Slovakia is preparing for a major change in how businesses exchange invoices. From 1 January 2027, mandatory e-invoicing will apply to relevant domestic transactions, with the Peppol network playing a central role in the exchange of structured invoices.
For organisations running SAP, this is not simply about generating an XML invoice. Slovakia introduces a decentralised Peppol-based model involving certified delivery service providers.
Understanding this architecture is therefore an important part of preparing your SAP landscape.
What is changing in Slovakia?
Slovakia’s new e-invoicing framework introduces mandatory electronic invoicing for relevant domestic transactions from 1 January 2027.
The Slovak Financial Administration uses Peppol as the primary infrastructure for electronic invoice exchange, with Peppol BIS providing the standardised invoice format based on the European standard.
The implementation is progressing in stages:
- 1 January 2026: the e-invoicing legislation takes effect.
- 2026: businesses can prepare for the new infrastructure.
- 1 January 2027: the mandatory e-invoicing framework becomes effective.
The Slovak Financial Administration is also providing information on certified delivery service providers and the technical infrastructure required for the new model.
What is the Peppol 5/6-corner model?
A key feature of the Slovak approach is its decentralised Peppol architecture.
Instead of every business building individual connections with every trading partner, structured invoices can be exchanged through the Peppol network via certified delivery service providers.
At a simplified level:
Seller → Delivery Service Provider → Peppol → Delivery Service Provider → Buyer
The Slovak reference architecture includes additional roles and components, which is why it is also described as a 5/6-corner model. The Slovakian Financial Administration publishes the details of these roles and the certification requirements.
For SAP customers, the key question is how SAP, SAP DRC and the selected delivery service provider will work together as one end-to-end process.
What does this mean for SAP customers?
The new requirements affect both outbound and inbound invoices.
Outbound invoices need to be created in the required structured format and made available for electronic exchange.
Inbound invoices need to be received and integrated into existing financial processes.
Companies also need to consider validation, status handling, rejected invoices and corrections. Accurate master data is equally important.
The goal should be an integrated process from invoice creation in SAP through electronic exchange and status handling, rather than a new manual workflow.
Next to the required e-invoicing, mandatory reporting will also apply. Issued invoices will have to be reported within 15 days and received invoices within 5 days to the Financial Administration.
How can SAP Document and Reporting Compliance help?
SAP Document and Reporting Compliance (DRC) provides a framework for electronic documents and statutory compliance within SAP.
SAP is preparing DRC capabilities for Slovakia’s upcoming e-invoicing requirements and Peppol-based architecture.
Depending on the SAP product, release and business scenario, DRC can support structured electronic document creation, transformation, validation, electronic exchange and status monitoring.
The important point is to consider DRC as part of the overall e-invoicing architecture, including its integration with the selected delivery service provider.
How should you prepare for 2027?
We recommend focusing on three areas:
- Assess your SAP landscape
Identify where Slovak invoices are created and received and review your current processes. - Define your architecture
Determine how SAP DRC, SAP and the delivery service provider will interact, and evaluate the connectivity options available. - Test early
Test the complete process, including successful invoices, validation, status handling, rejections and corrections.
Preparing early also gives organisations the opportunity to align Slovakia with their wider European e-invoicing strategy.
Slovakia is part of a wider European landscape
Slovakia is one of several European countries introducing new e-invoicing requirements.
Expertum has already supported clients in implementations for Belgium, France, Romania and Poland.
Germany is also progressing through its own e-invoicing transition.
For international SAP organisations, the goal should not be a separate solution for every country, but a scalable e-invoicing architecture that can adapt to different requirements, even worldwide.
Frequently asked questions
When does mandatory e-invoicing start in Slovakia?
The mandatory e-invoicing framework becomes effective on 1 January 2027.
What is the role of Peppol?
Peppol is the primary network for electronic invoice exchange in the Slovak model. Peppol BIS provides the standardised invoice format based on EN 16931.
What is the 5/6-corner model?
It is a decentralised architecture in which businesses use certified delivery service providers and the Peppol network to exchange structured electronic invoices.
Prepare your SAP landscape for Slovakia 2027
Slovakia’s e-invoicing model combines structured invoicing, Peppol connectivity and certified delivery service providers.
Understanding that architecture now gives SAP customers time to make the right decisions, test their processes and prepare for the 2027 mandate.
At Expertum, we help organisations implement SAP Document and Reporting Compliance and integrate e-invoicing into complex SAP landscapes, in Slovakia and across Europe.
Want to understand what Slovakia’s 2027 e-invoicing mandate means for your SAP landscape? Get in touch with our SAP DRC experts.
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Cindy is based in Belgium.
