E-invoicing in Slovakia: mandatory B2B by 2027, 5-corner CTC with PINT-SK, TDD SK. eConnect is PASR-certified Access Point as of May 2026.
Slovakia is introducing mandatory e-invoicing for all domestic B2B and B2G transactions from 1 January 2027. The country has opted for a 5-corner CTC model based on the Peppol network, making it one of the most Peppol-oriented CTC implementations in Europe.
The legal basis is an amendment to Act 222/2004 Z.z. (§76a), effective since 1 January 2026. The substantive provisions become applicable on 1 January 2027. Voluntary introduction of eFaktúra starts in Q2 2026, after which businesses can connect to the system and test their connections. From 1 July 2030, the scope extends to cross-border transactions and the existing control and summary report is abolished.
Source: financnasprava.sk (retrieved April 2026).
The system is based on a 5-corner CTC model (Continuous Transaction Controls) via the Peppol network. In 2026, a voluntary transition period is running in which businesses can connect, test their systems and establish connections with certified Digital Postmen (Access Points).
The Slovak CTC model combines regular Peppol invoice exchange with real-time tax reporting. The four standard Peppol corners are supplemented by a fifth: the Slovak tax authority.
The Message Level Response (MLR) from C3 closes the reporting loop and confirms to both sender and tax authority that the invoice has been delivered. That distinguishes the Slovak implementation from the standard Peppol 4-corner model and enables the 100% match mechanism that ViDA requires for Digital Reporting Requirements (DRR). For the broader European context, see Continuous reporting and CTC models.
Slovakia uses two related specifications on the Peppol network:
docs.peppol.eu/tdd/sk/ -- the release-candidate phase from March 2026 has thereby been closed. The package includes the specification, business documentation, code lists, Schematron validation rules and release notes. The Slovak Republic eInvoicing and Tax Reporting Test Suite remains available in the Peppol Testbed.The technical documentation comprises the Slovak Solution Architecture v1.2 (updated 19 March 2026), the TDD SK specifications at docs.peppol.eu/tdd/sk/, and the BIS transposition spreadsheet v1.7 (updated 30 March 2026). Certified suppliers are required to keep a minimum log retention of 6 months.
Slovakia began accepting accreditation applications for Peppol Access Point operators in spring 2026. Requirements include EU registration, technical capacity verification and security clearance.
Before a Service Provider can register an end user on the Service Metadata Publisher (SMP), a mandatory mandate via the application provided by Finančná správa is required. Without this mandate, registration is not permitted. Non-compliance may result in a warning, suspension or revocation of accreditation.
PASR accreditation is an additional national requirement on top of the existing OpenPeppol certification. eConnect is certified via OpenPeppol as an Access Point and SMP under the Dutch Peppol Authority (NPA — Logius). That is not sufficient for production participation in Slovakia: because of the 5-corner CTC model and the TDD SK reporting obligation, Finančná správa requires every Access Point that serves Slovak identifiers to also be accredited with PFS. The two certifications therefore exist in parallel: OpenPeppol/NPA for the Peppol protocol and network layer, PASR for the Slovak CTC and TDD layer.
Finančná správa Slovenskej republiky (in its role as Peppol Authority of the Slovak Republic, PASR) publishes two official PDF lists on its eFaktúra landing page with providers of the delivery service (in Slovak: poskytovateľov doručovacej služby) for electronic invoicing. Both lists are updated continuously; the file name always contains the publication date.
Zoznam certifikovaných poskytovateľov doručovacej služby — providers that have completed PASR accreditation and are operational as a Slovak Peppol Access Point. Each provider on this list has a PA SK ID assigned by Finančná správa in the format EFSK000NNN (sequential, starting at EFSK000001). This identifier is used for TDD SK reporting and for verifiable positioning within the Slovak CTC model.
As of 18 May 2026: 27 certified providers, including Slovak players (MRP-Company, MIBFORMA, Asseco Solutions, Softip, SLOVAKODATA) and foreign Access Points (among them Editel from Poland, Ionite from the Netherlands, EDICOM from Spain, Pagero from Sweden, Billit from Belgium).
As of 28 May 2026: eConnect International B.V. (Netherlands) has moved to list 1 as a PASR-certified provider (PDF: 2026.05.28_Certif_poskyt_doruc_sluzby.pdf, published by Finančná správa Slovenskej republiky). See the section How eConnect can help for details.
Zoznam poskytovateľov doručovacej služby v procese akreditácie — providers whose accreditation application is being processed by Finančná správa. This list does not contain a PA SK ID column; only upon certification does the provider move to list 1 with an assigned EFSK000NNN. The footer a ďalší záujemcovia ("and other interested parties") indicates that the list does not need to be exhaustive.
