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Slovakia has introduced e-invoicing as part of its broader digitalization strategy to enhance financial transparency, reduce tax fraud, and streamline administrative processes. The Slovak government has gradually implemented e-invoicing requirements, starting with public sector transactions and preparing for a phased expansion to B2B transactions.
Slovakia's e-invoicing framework aligns with EU regulations and is designed to integrate with the country’s tax reporting system. Businesses are encouraged to adopt digital invoicing for improved efficiency and compliance with upcoming mandates.
Regulatory authority
The Ministry of Finance of Slovakia and the Slovak Financial Administration oversee the implementation and enforcement of e-invoicing regulations.
E-invoicing requirements
Since April 2023, all public sector entities must receive and process electronic invoices. Suppliers to the public sector must issue e-invoices through the national invoicing platform. The government is planning to extend mandatory e-invoicing to B2B transactions, with full implementation expected in the coming years.
Accepted invoice formats
Invoices must be issued in UBL XML or Peppol BIS format, ensuring compliance with European e-invoicing standards.
Transmission channels
Invoices must be submitted via the Slovak e-invoicing System (IS EFA) or Peppol for cross-border transactions.
Digital signatures
Digital signatures are not mandatory but may be applied for added security and authenticity.
Archiving requirements
Invoices must be archived for ten years in compliance with Slovak tax regulations.
How B2B e-invoicing works in Slovakia
Businesses generate invoices in UBL XML or Peppol BIS format and submit them via the IS EFA platform or Peppol-certified access points. While currently voluntary, e-invoicing adoption is growing as businesses prepare for future mandates.
How B2G e-invoicing works in Slovakia
Invoices must be issued through the IS EFA platform, validated by public administration, and archived for ten years. The system ensures full compliance with Slovakia’s financial reporting obligations.
