Slovak e-invoicing mandate 2027: first provider accredited, Digital Postman model explained
Bratislava, 18 August 2026 – The Slovak e-invoicing mandate that takes effect on 1 January 2027 has taken a concrete step forward: Comarch has received official approval from the Slovak tax authority (Finančná správa) to operate as an accredited e-invoicing service provider, one of the first companies to be certified ahead of the deadline. The accreditation confirms that Slovakia is moving from policy announcement to working infrastructure, using a national model that differs markedly from the standard Peppol network used elsewhere in Europe.
What the Slovak e-invoicing mandate requires
From 1 January 2027, businesses in Slovakia will be legally required to issue and receive structured e-invoices for domestic B2B and B2G supplies. From 1 July 2030, the obligation extends to cross-border intra-community transactions, in line with the European Commission’s ViDA (VAT in the Digital Age) framework. Comarch’s accreditation matters because it gives the market its first concrete proof point: providers can now formally apply for approval, and businesses can start checking which of their existing suppliers are on track to be certified in time.
The Digital Postman model, explained
Slovakia is not adopting the classic Peppol four-corner model, in which invoices move directly between a seller’s and a buyer’s access points. Instead, the country uses a so-called Digital Postman model: the seller sends the invoice to a central node operated in coordination with the tax authority, which forwards it to the buyer while simultaneously making the data available for VAT control. In practice, this means the Slovak mandate combines the exchange function of an access point with real-time tax reporting in a single step, a design closer to the centralised models seen in France and Poland than to the decentralised Peppol network used in Belgium or the Netherlands.
What this means for Dutch and Belgian businesses
For companies trading with Slovak partners or running a Slovak subsidiary, the Comarch accreditation is a signal to start testing now rather than waiting for the deadline. Belgium’s experience since its own B2B mandate took effect on 1 January 2026 shows that the businesses which tested their connections early ran into the fewest problems close to the deadline. Because the Digital Postman model is a separate national track rather than an extension of the Peppol network, a connection that works for Belgium or France does not automatically work for Slovakia: businesses should verify with their Peppol Serviceprovider whether Slovak coverage is included or planned.
The Peppol.nu comparison tool shows which Peppol Serviceproviders already support multiple national e-invoicing models. Slovakia joins Belgium, France, Poland and Romania as EU member states with a confirmed national e-invoicing mandate; for context on how a similar national rollout played out elsewhere, see our article on Belgium’s Peppol network growth.
