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E-Invoicing in Slovakia: Key Points and Updates

Implementation Timeline

The implementation of e-invoicing for government transactions in Slovakia has been delayed multiple times. Here are the key points about the current status:

• Latest Update: Obligatory B2G e-invoicing is expected to start in Q1 2024.
• Previous Delays: Implementation has been pushed back several times.

Current Status

Currently, there are no obligations to use e-invoicing in Slovakia for any type of transaction:

• B2B Transactions: There is no requirement for businesses to use e-invoicing when transacting with other businesses.
• B2C Transactions: Consumers do not need to receive or send electronic invoices from businesses.
• G2G Transactions: Government-to-government transactions are also exempt from mandatory e-invoicing.

E-Invoice System

The IS EFA electronic invoicing information system is currently available for testing by a small group of public entities. The platform will be used for government institutions starting from Q1 2024.

Penalties for Non-Compliance

Failure to comply with e-invoicing regulations in Slovakia may result in penalties ranging from EUR 30 to 3,000 for non-monetary offenses and steeper fines for monetary offenses.

Next Steps

For more information or assistance with e-invoicing in Slovakia, you can contact Storecove or schedule a consult with one of their e-invoicing experts.