A structured file (XML)
An electronic invoice is not a PDF sent by e-mail. It is a structured file (XML) that your accounting software reads by itself, with no manual retyping.
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E-invoicing from 1 January 2027: what changes and why you need not worry
Instead of a PDF in an e-mail, invoices will travel electronically over the secure European Peppol network. A plain explanation of who is affected and what it means for you.
What is e-invoicing
Not a PDF in an e-mail, but a file your software reads by itself
If you are our client, we arrange everything you need. You do not have to study anything, set anything up or stress about it.
A digital postman
Invoices do not travel by e-mail but through a so-called digital postman: a certified provider that delivers the invoice safely to the right recipient.
At the same time, the tax authority automatically receives the tax data from the invoice.
Who is affected
More people than you think
Affects almost everyone
These must be able to receive an electronic invoice:
- every business, that is companies (s.r.o., a.s. and so on) and sole traders, whether or not they are VAT payers
- civic associations, foundations, non-profit organisations and other legal entities that buy goods or services from VAT payers
If a supplier who is a VAT payer sends you an invoice from 1 January 2027, they must send it as an e-invoice. You must be able to receive it. For that you need a digital postman set up.
Affects VAT payers only
Only VAT payers have to issue and send invoices electronically, and only for domestic supplies to other businesses, organisations and public administration. Invoices for ordinary people (consumers) do not change.
If you are not a VAT payer, you can send invoices as before. You must still be able to receive them electronically.
Non-profits, civic associations, sports clubs
Mind the tax ID (DIČ): you get one, but you do not become a tax payer.
Many civic associations and non-profit organisations have had no tax ID (DIČ) so far, because they did not need one. That is changing. The tax authority assigns them a DIČ automatically, precisely because of e-invoicing. In the Peppol network, invoice recipients are identified by their DIČ. Without it, a supplier could not deliver an e-invoice to you.
Being assigned a DIČ does not make you a tax payer and does not create a new tax obligation. It is the “address” your invoices will be sent to. If you run a civic association or a sports club and buy, for example, kits, energy or services from a company that is a VAT payer, this concerns you too.
What we do for you
You carry on as before
- We choose and set up a digital postman that suits your situation
- We check your tax ID (DIČ) and details so that invoices reach you correctly (for non-profits we verify that a DIČ was assigned)
- We arrange the receiving of e-invoices, which will arrive directly with us for processing
- For VAT payers, we set up sending invoices in the correct format
- We keep track of the deadlines and rules the new obligation brings
- We answer every question you have clearly and without jargon
Leave the technical and legal side to us
As our client you do not have to deal with e-invoicing. You carry on as before.
Not our client yet?
Get in touch while there is time.
If you are not sure whether e-invoicing concerns you, or you have no time to deal with it, get in touch. There is little time left until 1 January 2027, and it is better to have everything set up in advance than to sort out delivery problems in January.
Phone+421 914 557 555
Emailinfo@ekonom-uctovnik.sk
Working hoursMon – Fri, 8:00 – 16:00