Mandatory E-Invoicing in Slovakia
Slovakia is preparing to introduce a general mandatory e-invoicing requirement for B2G and B2B transactions under the IS EFA program (Informačný systém elektronickej fakturácie, the Electronic Invoicing Information System) run by the Ministry of Finance.
E-invoicing is already operating in the B2G sector as part of a pilot, and the next phases are set to cover all domestic B2B transactions as well.
According to the implementation plan:
-
January 1, 2026 – legislation takes effect; start of the transition period: testing, vendor selection, training
-
January 1, 2027 – mandatory e-invoicing for all domestic B2B and B2G transactions
The goal of the reform is to increase transparency, reduce the VAT gap, and align the rules 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.
E-invoicing Standards in Slovakia
Slovakia is building a central IS EFA platform (Informačný systém elektronickej fakturácie), which will be the mandatory channel for transmitting e-invoices in B2G and B2B relationships.
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?
