Infinite IT Solutions has been certified as a certified delivery service provider (CPDS) in Slovakia and entered in the register maintained by the Financial Administration of the Slovak Republic under registration. The status allows the company to send and receive structured electronic invoices over the Peppol network on behalf of Slovak taxpayers, and to report invoice data to the tax authority on their behalf.
The certification lands roughly a year before mandatory domestic B2B e-invoicing takes effect in Slovakia on 1 January 2027.
Certifikovaný poskytovateľ doručovacej služby — CPDS — is the legal term introduced by § 76a of the Slovak VAT Act (Act No. 222/2004 Z. z.), as amended by Act No. 385/2025 Z. z. In everyday use, and in the Ministry of Finance's own communications, the same role is called digitálny poštár: the digital postman.
The comparison is apt. Like a letter carrier, a CPDS does not write the contents of what it delivers. It receives a structured invoice from the sender, validates it, locates the recipient in the Peppol SMP registry, hands it to the recipient's provider, and simultaneously reports the transaction data to the Financial Administration.
Certification is a two-layer qualification: Peppol Access Point certification from OpenPeppol on the technical side, and entry in the Slovak national register on the regulatory side. Businesses select their provider through the Financial Administration's VPDS selection portal.
Act No. 385/2025 Z. z., approved by the Slovak parliament on 9 December 2025, is the most significant change to Slovak invoicing rules in decades. It implements the EU's VAT in the Digital Age (ViDA) package through a decentralised five-corner model built on Peppol.
The timeline:
| Date | What changes |
|---|---|
| May 2026 | Voluntary phase opens. Businesses can register and test sending and receiving without pressure. |
| 1 January 2027 | Mandatory structured e-invoicing for domestic B2B and B2G transactions, plus near-real-time digital reporting. PDF invoices stop being valid tax documents in scope. |
| 1 July 2030 | Scope extends to intra-EU cross-border transactions under ViDA. |
The obligation is broader than many companies assume. VAT payers established in Slovakia must both issue and receive e-invoices for domestic B2B and B2G supplies. Non-VAT-payers, sole traders, freelancers and property lessors must at minimum be able to receive them — which means they, too, need a provider.
Slovak e-invoices follow the European standard EN 16931, in UBL 2.1 or UN/CEFACT CII syntax, using the Peppol BIS Billing 3.0 profile with the Slovak CIUS.
Alongside the invoice itself, a Slovak tax data document (SK TDD) goes to the Financial Administration. The sender reports at the moment the invoice is issued; the recipient has five days from receipt. Both reports are executed automatically by the contracted CPDS, which is the practical point of the whole architecture: the compliance burden sits with the provider, not with the taxpayer's accounting staff.
Failure to report, reporting incorrect data, or reporting late carries fines of up to €10,000, rising to €100,000 for repeated breaches.
"[QUOTE — one or two sentences on why the company pursued certification and what it unlocks for clients. — [NAME], [TITLE], Infinite IT Solutions]"
With CPDS status, Infinite IT Solutions can now:
The Financial Administration explicitly recommends the 2026 voluntary period as preparation for the mandatory regime. In practice, ERP mapping, master data cleanup and Peppol participant registration take considerably longer than the go-live itself, and the queue of companies onboarding in the final quarter of 2026 will not be short.
Companies with Slovak operations should be doing three things now: confirming which entities fall in scope, checking whether their ERP or billing software can emit EN 16931-compliant XML, and selecting a provider through the VPDS portal.
What is a digitálny poštár? It is the colloquial Slovak name for a certified delivery service provider (CPDS) — a company certified to deliver structured e-invoices over the Peppol network and to report invoice data to the Financial Administration. Technically it is a Peppol Access Point with Slovak national certification.
Who has to use a CPDS from 2027? VAT payers established in Slovakia must issue and receive e-invoices for domestic B2B and B2G transactions. Non-VAT-registered taxable persons and legal entities must be able to receive them.
Do foreign companies with a Slovak VAT number need to comply? Generally only where they have a fixed establishment in Slovakia. Confirm your specific position with your tax adviser.
Are PDF invoices still valid? Not for in-scope domestic B2B and B2G transactions from 1 January 2027. Both parties must exchange structured XML.
How does Slovakia compare with other Peppol-based mandates? The Slovak CPDS corresponds closely to the Accredited Service Provider (ASP) role in the UAE's five-corner model. It differs sharply from Poland's KSeF, which is a centralised three-corner system with no accredited intermediaries.