Under the Slovak model, invoices will be exchanged through certified service providers. Structured invoices will be sent to the recipient via the Peppol network, and the required data will be simultaneously transmitted to the tax authorities.
This distinguishes the Slovak approach from the traditional clearance model, in which the administration approves an invoice before it is delivered to the recipient. In the C5 model, the tax authority does not block the document flow before the invoice is sent, but receives a defined set of reporting data.
Companies face the challenge of designing the process that covers both the sending and receipt of e-invoices and the accurate reporting of data to the tax authorities. Key areas will include data quality in SAP, invoice field mapping, document validation, handling of response messages, and status monitoring.