Summary
- B2G mandate: Slovakia has a Business-to-Government (B2G) e-invoicing mandate governed by Act No. 2015/2019, which became effective on 1 August 2019. This act mandates central and sub-central authorities to accept e-invoices compliant with the European e-invoicing standard EN 16931[1] through the IS EFA system. The full rollout of IS EFA was expected by the end of 2024. Due to new development (implementation of EU’s ViDA (VAT in the Digital Age)) planned IS EFA will be replaced by new national solution built on Peppol-based infrastructure which is expected in 2027.
- B2B and B2C mandates: Currently, there is no mandatory B2B or Business-to-Consumer (B2C) e-invoicing mandate. B2B e-invoicing is voluntary, however, Slovakia intends to introduce the mandatory B2B e-invoicing. Based on the mandatory e-invoicing, there will be on-line electronic reporting from January 2027, for domestic transactions (transactions with the place of supply within the territory of the Slovakia) and for taxable persons established in Slovakia. Cross-border B2B reporting (for intra EU transactions), based on e-invoicing, is going to be introduced from 1 July 2030.
- eInvoicing standard:
- Operating model for B2G eInvoicing: Due to planned legislation amendments Operating model for B2G eInvoicing will be replaced by new national solution built on Peppol-based infrastructure (further details will be provided later upon its implementation into national legislation, etc). These changes will be in full compliance with mandatory provisions under EU’s Proposed changes shall bring the best operating model for all affected entities with respect to ongoing developments in digital era.
- Use of CIUS and Extensions: Slovakia has not implemented yet the national Core Invoice Usage Specifications (CIUS). These will be evaluated as part of the e-invoicing solution rollout. Slovakia intends for the e-invoice content to comply with European technical standards like OASIS UBL 2.1 or UN/CEFACT.
- VAT Real-time reporting system: There has not been a real-time reporting system yet, however, its implementation is intended from the beginning of January 2027. The tax authority will be capable via the system to gather data in real-time based on e-invoices issued by taxable persons.
- Monitoring mechanism
Highlights
In December 2024, Slovakia took a significant step forward by the publication of the preliminary information on its intention to amend Act No. 222/2004 on Value Added Tax (the VAT Act) as regards the mandatory e-invoicing and the digital reporting requirements on domestic transactions. This legislation VAT Act amendment will be aligns in line with the EU’s ViDA (VAT in the Digital Age) initiative and intent to introduce both e-invoicing and e-reporting requirements for domestic transactions, expected to take effect from 1 January 2027. Public consultation on the preliminary information was finished on January 31, 2025.
Moreover, with the aim of involving the widest possible public in the process of understanding of the Ministry of Finance intention on e-invoicing and e-reporting, the Ministry of Finance organized a large on-line video conference on 23 June 2025. There have been more than 390 participants from the wide scale of a stakeholder’s spectrum.
Legislation
B2G
There is a business-to-government (B2G) mandate. Act No. 2015/2019 on Guaranteed eInvoicing and the Central Economic System is in force from 1 August 2019. The Act specifies the requirements of eInvoicing for public administrations and their suppliers. This includes that central and sub-central authorities are obliged to accept eInvoices compliant with the European eInvoicing standard. The law above covers the transposition as stated in article 11 of Directive 2014/55/EU[4].
B2B
Slovakia is moving towards mandatory B2B e-invoicing and e-reporting data from it to improve tax compliance and combat tax evasion. From January 1, 2027, VAT taxpayers will be required to apply e-invoicing provisions pursuant the VAT Act. Based on the VAT Act there is a definition of the e-invoice - “e-invoice is any document or notification with all requirements pursuant the VAT Act and which is issued, transmitted and received in a structured electronic format which enables its automatic and electronic processing and which is in line with the European Standard (STN 16931) and the list of its syntaxes in accordance with a specific Act issued by the Ministry of Finance.” E-invoices will follow either a standardised XML format (based on the European Standard – UBL) or based on mutual agreement between supplier and customer in another format based on the European Standard (CII), ensuring consistency and machine-readability. The e-invoice could be issued in a format supported by a Peppol-based infrastructure. Peppol, a pan-European network, facilitates secure electronic document exchange, allowing certified providers to participate and fostering a competitive market. The real-time reporting of data from e-invoices from domestic transactions will start in 2027 and will be broaden to the EU cross-border transactions from July 2030. The reporting system for domestic transactions will be required, enhancing transparency and aligned with the EU's VAT The real-time reporting of data from e-invoices from domestic transactions will start in 2027 and will be broaden to the EU cross-border transactions from July 2030. The reporting system for domestic transactions the Digital Age initiative, This initiative aims to streamline processes, reduce the VAT gap, and modernise tax administration, encouraging innovation among businesses developing accounting solutions.
