DISCUSSION "Electronic Invoicing in Slovakia"
Electronic invoicing is becoming a reality: Slovakia plans a mandatory transition to e-invoices from 1 January 2027, with voluntary onboarding to the Peppol network expected to be possible as early as spring 2026. After this date, a paper invoice will no longer be a valid document. The change will mainly affect B2B and B2G relationships and aims to align practice with European rules. An electronic invoice is not a PDF or an image, but a structured digital document in the form of standardized XML according to the STN standard. Slovakia has deliberately not gone down the path of its own format, but is adopting what is proven in Europe, including the Peppol network and the so-called five-corner model of guaranteed delivery. The result is a process aligned with European rules and with fewer evidentiary requirements toward the state for businesses. The decision to take the European route also responds to concerns about centralizing data with the state. The five-corner model uses a network of trusted providers and guaranteed delivery, not a single "state mailbox" for all data. The e-invoice thus brings a digital standard while preserving the distribution of responsibility and the technological openness of the ecosystem.What an e-invoice is and why it’s groundbreaking
Peter Steinhübl
