Mandatory e-invoicing in Slovakia
Slovakia is preparing to make e-invoicing mandatory across the board for B2G and B2B transactions under the Ministry of Finance's IS EFA (Informačný systém elektronickej fakturácie) program.
There is already e-invoicing in the B2G sector as part of the pilot, and the next phases are expected to cover all domestic B2B transactions as well.
According to the implementation plan:
-
2025-2026 - mandatory use of e-invoicing in settlements with public institutions (B2G),
-
from 2026/2027 - gradual introduction of mandatory e-invoicing in domestic B2B transactions.
The aim of the reform is to increase transparency, reduce the VAT gap and bring the legislation in line with the EU 's "VAT in the Digital Age" (ViDA) package.
Our solution provides full integration with EFA's IS system, enabling secure issuance and receipt of e-invoices and meeting future regulatory requirements in Slovakia.
Guide to e-invoicing
Navigating the regulations for the National e-Invoicing System can be a challenge, but with the right knowledge, compliance becomes easy. Our comprehensive eBook on e-invoicing in Poland and around the world contains everything you need to implement seamless e-invoicing, ensure compliance and optimize your financial processes.
E-invoicing standards in the Czech Republic
A central IS EFA (Informačný systém elektronickej fakturácie) platform is being developed in Slovakia, which will be a mandatory channel for the transmission of e-invoices in B2G relationships and, in subsequent stages, also in B2B.
The IS EFA system is based on structured formats compliant with the European standard EN 16931, which enables their automatic processing and validation by the tax administration.
The main components of the system are:
-
IS EFA - a central state platform for receiving and sending e-invoices,
-
Private operators - e-invoicing service providers who will be able to mediate the transmission of invoices to IS EFA,
-
EN 16931 compliant formats (e.g., UBL, CII) - used to issue and receive structured e-invoices,
-
Peppol - an optional network used mainly for international B2B transactions; some Slovak suppliers are accredited Peppol Access Points.
-
Will foreign entities registered for VAT in Poland also be required to issue e-invoices?
-
Will all sales invoices have to be issued as e-invoices, or only those for domestic contractors?
-
Will it be possible to send invoices (individually or in bulk) without using the API, through an interface accessible to employees?
-
Will the invoice issuer be able to download the invoice image from KSeF to print or email to the contractor?
-
How will attachments to invoices, such as energy consumption reports or protocols, be provided to contractors?
-
Can the retention period for invoices be extended, and if not, how should they be stored after 10 years?
