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Slovakia continues to advance towards mandatory e-Invoicing

Tuesday 24th January, 2023

Slovakia has proposed a plan to implement electronic invoices with the first phase already implemented as of January 2022. This comes after the government completed its communications platform called IS EFA.

Although the electronic invoice in Slovakia is currently voluntary, it's believed likely to become mandatory for B2G and B2B transactions. According to EDICOM.

The creation of the IS EFA platform through a collaboration between the ministry of finance and the public contracting company aims to help reduce administrative costs, improve efficiency, and increase transparency in public administrations.

The implementation of this new system is split into two phases.

Phase 1 commenced on January 2022: Voluntary e-invoicing.
Phase 2 (April 2024): Mandatory electronic invoicing at the B2G level.

The date of implementation of electronic invoicing in the B2B, B2C and G2C areas is still pending confirmation by the Ministry.

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