Peppol adoption by legal form and VAT status
E-invoicing adoption rate by legal form and VAT registration. Currently, 13.48% of VAT payers and 2.70% of entities without an IČ DPH are on Peppol, including 8.14% of legal persons and 2.55% of natural persons.
Last measured: 9 November 2026 09:22 - updated daily - sources: the Peppol network, Peppol Directory (public directory), the Slovak Financial Administration register and RPO (Slovak Register of Legal Entities, Entrepreneurs and Public Authorities)
| Name | Entities with a DIČ | On Peppol | Adoption rate |
|---|---|---|---|
| 1§ 4 - VAT payer (domestic) | 222,203 | 30,055 | 13.53% |
| 2§ 4b - VAT payer (VAT group) | 1,263 | 73 | 5.78% |
| 3§ 5 - foreign person registered for VAT | 9 | 0 | 0.00% |
| 4§ 7 - registered non-VAT payer (goods from the EU) | 4,744 | 269 | 5.67% |
| 5§ 7a - registered non-VAT payer (services to/from the EU) | 65,682 | 3,665 | 5.58% |
| 6Without an IČ DPH | 691,786 | 18,699 | 2.70% |
| Name | Entities with a DIČ | On Peppol | Adoption rate |
|---|---|---|---|
| 1Legal persons | 493,947 | 40,202 | 8.14% |
| 2Natural persons (sole traders, etc.) | 491,740 | 12,559 | 2.55% |
| Name | Entities with a DIČ | On Peppol | Public | Non-public | Adoption rate | |
|---|---|---|---|---|---|---|
| 1s.r.o. | 381,786 | 35,572 | 18,842 | 16,730 | 9.32% | |
| 2Sole trader | 469,143 | 11,885 | 6,123 | 5,762 | 2.53% | |
| 3Association / society | 68,716 | 1,203 | 652 | 551 | 1.75% | |
| 4a.s. | 6,045 | 801 | 506 | 295 | 13.25% | |
| 5Municipality / town | 2,924 | 758 | 664 | 94 | 25.92% | |
| 6Liberal profession | 19,122 | 551 | 297 | 254 | 2.88% | |
| 7Budgetary organisation | 3,265 | 404 | 326 | 78 | 12.37% | |
| 8Cooperative | 1,875 | 235 | 125 | 110 | 12.53% | |
| 9Pozemkové spoločenstvo | 2,775 | 189 | 111 | 78 | 6.81% | |
| 10Church organisation | 2,945 | 187 | 151 | 36 | 6.35% | |
| 11Non-profit organisation | 3,359 | 157 | 94 | 63 | 4.67% | |
| 12Self-employed farmer | 3,459 | 123 | 68 | 55 | 3.56% |
Legal form and VAT status based on the registers of the Slovak Financial Administration (DIČ, VAT) and the RPO (Slovak Register of Legal Entities, Entrepreneurs and Public Authorities). VAT payer = registration under Section 4 or Section 4b of the Slovak VAT Act; registered non-payer = Section 7 or Section 7a.
Source: Slovak Financial Administration registers (DIČ, VAT) and RPO (Slovak Register of Legal Entities, Entrepreneurs and Public Authorities), measurements on the Peppol network and the Peppol Directory. Updated 9 November 2026. Non-public participants are only reported as aggregate figures.
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Legal forms and VAT - Questions and answers
Do non-VAT payers also have to connect?
Yes - from 1 January 2027, every business operator and legal person, including non-VAT payers, must be able to receive e-invoices. VAT payers must issue e-invoices.
What is a digital postman?
"Digital postman" is the official Slovak term for a certified delivery service provider for e-invoices: an Access Point to the Peppol network accredited by the Slovak Financial Administration. Businesses use it to send and receive e-invoices - invoices are delivered through the network, not by email. The digital postman registers you in the network under the identifier 0245:DIČ. The list of certified digital postmen is maintained by the Slovak Financial Administration on the Financial Administration portal (VPDS).