You choose your delivery service provider — not your customer, and not the tax authority. For receiving invoices you can have only one at a time, the one registered in the central SMP. You can move to another provider at any point; the previous one has to deregister you first.
Invoices do not travel between companies directly. They are carried by a delivery service provider, known in Slovakia as a digital postman.
Who accredits providers
The Peppol Authority of the Slovak Republic is the Financial Directorate of the Slovak Republic. It holds delegated competence from the Peppol coordinating authority and is responsible for accrediting service providers, maintaining the national implementation rules, and promoting the use of e-invoicing.
The list of certified providers is published by the financial administration on its website and updated continuously.
One provider for receiving, several for sending
This detail surprises most companies:
- For receiving, a party can have only one provider registered for a given Participant ID — the one recorded in the SMP. Inbound invoices are therefore routed unambiguously, and the accounting system does not choose a provider on receipt.
- For sending, a party may have contracts with several. Which one is used is a matter of accounting-system configuration and the contractual relationship.
Moving to another provider
The financial administration does not intervene in the move; it is a matter between you and the providers. The previous provider deregisters you from the central SMP within three working days.
In practice this means a short window during which the registration changes. Plan the move so that it does not fall on a day when you expect an important invoice.
What to check when choosing
Beyond price, it pays to look at the things that only show up in operation:
- Does the provider publish service status? During an outage this is the evidence that can avert a penalty (see Deadlines, reporting and penalties).
- Does it support the way you work? A web portal, an API connection from your accounting system, or both.
- How does it handle archiving? Invoices must be retained for ten years in XML.
- What happens when you leave? SMP deregistration and a document export should be a given, not a surprise.
Source
Financial Directorate of the Slovak Republic, 9/DPH/2025/IM — Frequently
asked questions on eInvoicing. Contact for the Slovak Peppol Authority:
efaktura@financnasprava.sk.
Frequently asked questions
Can I use several delivery service providers at once?
Not for receiving — the central SMP always holds exactly one provider that accepts invoices on your behalf. For sending there is no such limit and you can use more than one solution.
How do I move to another provider?
You sign a contract with the new provider and the previous one deregisters you from the central SMP so the new one can register you. Plan the move for a period when you are not expecting important invoices.
Does my customer also need the same provider as me?
No. Each side chooses its own. Your invoice travels from your provider to your customer’s provider over the Peppol network, so you do not need to know or match their choice.