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'. No Council Implementing Decision for Slovakia was found; the mandate rests on the new Article 218 route opened by ViDA on 14 Apr 2025. The 'EU-level recognition' reported in June 2026 was recognition at Peppol Conference Europe on 24 June 2026, not a legal derogation. financnasprava.sk could not be reached in this pass.
2 of 4 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
