A connected reading series
E-Invoicing: implementation, trust and tax reform
A numbered series on e-invoicing, public infrastructure, provider accountability and options for tax reform. Read in sequence or explore a thematic section.
Parts 1–5
Foundations and policy choices
I Support E-Invoicing. The Question Is How We Introduce It.
A case for structured invoices, Peppol and a public baseline that separates business automation from the allocation of compliance costs.
From EDI to Peppol: What Standardised Invoice Exchange Actually Delivers
Structured data, common business rules and interoperable delivery solve different problems. A practical account of the benefits and limits.
Peppol Is Not Slovakia's E-Invoicing Model: Separate the Standard from State Decisions
An interoperability framework does not determine national reporting scope, contractual obligations, prices or public-service alternatives.
ViDA and Slovakia's Path: Why Start with Domestic Trade?
The EU's cross-border reporting timetable and Slovakia's earlier domestic regime are related but distinct policy choices.
The VAT Control Statement Already Exists: What More Will the New Data Collection Deliver?
Compare existing VAT reporting with e-invoice reporting by timing, coverage and detail, and require evidence of incremental value.
Parts 6–10
Delivery models and provider choice
An Obligation from the State, a Contract with a Private Company: Why Do We Need a Digital Postman?
Peppol delivery has a real function. Making access to a public obligation depend on a commercial relationship is a separate policy choice.
Receiving and Sending Invoices: How Many Services and Contractual Relationships Does a Business Need?
One receiving route does not mean one supplier for every function. A practical map of invoice delivery, software, reporting and contracts.
Why Not Directly Through the State? A Public Alternative to Commercial Postmen
A proposal for a bounded public e-invoicing channel that preserves Peppol interoperability and leaves value-added services to voluntary choice.
What eKasa Teaches Us: Does the State Have the Capacity for Direct E-Invoicing Too?
VRP 2 is evidence that a public baseline application is possible, not proof that Slovakia already has the capacity to operate an invoice-delivery service.
Changing Postmen Without Losing Data: Interoperability or Supplier Dependence?
Peppol migration can change a receiving route. Genuine supplier independence also requires portable archives, evidence, integrations and workable exit terms.
Parts 11–18
Data, security and accountability
Where the invoice goes: ERP, Access Point, SMP and tax reporting are not the same thing
Separate invoice creation, transport, metadata lookup and tax reporting before assigning responsibility.
An invoice is not just a tax document: prices, business relationships and sensitive information
Classify invoice information accurately and protect useful detail without pretending every field is a trade secret.
How much data does the state need? GDPR, trade secrets and data minimisation
A necessity test for fields or justified groups of fields in tax reporting, without overstating GDPR or trade-secret protections.
Classified transactions and professional secrecy: where e-invoicing must have boundaries
Distinguish security exceptions, professional secrecy and commercial confidentiality, then design usable procedures.
Certified does not mean unbreachable: what to demand from a digital postman beyond a certificate
Use certification as scoped evidence, then verify access, recovery, incident handling and exit.
What Does an Open Port Prove? How to Assess a Provider’s Security Honestly
Why network exposure is a question to investigate, not proof of a breach, and what evidence businesses should request from an e-invoicing provider.
When the Service Goes Down: Delivery, Fallback Arrangements and Business Continuity
An e-invoicing continuity plan must distinguish technical delivery, business acceptance, recovery and legally authorised fallback procedures.
Who Is Responsible for an Error or Data Leak: The Business, the Delivery Provider, the Software Supplier or the State?
Responsibility in e-invoicing must connect operational duties, contractual remedies and data-protection roles without pretending one contract settles everything.
Parts 19–22
Costs, readiness and international models
The Price of E-Invoicing Is More Than a Monthly Fee: Real Costs and Potential Savings
A transparent business case for e-invoicing should count implementation, exceptions, exit and realised savings—not just the price of sending a document.
Readiness Is Not Measured by a Date: APIs, Testing and the Conditions for a Safe Launch
A defensible e-invoicing launch requires versioned interfaces, realistic testing, legal clarity, support and evidence-based go-live decisions.
Peppol in Northern Europe: How the State, Providers and Businesses Divide the Work
Nordic public-sector invoicing shows how shared standards, commercial providers and publicly supported access can coexist without being the same policy.
Poland, Italy and France: What We Can Learn from Different Models
Public invoicing tools, central exchange systems and approved platforms represent different allocations of cost, access and responsibility—not one European template.
Parts 23–25
Evidence, AI and public architecture
Televisions, Washing Machines and Services under Contract: What an Invoice Proves—and What It Does Not
Structured invoices improve records and matching, but tax evidence still requires context about delivery, business use and the substance of a transaction.
AI in Tax Audits: A Useful Signal Is Not Proof of Fraud
Tax analytics can prioritise investigation, but accountable decisions require evidence, meaningful review and careful treatment of AI Act and GDPR rules.
A Public Baseline for E-Invoicing: Conditions for Security and Competition
A proposed public baseline for invoice exchange should preserve Peppol interoperability while specifying data boundaries, failure handling and accountable operation.
Parts 26–30
Tax reform: proposals and validation
Rules First, Oversight Second: Can We Change the Mechanism of Tax Fraud Itself?
Why tax reform should examine opportunities for fraud before adding surveillance, without promising a fraud-proof system.
Wider Reverse Charge: Options for Limiting Carousel Fraud and Freeing Liquidity
A case for investigating wider VAT reverse charge, with explicit limits on cash-flow claims and legal feasibility.
A Turnover Tax Instead of a Profit Tax? A Proposal, American Experience and Slovak Conditions
Testing differentiated gross receipts taxation without confusing it with sales tax or promising effortless revenue.
More Revenue, Less Administration? How to Test the Yield and Effects of Tax Reform
A practical evidence standard for comparing differentiated receipts taxation and wider reverse charge with the existing system.
From Proposal to Decision: How to Validate and Advance a Simpler Tax System
A staged route from reform ideas to lawful testing, independent evaluation and a reversible public decision.