Peppol adoption by legal form and VAT status
E-invoicing adoption rate by legal form and VAT registration. Currently, 0.78% of VAT payers and 0.17% of entities without an IČ DPH are on Peppol, including 0.54% of legal persons and 0.14% of natural persons.
Last measured: 25 September 2026 08:02 - 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) | 221,273 | 1,745 | 0.79% |
| 2§ 4b - VAT payer (VAT group) | 1,254 | 1 | 0.08% |
| 3§ 5 - foreign person registered for VAT | 8 | 0 | 0.00% |
| 4§ 7 - registered non-VAT payer (goods from the EU) | 4,719 | 22 | 0.47% |
| 5§ 7a - registered non-VAT payer (services to/from the EU) | 64,426 | 274 | 0.43% |
| 6Without an IČ DPH | 669,193 | 1,163 | 0.17% |
| Name | Entities with a DIČ | On Peppol | Adoption rate |
|---|---|---|---|
| 1Legal persons | 468,288 | 2,509 | 0.54% |
| 2Natural persons (sole traders, etc.) | 492,585 | 696 | 0.14% |
| Name | Entities with a DIČ | On Peppol | Public | Non-public | Adoption rate | |
|---|---|---|---|---|---|---|
| 1s.r.o. | 379,143 | 2,209 | 285 | 1,924 | 0.58% | |
| 2Sole trader | 470,244 | 664 | 111 | 553 | 0.14% | |
| 3Municipality / town | 2,923 | 71 | 2 | 69 | 2.43% | |
| 4a.s. | 6,023 | 69 | 12 | 57 | 1.15% | |
| 5Association / society | 49,988 | 54 | 10 | 44 | 0.11% | |
| 6Budgetary organisation | 3,245 | 27 | 2 | 25 | 0.83% | |
| 7Liberal profession | 18,851 | 25 | 11 | 14 | 0.13% | |
| 8k.s. | 1,206 | 12 | 0 | 12 | 1.00% | |
| 9Contributory organisation | 615 | 11 | 0 | 11 | 1.79% | |
| 10Church organisation | 2,325 | 9 | 1 | 8 | 0.39% | |
| 11Non-profit organisation | 2,377 | 9 | 2 | 7 | 0.38% | |
| 12Cooperative | 1,875 | 8 | 2 | 6 | 0.43% |
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 25 September 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).