E-Invoicing in Slovakia

Mandatory Electronic Invoicing in Slovakia

Learn how to get your company ready to exchange documents in accordance with regulations in Slovakia with the support of Comarch

Who is obliged to use e‑Invoicing in Slovakia

There is no e-invoicing obligation in Slovakia yet – neither for B2B nor for B2G, but public entities must be able to handle the receipt of e-invoices when the supplier decides to send them in this way. As part of the test phase, effective from June 1, 2022, all suppliers can issue electronic invoices for public authorities. Long awaited B2G invoicing regime introduction faces yet another delay, as the most recently established timeline sets out to introduce the first batch of e-invoicing obligations for Q1 2024. However, this schedule seems increasingly unlikely, so further delays are to be expected.

The Slovak government also plans to introduce a new CTC (Continuous Transaction Controls) system for B2B and B2C transactions, which, as of now, is expected to become mandatory in 2025.

E-invoicing process description

For the submission of invoices, the CTC system named IS EFA (Informačný Systém Elektronickej Fakturácie) and is planned to support two main invoice submittal methods:

Automatic upload via an API directly from the ERP system of the taxpayer (large and medium-sized companies)

Manual upload in the EFA user application (small companies subject to VAT)

For foreign suppliers of Slovakian public authorities, a separate procedure for e-invoicing applies. They have to send an e-mail with the invoice attached to an official government e-mail address.

White list’ of bank accounts

Since January 2022, the Slovakian financial administration has been publishing a list of all bank account numbers officially registered by companies. This list is updated daily. Any payment to settle an invoice must be made to a bank account contained in the list. If an unregistered account is used, the invoice issuer’s VAT obligation will become applicable to the invoice recipient as well. The list of registered bank accounts can be checked on the Internet. Likewise, it is possible to download it as flat file which can be used to automate the validation process.

Characteristics of the e-invoicing in Slovakia

What is the required format of an e-invoice?

The format required for electronic invoices in Slovakia is XML based on the UBL 2.1 standard.

Archiving requirements for e‑Invoicing in Slovakia

Required storage period is 10 years.

How integrity and authenticity may be ensured?

Integrity and authenticity are ensure by for instance Qualified Electronic Signature. Data sealed with a qualified electronic seal enjoy the presumption of integrity and authenticity as well.

Acts/ Government Internet sites

How can we help?

Comarch follows closely the current development in Slovakia which is likely to result in the creation of a central platform used for both B2G and B2B eInvoicing.