Slovakia e-invoicing 2027: Peppol and the DIČ

Slovakia's electronic invoicing legislation takes effect on 1 January 2027. Invoices are exchanged over Peppol in the Peppol BIS format, and every taxable person must be able to receive them. As of 23 October 2026.

What the tax authority says

• 1 January 2027: the electronic invoicing legislation takes effect (in force since 1 January 2026). Voluntary use was possible from the second quarter of 2026.
• Who: "All legal entities and entrepreneurs who are taxable persons under Slovak law will be required to receive electronic invoices."
• Format: a structured invoice based on the European standard EN 16931, in the Peppol BIS format (UBL 2.1), exchanged over the Peppol network (§ 76a of the VAT Act 222/2004).
• Slovak rules: the tax authority publishes a spreadsheet "Transposition of the Peppol BIS standard in the conditions of Slovak legislation" (version 1.12, 14 October 2026), not a separate validator.

Source: Finančná správa: e-invoicing (retrieved 23 Oct 2026). Check there for changes.

Slovak Peppol IDs: DIČ (0245)

In the Peppol code list, Slovak companies can be addressed with the DIČ (tax identification number, scheme 0245, 10 digits, divisible by 11), the Slovak VAT number IČ DPH (9950, e.g. 9950:sk2023489446) or the IČO (0158, 8 digits). The tax authority's spreadsheet uses 0245 for the seller and buyer electronic addresses; for example 0245:2023489446 is registered on Peppol.

Our Peppol lookup tries all of them: enter SK2023489446, the bare DIČ or the IČO, and it shows whether the company is registered and which documents it can receive.

Check a Slovak e-invoice

Our free validator checks Peppol BIS Billing 3.0 invoices against the official EN 16931 and Peppol rules and explains every error in plain language. It does not yet check the Slovak-specific fields from the tax authority's spreadsheet.

Need to send one? Create a Peppol invoice for free; every file is checked before you download it.