specific changes. Next, you need to choose a digital mail carrier through which you will send and receive e-Invoices. These services will be charged at a rate depending on the mail carrier you choose. This is followed by registration in the Peppol network and the creation of a Peppol ID. After implementing the new software, all processes must be tested. However, employee training should not be overlooked. If you have your accounting and invoicing handled by our accounting firm, Crowe Slovakia, we will take care of many of these obligations for you. We will contact you in the coming months with further information.
e-Invoicing is a significant legislative change that will gradually affect the majority of entrepreneurs. This is not only a technical novelty, but a legal obligation for which it will be necessary to prepare accounting systems, internal processes and employees. Sanctions will be imposed by the tax administrator for failure to comply with this obligation. We recommend that you do not start dealing with e-Invoices only when they are mandatory. Timely preparation will allow for a smooth transition without unnecessary complications.
