Peppol ID in Slovakia: the 0245 + DIČ identifier explained
For an e-invoice to reach the right recipient, the Peppol network has to be able to identify that recipient unambiguously. In Slovakia the main identifier is the DIČ — the tax identification number — under Peppol scheme 0245. The Peppol ID of a Slovak business therefore takes the form 0245:DIČ, for example 0245:2122749607.
How a Peppol ID is formed
A Peppol ID is made up of a scheme (a code list stating what type of identifier follows) and a value. Under the national rules of the Slovak Peppol Authority (PASR — Peppol Authority Specific Requirements), the primary identifier for Slovak entities is the DIČ; scheme 0245 denotes the Slovak tax identification number. The DIČ also serves as the identifier for public administration bodies and for legal entities that have not been assigned a VAT ID (IČ DPH).
Warning
Without the recipient's DIČ an entity cannot be identified unambiguously under the Slovak e-invoicing regime — and so no electronic invoice can be issued and sent to it over the Peppol network. Where the other party has no DIČ (an ordinary consumer, for instance), the e-invoicing regime does not apply.
How the network finds the recipient (SMP)
The Peppol network uses the SMP (Service Metadata Publisher) — a public directory that records, for every Peppol ID, which Access Point receives documents on its behalf and which document types it supports. When you send an invoice, your provider looks up in the SMP where to deliver it. That is why you can check in advance whether the other party is reachable on the network — eFaktúra shows that reachability directly on contacts and invoices.
How many providers a business may have
- Receiving: only one provider may be registered in the SMP to receive documents for a given Peppol ID. Incoming invoices are therefore routed unambiguously — nothing has to be chosen at the point of receipt.
- Sending: an entity may hold contracts with several providers; which one a particular invoice goes out through is a matter of system configuration and contractual arrangements.
Note
Changing the provider you receive through means moving the SMP registration to the new provider — you request the switch from the new provider, and no documents are lost.
What this means in practice
- Find out your customers' Tax IDs (DIČ) — that is the key you will address their invoices to (eFaktúra fills it in automatically from the public registers through eFirma).
- Choose a provider for receiving and have yourself registered in the SMP — from 1 January 2027 you must be reachable.
- Check that the recipient is reachable before you send — eFaktúra shows a Peppol reachability indicator on every contact.
Frequently asked questions
0245:DIČ — scheme 0245 denotes the Slovak tax identification number. A company with the Tax ID (DIČ) 2122749607 therefore has the Peppol ID 0245:2122749607.
No. The primary identifier is the DIČ — which applies to non-VAT payers, public administration bodies and legal entities without an IČ DPH just the same.
No. Only one provider may be registered in the SMP to receive documents for a single Peppol ID. You may, however, send through several.
Through the SMP or the Peppol Directory — or simply in eFaktúra, which shows the recipient's reachability directly on the contact and on the invoice.
Sources
Sort out your e-invoicing today
Electronic invoicing becomes mandatory in 2027. Find out how to prepare and whether it applies to you.