There is no eInvoicing legislation in the Slovak Republic; eInvoicing is voluntary
Transposed the Directive 2014/55/EU
EXPECTED
Use of the extra year for compliance of non-central entities (by )
YES
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
Use of CIUS and/or Extensions
NO INFORMATION
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 and are currently in the preparatory phase to transpose the Directive.
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 for the implementation of an IT solution 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.
Status on the implementation of the European Standard on eInvoicing (EN)
The implementation of the eInvoicing Directive, through the eInvoicing legislative act, is in the final stages of its approval process. Slovakia will make use of the extra year for sub-central entities to comply with the Directive.
The eInvoicing Directive will be used as a starting point to increase eInvoicing use among private sector stakeholders and in the B2B context. Slovakia ultimately wants to mandate the receiving and sending of eInvoices in the B2G, G2G and G2B contexts. They will build a centralised solution for eInvoicing based on the relevant experiences of other countries.
Use of Core Invoicing Usage Specifications (CIUS) at national level
No information is available.
Additional information
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.