Generate EN 16931 UBL Invoice XML (Slovakia / Peppol)

Skill: Convert invoice data into a valid EN 16931 UBL 2.1 invoice

Region: Slovakia (Slovensko) Category: E-Invoicing — IS EFA / Peppol Does: Takes ordinary invoice data and produces an EN 16931-compliant UBL 2.1 Invoice document — the structured format for Slovak B2G submission to IS EFA and B2B exchange over the Peppol network (Peppol BIS Billing 3.0). Standard: EN 16931, UBL 2.1, Peppol BIS Billing 3.0

Slovakia accepts UBL 2.1 or CII D16B at EN 16931. This skill emits UBL 2.1. The B2B mandate routes invoices over Peppol with data reported to the government platform via an accredited provider. Validate against the Peppol BIS / EN 16931 schematron before sending.

Input data required

Namespaces

Identification:

• cbc:CustomizationID = urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0
• cbc:ProfileID = urn:fdc:peppol.eu:2017:poacc:billing:01:1.0

Document structure to emit

Invoice
├── cbc:CustomizationID / cbc:ProfileID
├── cbc:ID / cbc:IssueDate / cbc:DueDate / cbc:InvoiceTypeCode (380) / cbc:DocumentCurrencyCode
├── cac:AccountingSupplierParty  (PartyName, PostalAddress, PartyTaxScheme, PartyLegalEntity)
├── cac:AccountingCustomerParty
├── cac:PaymentMeans             (PaymentMeansCode, PayeeFinancialAccount/IBAN)
├── cac:TaxTotal                 (TaxAmount + TaxSubtotal per category)
├── cac:LegalMonetaryTotal       (LineExtensionAmount, TaxExclusiveAmount, TaxInclusiveAmount, PayableAmount)
└── cac:InvoiceLine ...          (one per item)

Party (seller / buyer)

InvoiceLine

TaxTotal / TaxSubtotal

LegalMonetaryTotal

cbc:LineExtensionAmount (Σ line nets), cbc:TaxExclusiveAmount, cbc:TaxInclusiveAmount, cbc:PayableAmount — all with currencyID.

Calculation rules

• Line net = quantity × net unit price (2 decimals).
• Group lines by VAT category + rate → TaxSubtotal: TaxableAmount = Σ nets; TaxAmount = taxable × rate.
• LineExtensionAmount (header) = TaxExclusiveAmount = Σ line nets.
• cac:TaxTotal/cbc:TaxAmount = Σ subtotal VAT.
• TaxInclusiveAmount = exclusive + VAT; PayableAmount = inclusive − prepaid.
• Slovak standard VAT rate is 23% (as of 2025); reduced rates 19% and 5%. Confirm the current rates.

Worked example (single standard-rate line)

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>2024-001</cbc:ID>
  <cbc:IssueDate>2024-01-15</cbc:IssueDate>
  <cbc:DueDate>2024-01-29</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cac:AccountingSupplierParty><cac:Party>
    <cac:PartyName><cbc:Name>Acme s.r.o.</cbc:Name></cac:PartyName>
    <cac:PostalAddress><cbc:StreetName>Programátorská 42</cbc:StreetName><cbc:CityName>Bratislava</cbc:CityName><cbc:PostalZone>81101</cbc:PostalZone><cac:Country><cbc:IdentificationCode>SK</cbc:IdentificationCode></cac:Country></cac:PostalAddress>
    <cac:PartyTaxScheme><cbc:CompanyID>SK2020123456</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme>
    <cac:PartyLegalEntity><cbc:RegistrationName>Acme s.r.o.</cbc:RegistrationName><cbc:CompanyID>12345678</cbc:CompanyID></cac:PartyLegalEntity>
  </cac:Party></cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty><cac:Party>
    <cac:PartyName><cbc:Name>Klient a.s.</cbc:Name></cac:PartyName>
    <cac:PostalAddress><cbc:StreetName>Obchodná 7</cbc:StreetName><cbc:CityName>Košice</cbc:CityName><cbc:PostalZone>04001</cbc:PostalZone><cac:Country><cbc:IdentificationCode>SK</cbc:IdentificationCode></cac:Country></cac:PostalAddress>
    <cac:PartyTaxScheme><cbc:CompanyID>SK2020654321</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme>
    <cac:PartyLegalEntity><cbc:RegistrationName>Klient a.s.</cbc:RegistrationName><cbc:CompanyID>87654321</cbc:CompanyID></cac:PartyLegalEntity>
  </cac:Party></cac:AccountingCustomerParty>
  <cac:PaymentMeans><cbc:PaymentMeansCode>30</cbc:PaymentMeansCode><cac:PayeeFinancialAccount><cbc:ID>SK3112000000198742637541</cbc:ID></cac:PayeeFinancialAccount></cac:PaymentMeans>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">2300.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">10000.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">2300.00</cbc:TaxAmount>
      <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>23</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="EUR">10000.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="EUR">10000.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">12300.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="EUR">12300.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="HUR">40</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">10000.00</cbc:LineExtensionAmount>
    <cac:Item><cbc:Name>Programátorské služby</cbc:Name>
      <cac:ClassifiedTaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>23</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price><cbc:PriceAmount currencyID="EUR">250.00</cbc:PriceAmount></cac:Price>
  </cac:InvoiceLine>
</Invoice>

Validation checklist

• cbc:CustomizationID / cbc:ProfileID set to the Peppol BIS Billing 3.0 values
• Seller and buyer have VAT (PartyTaxScheme) and legal IČO (PartyLegalEntity)
• Each InvoiceLine has quantity (unitCode), net price, line extension amount, VAT category + rate
• Every monetary amount carries the matching currencyID
• TaxSubtotal per category reconciles with line nets; TaxTotal/TaxAmount = Σ subtotals
• TaxInclusiveAmount = exclusive + VAT; PayableAmount correct
• Passes EN 16931 + Peppol BIS schematron before routing over Peppol / to IS EFA

Last updated: 2026-05-26 — confirm the Slovak mandate's go-live date, accepted formats, VAT rates, and the accredited-provider reporting flow against the current Finančná správa / IS EFA specifications before use.