E-invoicing for online shops — B2C stays as it is, automate B2B through the API
Good news for online shops: mandatory e-invoicing changes nothing about selling to ordinary consumers (B2C). Only sales to businesses are affected — orders billed to a company. From 1 January 2027 a VAT-registered shop must invoice those electronically. At hundreds of orders a month that leaves only one sensible answer: automation through an API.
B2C vs B2B — where the line runs
| Type of order | Invoice from 1 January 2027 |
|---|---|
| Consumer (a private individual) | no change — an ordinary invoice or receipt as today |
| A company or entrepreneur (invoiced to a Company ID) — you are a VAT payer | a structured e-invoice through a delivery service |
| A company — you are not registered for VAT | issuing unchanged; you must be able to receive e-invoices |
| A customer abroad | no change; the cross-border regime is expected from 1 July 2030 (ViDA) |
Warning
One detail decides everything: to send an e-invoice you need the customer's Tax ID (the Peppol ID is 0245 followed by the Tax ID, i.e. 0245:DIČ). From 2026 your checkout for business customers should collect the Company ID as well as the Tax ID — from the Company ID the rest can be filled in automatically from the public registers.
Automation through the REST API
An online shop should not be issuing invoices by hand. eFaktúra offers a REST API (OpenAPI 3.1, webhooks signed with HMAC) through which the shop creates the invoice once an order is complete; the system issues it in Peppol BIS Billing 3.0, delivers it through a certified Access Point and reports the data to the Slovak Financial Administration. A free sandbox with a test Peppol ID is available for the whole integration, and the SAPI-SK v1.0 standard is supported as well.
- order to invoice in a single API call — the PDF with a PAY by square QR code for the customer is produced alongside the XML automatically
- a webhook back into the shop with the delivery and document status
- credit notes for returns through the same API
- the invoices you receive from your own suppliers (goods, shipping, marketing) in the same account
For platforms and larger e-commerce systems
If you run an e-commerce platform or an ERP for several shops, you do not have to build e-invoicing yourself — the eFaktúra white label solution runs under your own brand, while the certified Peppol infrastructure, delivery and legal compliance are handled by eFaktúra s. r. o. in the background.
Checklist for an online shop
- Add Company ID and Tax ID fields to the checkout for business customers, with automatic completion from the public registers.
- Connect your invoicing to a certified provider's API and test it in the sandbox.
- Check the credit note flow for returns — from 2027 a credit note is an electronic document too.
- Register for receiving — the invoices from your own suppliers will arrive electronically as well.
Frequently asked questions
No. B2C invoices fall outside the mandatory regime — only invoices to companies and entrepreneurs change.
Without a Tax ID the party cannot be identified under the Slovak Peppol regime and you cannot send them an e-invoice. That is why a checkout for purchases billed to a company has to collect the Tax ID — ideally with automatic completion from the public registers.
With an invoicing API already built, a matter of days — eFaktúra provides a free sandbox with test keys and a test Peppol ID for the whole integration.
Not yet. The mandatory regime from 2027 covers domestic supplies; cross-border B2B transactions are expected from 1 July 2030 (ViDA).
Sort out your e-invoicing today
Electronic invoicing becomes mandatory in 2027. Find out how to prepare and whether it applies to you.