As of 18 May 2026: 21 explicitly named providers in accreditation, including eConnect International B.V. (Netherlands), SAP SE, Opentext, Odoo SA, KROS, Seyfor Slovensko and Deloitte CE. eConnect has moved from this list to list 1 (certified) as of 28 May 2026.
poskytovateľ doručovacej službydigitálny poštárEFSKxxxxxx)Slovakia applies a retention period of 10 years for invoices. For invoices relating to immovable property, an extended period of 20 years applies. Digital invoices must remain available in their original electronic form throughout the entire retention period.
On the Peppol network, Slovak organisations are addressed using the Tax Identification Number (DIČ), registered under EAS code 0245. This code was added as a hotfix to the Peppol BIS Billing 3.0 specification in January 2026 (v3.0.20-hotfix, 27 January 2026). For VAT registrations, EAS 9950 (SK:VAT) is also used.
ISDOC is also used in Slovakia as a local invoice standard. The format is compatible with EN 16931, which means that ISDOC invoices can be converted to Peppol BIS or UBL without information loss.
2026.05.28_Certif_poskyt_doruc_sluzby.pdf, Finančná správa Slovenskej republiky). eConnect has moved from the accreditation list (as of 18 May 2026) to the certified list. See Testbed evidence for the SK accreditation.Tip: if you are already invoicing Slovak businesses via Peppol, you do not need to change anything in practice. The PSB routes automatically and adapts the format based on the recipient's identifier; the DRR reporting follows automatically once the SMP capabilities for PINT-SK are active.
The OpenPeppol Testbed phase for Slovakia was successfully completed on 19 April 2026 on eConnect seat PNL000052. Both required test suites for the Slovak jurisdiction passed with 5 out of 5 test cases COMPLETED and result POSITIVE. This constitutes the technical evidence for the PASR application to Finančná správa.
With these reports, eConnect has all the technical evidence that Finančná správa requires for the SK accreditation. Both the regular Peppol BIS Billing flow and the Self-Billing variant have been validated including the TDD SK reporting paths (INBOUND and OUTBOUND, positive and Schematron error scenarios). Based on this evidence, the application was submitted to Finančná správa and approved as of 28 May 2026: eConnect is now PASR-certified. Production rollout still requires additional eConnect-internal steps before live B2B traffic can flow via PINT-SK.
Slovakia is the first live Peppol-CTC implementation in Europe. Poland has opted for the Krajowy System e-Faktur (KSeF), its own pre-clearance platform that does not run via the Peppol network -- KSeF complies with the ViDA directive but follows a different route. See Poland: the KSeF platform explained. France is following its own aggregated platform approach via Plateforme Agréée. See France: e-invoicing and compliance.
If you invoice a Slovak company from the Netherlands, you do not need to be registered in the Slovak system yourself. Your invoice is routed via the Peppol network to the recipient's Access Point, and it is the recipient's Access Point that handles the reporting (TDD SK) to the Slovak tax authority. From your side nothing changes: you send a regular Peppol invoice and eConnect handles the routing automatically. Only if you have an establishment in Slovakia and send domestic Slovak invoices do you become directly liable in the Slovak system and need a certified Access Point that handles the TDD SK reporting.
Yes, if you work internally with ISDOC you do not need to change your invoice generation. eConnect's PSB automatically transforms ISDOC into Peppol BIS or UBL before placing the invoice on the Peppol network. The recipient receives an EN 16931-compliant document and notices nothing of the conversion. The reverse also applies: if you receive Peppol invoices from Slovak suppliers, the PSB can transform them into the format your system expects. The ISDOC standard is compatible with EN 16931, so no information is lost during conversion.
The standard Peppol model works with four corners: sender, sender Access Point, receiver Access Point, receiver. The Slovak model adds a fifth corner: the tax authority. With every invoice, a Tax Data Document (TDD SK) is sent to the Slovak tax authority alongside the regular Peppol exchange. This makes it a CTC model (Continuous Transaction Controls), comparable to what Poland does with KSeF and France with the PPF. The difference is that Slovakia uses Peppol itself as the basis for invoice exchange, whereas Poland and France have their own national platforms. For you as a sender, little changes: you send a Peppol invoice and the recipient's Access Point handles the reporting.
In 2026, a voluntary transition period is running in Slovakia in which businesses can connect to the new system, test their connections and resolve any technical issues before the obligation enters into force on 1 January 2027. If you are already invoicing Slovak recipients via Peppol, you probably do not need to do anything yourself: eConnect already routes to Slovak recipients and the PSB adapts the format automatically. It is mainly relevant for Slovak businesses that need to set up their internal systems and Access Point connections. The TDD SK specification (the reporting format) was officially published as version 1.0.0 on 27 May 2026.
Want to know how to prepare for the obligations in Slovakia? Get in touch with our team.
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