Slovakia adds a fifth corner to standard four-corner PEPPOL delivery, where the network partner reports invoice data to the Slovak Financial Administration. See which party is responsible at each corner.

Slovakia uses a five-corner PEPPOL model. This adds a tax reporting layer on top of standard four-corner PEPPOL delivery.

Corner 1: Supplier

Your system, submitting invoices through Sovos.

Corner 2: Sovos (your Access Point)

Validates your invoice, transmits it through the PEPPOL network, and handles network communication on your behalf.

Corner 3: Buyer's Access Point

Receives the invoice from the network and delivers it to the buyer.

Corner 4: Buyer

Receives and processes the invoice.

Corner 5: Slovak Financial Administration

Receives a Tax Data Document (TDD) automatically generated and reported by the Access Points after delivery. This gives the Slovak FA near-real-time visibility of every transaction.

How it works

You submit an invoice to Sovos. Sovos validates it against PEPPOL BIS Billing 3.0 rules, then transmits it through the PEPPOL network to the buyer's Access Point. The buyer's Access Point delivers the invoice to the buyer. Separately, Sovos's network partner (Unimaze) generates a TDD and reports it to the Slovak FA. You don't need to take any action for the TDD reporting, it happens automatically.

Important:

The Slovak FA sits outside the invoice delivery flow. The invoice goes directly from you to your buyer. The Slovak FA receives a reporting copy, not the invoice itself, and not in advance of delivery.

Four details set Slovakia apart from other PEPPOL countries: automatic tax reporting at Corner 5, the DIČ participant identifier, the responses the network returns, and a long archiving obligation.

After your invoice reaches the buyer, the network partner automatically files a Tax Data Document with the Slovak FA. This is a reporting obligation, not a clearance step. You don't trigger it, and you don't need to track it separately Sovos surfaces the outcome to you through a status notification.

DIČ participant identifier (scheme 0245)

Every business on the Slovak PEPPOL network is identified by their DIČ (Daňové identifikačné číslo, or Slovak tax identification number) using PEPPOL scheme 0245. Your DIČ is your address on the network. It's how Sovos knows where to send invoices, and how buyers know how to send invoices to you. Before you can send or receive, you need to register your endpoint with your DIČ.

Archiving obligation

Slovakia requires you to keep e-invoicing records for 10 years (20 years for invoices related to immovable property). You're responsible for your own archiving. Sovos does not retain documents on your behalf beyond the platform's standard retention period.

Slovakia returns three kinds of network response: an MLR for delivery, an eMLR for tax reporting, and an internal MLA. Only two of them need any action from you.

After you submit an invoice, you receive a series of network status responses as the invoice moves through the system. There are three types:

• Message Level Response (MLR): Tells you whether the invoice reached the buyer's Access Point. The final state is either AP (delivered) or RE (failed).

• Extended Message Level Response (eMLR): Tells you whether the TDD was successfully reported to the Slovak FA. This is separate from delivery. An invoice can be delivered successfully and still have a TDD reporting problem, or vice versa.

• Message Level Action (MLA): An internal trigger generated by Unimaze to initiate TDD reporting. You don't create these. You need to acknowledge them when they appear during polling.

Track MLR and eMLR outcomes separately. A delivery success does not guarantee a reporting success.

The PEPPOL, Slovak tax, and Sovos platform terms used throughout this guide, from Access Point to Message Level Action.

Pan-European Public Procurement On-Line (PEPPOL)

The international network infrastructure for exchanging electronic business documents. Slovakia uses PEPPOL as the primary delivery mechanism for e-invoices.

Access Point (AP)

A certified service provider that connects businesses to the PEPPOL network. Sovos acts as your certified Access Point for sending and receiving invoices in Slovakia.

PEPPOL BIS Billing 3.0

The invoice standard used across the PEPPOL network, based on the EN 16931 European standard. Slovakia uses PEPPOL BIS Billing 3.0 with UBL 2.1 or CII syntax.

Participant identifier

A unique identifier that registers a business in the PEPPOL network. In Slovakia, participant identifiers use scheme 0245 and take the form 0245:{DIČ}, for example, 0245:2270000997.

DIČ (Daňové identifikačné číslo)

Slovakia's primary tax identification number, issued by the Slovak FA. This is your PEPPOL participant identifier on the Slovak network.

SMP (Service Metadata Publisher)

The PEPPOL directory that maps participant identifiers to their Access Points. Sovos queries the SMP to route outbound invoices to the correct buyer Access Point, and to confirm whether a buyer is registered on the network.

Tax Data Document (TDD)

A structured summary of invoice data generated automatically by the Access Points after delivery and reported to the Slovak FA at Corner 5. You don't create or submit TDDs. The network partner (Unimaze) does this on your behalf.

Unimaze

Sovos's certified network partner for Slovakia, accredited by the Slovak Financial Directorate as a Digital Postman (Access Point) on the Slovak PEPPOL network. Unimaze handles the connection to the Slovak network and TDD reporting to the Slovak FA.

Message Level Response (MLR)

A network status response confirming whether your invoice was delivered to the buyer's Access Point.

Extended Message Level Response (eMLR)

A network status response confirming whether the TDD was successfully reported to the Slovak FA.

Message Level Action (MLA)

An internal network trigger that initiates TDD reporting. Appears during polling and must be acknowledged but requires no action from you.

Four platform concepts govern a Slovakia integration: the participant identifier, the SMP lookup, the Tax Data Document, and the network status responses. See what each one controls.

Participant identifier (DIČ / scheme 0245)

Registers a business on the Slovak PEPPOL network and tells the network which Access Point serves that business. Required before sending or receiving.

SMP lookup

When you send an invoice, Sovos queries the SMP to find which Access Point serves the buyer, then routes the invoice accordingly. If the buyer is not registered, the invoice can't be delivered through PEPPOL.

PEPPOL BIS Billing 3.0

The standard invoice format transmitted across the network. You submit using the Sovos Canonical Invoice (SCI) format; Sovos transforms it to PEPPOL BIS 3.0 for transmission.

TDD reporting (Corner 5)

Automatic tax reporting to the Slovak FA after delivery. You track the outcome through eMLR status with no separate submission required from you.

MLR / eMLR / MLA

The three network response types you need to poll for and acknowledge after submitting a document. Track delivery (MLR) and tax reporting (eMLR) outcomes separately.

Slovak e-invoicing obligations phase in between 2027 and 2035 under Law No. 385/2025 Z.z. See which obligation applies from which date, and the standards your invoices must meet.

The Slovak e-invoicing mandate was established by Law No. 385/2025 Z.z., published on 19 December 2025. It amends the Slovak VAT Act to implement the EU's Value Added Tax in the Digital Age (ViDA) initiative.

Technical standards

Slovakia e-invoicing uses the following technical standards:

• PEPPOL BIS Billing 3.0.

• EN 16931: The European semantic invoice standard underlying PEPPOL BIS 3.0.

• Syntax: UBL 2.1 or CII.