Starting January 1, 2027 , VAT payers involved in domestic transactions will be required not only to issue invoices but also to accept them in a specified electronic format. This also means that anyone to whom a VAT payer sends an e-invoice must be able to receive it.
What is a digital mail carrier?
To ensure that an e-invoice is not just a PDF sent via email but also comes with clear proof of delivery, a secure delivery method is required. That’s exactly what the digital mail service is for—a service that makes e-invoicing simple and reliable.
Unlike email or sending PDF attachments, it works through a system that can unequivocally confirm:
- who sent the invoice,
- to whom it was delivered,
- when the delivery took place,
- what its status is (sent, delivered, received, or rejected, as applicable).
In practice, this means that companies have proof of delivery, fewer processing errors, and simpler auditing for accounting and VAT-related processes.
Who Will Be Affected by the Digital Mail Carrier?
In practice, a digital mail carrier will be necessary for most companies and entrepreneurs, especially in the B2B sector.
- VAT payers —as of January 1, 2027, they will be required to issue and receive domestic invoices in a mandatory electronic format, so digital delivery will be essential for them.
- Non-VAT payers, sole proprietors, and companies that are not VAT payers —even if they do not issue e-invoices—must be able to receive them if a VAT payer sends them (meaning, in practice, every business owner may need to be able to receive digital invoices).
- Legal entities and self-employed individuals —typically limited liability companies (s.r.o.), sole proprietors, and members of the liberal professions (e.g., attorneys, architects)—as well as entities engaged in business activities such as renting, provided they act as taxable persons.
Consumers (non-businesses) are not covered by the system.
Why is Peppol mentioned?
For different accounting systems to “understand” each other, the market needs common rules. Peppol is an international network/standard that unifies:
- the format and structure of the invoice,
- a secure delivery method,
- Rules for participants.
You can think of Peppol as an infrastructure (similar to that used by banks), and the digital postmaster is the “gateway” through which a company connects to it.
A digital mail carrier will save you time and stress
When e-invoicing is mandated, companies don’t want any more chaos. A good digital mail carrier will do the opposite:
- will reduce the need for manual intervention,
- will reduce errors,
- will improve traceability,
- and will prepare you for automation,
- It integrates seamlessly into your system.
Do you want to be ready in time?
Flowis, the digital mail carrier, can help ensure a smooth transition to e-invoicing—from setup to integration with your company’s processes. If you’d like to see how it works in practice, we’d be happy to show you a simple way to get started.