Page History

Legislation

There is currently no legislation on eInvoicing in place in the Slovak Republic. However, a political communication about the use of eInvoicing and eInvoicing legislation transposing Directive 2014/55/EC is under preparation.

On 24 September 2014, the Government of the Slovak Republic adopted the Government Decree No 484, which nominated the relevant central government authorities and public authorities to transpose various EU directives.

Legislation

Preparation of a draft of the electronic invoicing law has been finished by Ministry of Finance before end of 2018. The law specifies regulation for the requirements of e-invoice, the procedure for e-invoicing and the establishment of a central electronic invoicing platform – IS EFA. Public hearing and commenting from other ministries is currently in process. The final approval of the Slovak Parliament and government should be completed in summer 2019. The approval of the law will ensure partial transposition as stated in article 11(1) of Directive 2014/55/EURegarding eInvoicing, the Decree determined that the Ministry of Finance and the Office for Public Procurement are the responsible bodies for the transposition and implementation of Directive 2014/55/EC and are currently in the preparatory phase to transpose the Directive.

eInvoicing platform and eInvoicing management solutions

There Currently there is no eInvoicing platform available in the Slovak Republic for B2G eInvoicing in public procuremente-invoicing platform for public procurement in Slovakia. The Ministry of Finance is preparing for the implementation of an IT solution for eInvoicing(“MoF”) has prepared the final concept of a centralized e-invoicing solution. The MoF ensures funding of the national project from the European funding these days. MoF will then initiate public procurement process for delivery of an e-invoicing solution to ensure full transposition of e-invoicing Directive.

Approach for receiving and processing eInvoices

The main goal of centralized solution implementation is to ensure the mandatory receiving and sending of e-invoices and to enable automatic processing comply with the EN. The solution will provide also support for the public finance management. The implementation will consists of three stages:

Stage I – Mandatory receipt and contracting entities and voluntary sending for their suppliers (duration of 18 months);

Stage II - Mandatory receipt for both, contracting authorities and contracting entities (duration of 10 months). After the completion of Stage II, full transposition of the European Directive on e-invoicing in public procurement will be ensured;

Stage III - Mandatory receipt and sending for all contracting authorities, contracting entities and for their suppliers (duration of 10 months); Automatic processing and system to system communication will be available.

Status on the implementation of the European Standard on eInvoicing (EN)

The EN on eInvoicing will be implemented within the implementation process of centralized eInvoicing solution IS EFA after finishing Stage II as mentioned above.

Use of Core Invoicing Usage Specifications (CIUS) at national level 

Currently CIUS will not be implemented at national level. The implementation of the EN is currently in the preparation phase and it is expected that there will be extensions to the ENCIUS will be analysed before the implementation of the eInvoicing solution.

Additional information

The

eInvoicing solution IS EFA will provide support for the public finance and cash-flow management, budgeting and reporting.

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