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Regulated under EU Directive 2014/55/EU, mandating e-invoicing for public procurement. Slovakia is working to expand e-invoicing requirements to the private sector as part of its digital transformation initiatives.
Implementation Timeline
| Date | Phase | Details |
| April 18, 2019 | Mandatory for Public Sector Suppliers | E-invoicing became mandatory for all suppliers to public entities, requiring compliance with the EU standard EN 16931. |
| 2 0 2 4 (Planned) | Mandatory B2B E-Invoicing | Slovakia is preparing legislation to introduce mandatory e-invoicing for B2B transactions, aligned with EU initiatives for VAT reporting and digital transformation. |
Who Needs E-Invoices?
- Public Sector Suppliers: Required for transactions with Slovak public entities.
- B2B Transactions: Expected to become mandatory for all private sector businesses by 2024.
- Exporters: Required for cross-border transactions involving VAT reporting within the EU.
- Non-Resident Businesses: Must issue e-invoices for transactions with Slovak public entities if registered for VAT in Slovakia.
E-Invoicing vs. E-Billing
| Aspect | E-Invoicing | E-Billing |
| Purpose | Compliance with Slovak and EU regulations | Informal or internal transactions |
| Format | XML via certified platforms | Flexible, non-regulated formats |
| Usage | Mandatory for B2G, planned for B2B | Optional for customerfocused interactions |
Key Features of Slovakia’s E-Invoicing System
- Submission Platforms: Invoices must be submitted via certified platforms authorized by the Slovak Financial Administration.
- Validation: The platform ensures compliance with mandatory fields and VAT regulations.
- Archiving: E-invoices must be stored electronically for 10 years under Slovak tax laws.
E-Invoicing Dataset
- Buyer/Seller IDs: VAT registration numbers.
- Invoice Details: Invoice number, issue date, and payment terms.
- Goods and Services: Line-item descriptions, quantities, unit prices, and subtotals.
- Taxes: Applicable VAT rates and amounts.
- Transaction Info: Total payable amount, currency, and payment method.
- Delivery Info: Date and location for goods or services.
E-Invoicing Across Transaction Types
B2B Transactions- Planned to become mandatory by 2024.
- E-invoicing enhances efficiency, reduces errors, and ensures VAT compliance for domestic and cross-border transactions.
- E-invoicing is not mandatory for B2C transactions but is encouraged to improve transparency and internal processes.
- Mandatory for all suppliers to Slovak public entities since 2019.
- E-invoices must comply with the EU EN 16931 standard and be submitted via certified platforms.
Penalties for Non-Compliance
- Rejection of Invoices: Non-compliant invoices may be rejected, delaying payments.
- Fines: Penalties for failure to comply with public procurement requirements.
- Legal Risks: Increased audits and reputational damage for repeated violations.
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