Following current trends in digital taxation, Slovakia is in the process of introducing e-invoicing obligations in 2022. E-invoicing is mandatory for B2G, G2G and G2B, as well as requiring that payments only be made to bank accounts registered in the special list provided by the tax administration.
E-Invoicing in Slovakia
Public
Slovakia
Author: Kristina Dosen
Category:
Fiscal subject related
General information
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2285
Content accuracy validation date:
27.01.2022
Content accuracy validation time:
10:25h
Slovakia has decided to introduce a central e-invoicing system called Informačný Systém Elektronickej Fakturácie (IS EFA).
Pursuant to IS EFA – Technical outline, there are different modules in the e-invoicing setup:
- EFA Gateway: responsible for communication with the taxpayer ERP system, in particular, to allow receipt of supplier invoices.
- EFA Processing: responsible for processing electronic invoices.
- EFA Delivery: responsible for delivery of invoices to customers.
- Analytical System: responsible for performing checks on reported invoices.
- EFA User Application: responsible for generating electronic invoices and managing them.
- Invoice disclosure: responsible for invoice disclosure for B2G and G2G scenarios.
There are two main methods of entering invoices in the IS EFA system:
- Automatic upload directly from taxpayer ERP dedicated to medium and large taxpayers.
- Manual upload using EFA User Application dedicated to small taxpayers.
The implementation process of e-invoicing is divided into two phases:
- From January 2022, e-invoicing through IS EFA becomes mandatory in B2G, G2G, and G2B transactions.
- From January 2023, e-invoicing through IS EFA becomes mandatory for all other transaction types, including B2B scenarios.
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