VAT payers must issue; all legal entities and entrepreneurs — VAT-registered or not — must be able to receive. B2C out of scope. Invoices route issuer → certified provider → recipient's provider → recipient, with data reported in parallel to the tax administration.
Do not describe Slovakia as 'derogation-approved'. There is no Council Implementing Decision for Slovakia; the mandate is a domestic transposition of the ViDA Directive (EU) 2025/516 — enacted as Law 385/2025 Z.z. (published in the Zbierka zákonov on 19 Dec 2025), using the Article 218 route ViDA opened on 14 Apr 2025 — not a legal derogation. The 'EU-level recognition' reported in June 2026 was recognition at Peppol Conference Europe on 24 June 2026. financnasprava.sk could not be reached in this pass.
3 of 5 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
Work hands-on with the EN 16931 formats behind this mandate — no login, nothing uploaded.
Scrub the Slovakia timeline and watch an invoice become the document each deadline will require.
Open time machine →Open a UBL, Factur-X or XRechnung file and read every EN 16931 field.
Open viewer →Generate a well-formed sample invoice to test your mapping.
Open generator →Check whether your Slovakia partner is reachable on Peppol.
Open lookup →A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
