E-Invoicing in Slovakia

Slovakia has pushed ahead with the introduction of electronic invoicing as part of its digital transformation plan. The central platform for this process is the IS EFA (Informačný systém elektronickej fakturácie). Away January 2023 The obligation to issue electronic invoices for public companies will be gradually introduced. The aim of the initiative is to increase financial transparency, reduce tax evasion and improve process efficiency for companies.

Timeframe

2022: Pilot phase of the IS EFA (Informačný systém elektronickej fakturácie) is started.

2023/ 2024: Start of the gradual introduction of mandatory electronic invoicing for public administration bodies (B2G).

2025: Publication of the letter introducing mandatory electronic invoicing.

2027It is mandatory for taxpayers to issue electronic invoices for certain domestic deliveries to taxable persons and
to issue, receive and archive certain non-taxable legal entities (B2G and B2B).
Among the most important deadlines for companies are those leading up to the June 30, 2030 include the exhibition of 
E-invoices within 15 days, the reporting of outgoing invoices at the time of issuance
and the reporting of incoming invoices within 5 days.

2030Cross-border electronic invoicing will become mandatory in accordance with the EU initiative (ViDA).

applicability

The e-invoice primarily covers Business-to-Business (B2G) and Business to Business (B2B) transactions.

format

Expected PEPPOL UP TO 3.0-Format.

Electronic signature

Electronic signatures are not obligatory.

Archiving

E-invoices must 10 years long be archived.


Further information on electronic invoicing in Slovakia:

https://www.financnasprava.sk/sk/pre-media/novinky/archiv-noviniek/detail-novinky/_pripr-efaktura-ts/bc?utm_source=chatgpt.com

https://www.mfsr.sk/sk/media/tlacove-spravy/nova-web-stranka-15.html?utm_source=chatgpt.com


e invoice 2

GOpus® eInvoice

Our GOpus® eInvoice The solution integrates with SAP ERP and SAP S/4HANA and supports the creation of outgoing e-invoices in all international country formats. This allows you to create and send all your invoice content between different international invoice issuers and recipients directly from your SAP system, and to archive all invoice documents with comprehensive monitoring. Integration with the SAP modules SD, FI, MM, RE/FX, IS-H, IS-U, and SAP Service Billing is possible. Further integrations are available upon request.


Do you have further questions about our solution or would you like to obtain more detailed information about the e-invoicing regulations in Slovakia?

We will be happy to personally assist you with any further questions you may have about our solution and the regulations.

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