When Can You Skip the Digital Postman for E-Invoices?

• Slovakia’s new e-invoicing rules start on 1 Jan 2027, and businesses should prepare now for using a certified “digital postman” (delivery service) via Peppol.
• The law allows a legal workaround: if both parties agree, an e-invoice does not have to be sent through the certified delivery service.
• If the e-invoice is sent through the delivery service, the recipient’s consent is not needed; if sent by another method, consent is required.
• Consent can be given in any form, including in a contract, by email, in writing, or even implicitly.
• FS SR says paying or processing the invoice can count as implicit consent.

Source: podnikajte.sk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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