SLOVAKIA
E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.  ​

Note: the Country Profile below is focused on the upcoming eInvoicing and eReporting obligations.

Scope

1. B2G eInvoicing for all public sector entities and their suppliers

Adoption timeline

1. 2022: businesses can send eInvoices to PAs on a voluntary basis​
2. Q1 2024: mandatory B2G e-invoicing will be rolled out in phases (likely to be postponed)

Model

CENTRALIZED MODEL via national portal IS EFA

Format

• ​XML format, based on the UBL 2.1 standard

Archiving

​It is mandatory to store the invoice for 10 years, longer for certain transaction categories

External references:

• MFSR – Ministry of Finance of the Slovak Republic [link] 

Additional information

 e-Reporting ​

Slovakia introduced the VAT Control Statement in January 2014, requiring all VAT-registered taxable persons to electronically submit detailed transactional data monthly or quarterly. This data must be reported on a transaction-by-transaction basis, except for simplified invoices with tax deductions below EUR 3,000, which can be aggregated.