| Responsible | Ministry of Finance |
| Legislation | There is no eInvoicing legislation in the Slovak Republic; eInvoicing is voluntary |
| Voluntary for | Submitting: Economic operators
Receiving and processing: Central, regional and local contracting authorities |
| Standard(s) | No particular standards in use |
| Platform | Not in place |
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.
Regarding 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.
eInvoicing platform and eInvoicing management solutions
There is no eInvoicing platform available in the Slovak Republic for B2G eInvoicing in public procurement. The Ministry of Finance is preparing a strategy for the implementation of a single gateway platform for eInvoicing.
Approach for receiving and processing eInvoices
Generally, public contracting authorities are not using eInvoicing; invoices are processed manually. The Slovak government does not mandate or recommend any specific eInvoicing management solution or a particular eInvoicing service provider.
The Slovak Republic has set-up three working groups to facilitate the transposition and implementation of the Directive 2014/55/EC and the European Standard on electronic invoicing.
Are you aware of further developments on eInvoicing B2G in this country? Contact us via the link Something wrong with this page? at the bottom of this page.
VALIDATED BY THE EMSFEI MEMBER
Last updated:
Nov 29, 2017 17:33
