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  4. B2G joins B2B on Peppol, with penalties up to EUR 100,000

B2G joins B2B on Peppol, with penalties up to EUR 100,000

Technical·18 March 2026·2 replies·9 likes·Last post 19 March 2026·Reply

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Ahmed S.18 March 2026
Slovakia confirming that B2G goes via Peppol like B2B is the right move, the EFA proposal would have been a duplicate of work being done elsewhere in the EU. The penalty regime is on the harsh side though, EUR 100,000 for repeated non compliance is one of the steepest in the region. The optional 2026 voluntary period through Peppol is genuinely useful, gives integrators almost a full year to bed in before mandatory January 2027.
Nina S.19 March 2026
On the C5/TDD digital reporting due Q3 2026, has there been any technical specification published yet, or just the policy line?
Casey R.19 March 2026
Just the policy intent so far. The Financial Administration has indicated draft technical specs in late Q2, but nothing on the formal consultation register as of last week. Worth keeping an eye on the FS portal directly rather than relying on press summaries.

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Slovakia at a glance

B2B:
Planned
B2G:
Planned
B2C:
None

Next: Jan 2027, Domestic B2B and B2G e-invoicing mandatory

Full country dataSlovakia e-invoicing guide
Latest Update
Technical Update
22 Oct 2026

Financial Administration FAQ clarifies foreign branches and bad-debt corrections

The Financial Administration republished its e-invoicing FAQ 9/DPH/2025/IM on 22 October 2026 with new answers. A Slovak branch of a foreign person is in scope only where it is a fixed establishment registered under § 4, and a § 25a bad-debt correction is not an invoice, so it falls outside mandatory e-invoicing; credit notes still must be e-invoices.
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