Slovakia publishes accreditation rules for E-Invoicing service providers

Slovakia has published accreditation rules for e-invoicing service providers, setting the conditions for operating Peppol Access Points as part of its decentralized “5-corner” e-invoicing system ahead of the national mandate. Mandatory e-invoicing will apply to domestic transactions from 1 January 2027 and to cross-border transactions from 1 July 2030, with voluntary testing for certified providers starting in spring 2026.

Slovakia’s Financial Administration has released accreditation requirements for service providers that want to operate Access Points for electronic invoice exchange. This marks an important step in preparing for the country’s upcoming e-invoicing mandate.

Under the approved draft law, e-invoicing and reporting will become mandatory for domestic taxpayers starting January 1, 2027. From July 1, 2030, the mandate will expand to cover cross-border transactions, in line with the EU’s ViDA legislation.

Slovakia plans to use a decentralized “5-corner” e-invoicing system through the Peppol network. To participate, delivery service providers must be formally accredited. The requirements include:

• Having a registered office or business location in an EU Member State
• Demonstrating a clean criminal record for the company and its representatives
• Proving technical capability through successful testing in the Peppol Testbed
• Ensuring reliable identification of both senders and recipients

The Financial Administration will keep and publish a list of certified providers. Starting in spring 2026, businesses will be able to choose a certified provider and begin voluntary testing ahead of the full mandate.

Officials say the accreditation process is designed to guarantee interoperability, security, and reliability within Slovakia’s e-invoicing system.