B2C
There is no business-to-consumer (B2C) mandate.
Status on the implementation of the European eInvoicing standard
Slovakia is progressing with the adoption of the European e-invoicing standard (EN 16931). A centralised e-invoicing solution, IS EFA, is being implemented to facilitate this transition. Full implementation is anticipated by the end of 2024, ensuring that electronic invoices are machine-readable and interoperable, using formats compliant with UBL 2.1 or similar standards.
Operating model for eInvoicing
Due to new development (implementation of EU’s ViDA (VAT in the Digital Age)) planned IS EFA will be replaced by new national solution built on Peppol-based infrastructure which is expected in 2027.
To date, the Slovak e-invoicing model consists of a three-stage rollout using the IS EFA centralised platform:
- Stage I: Mandatory receipt of e-invoices for public contracting entities, with voluntary sending by suppliers.
- Stage II: Mandatory receipt for both public authorities and entities, ensuring compliance with the e-Invoicing Directive.
- Stage III: Mandatory receipt and sending for all contracting parties to support full automation and system-to-system communication.
This current operating model for B2G eInvoicing will be replaced by new national solution built on Peppol-based infrastructure (further details will be provided later upon its implementation into national legislation, etc). These changes will be in full compliance with mandatory provisions under EU’s legislation. Proposed changes shall bring the best operating model for all affected entities with respect to ongoing developments in digital era. Details will be provided later upon implementation of new system.
Use of Core Invoicing Usage Specifications (CIUS) at national level
Currently, Slovakia does not employ any national Core Invoice Usage Specifications (CIUS), which are tailored guidelines that further refine European e-invoicing standards for national requirements. The potential implementation of CIUS will be evaluated during the ongoing development of the e-invoicing solution, ensuring compliance with the European technical standard (OASIS UBL 2.1 or UN / CEFACT).
VAT Real-Time reporting system
There has not been a real-time reporting system yet, but it is intended to have a phased mandatory implementation in place from the beginning of January 2027. This will enable to gather all data from e-invoices from domestic transactions in real-time to be reported to tax authorities.
Monitoring mechanism
Currently, there is no monitoring mechanism in place.
Next steps
Slovakia has already started the legislative process for introduction the e-invoicing and e-reporting in the VAT area. There was a public consultations for introducing mandatory B2B e-invoicing that has been carrying out from December 2024 till January 2025. The draft legislation is expected to be presented in summer 2025. Its adoption is expected till the end of the year 2025 with the sufficient time frame for all stakeholders to adapt their systems to the new provisions. The implementation of the new VAT Act amendment is to occur in the following phases :
- From January 2027, businesses established in Slovakia will be required to issue e-invoices for domestic B2B transactions and report these in real-time to tax authorities.
- From July 2030, these requirements will be broaden to cover also intra-community transactions, aligning with the EU's 'VAT in the Digital Age' initiative.
These steps aim to fortify Slovakia's tax administration and align with broader EU objectives. There is an intensive eInvoicing programme in progress including legislation, standardisation, organizational and technical deployment. The EU's 'VAT in the Digital Age' initiative will enforce intra-community eInvoicing and reporting requirements starting in July 2030.
[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [3] Ibid.1 [4] European Union. (n.d.). Guaranteed eInvoicing and the Central Economic System. EUR-Lex. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=NIM:275943
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