E-Invoicing in Slovakia

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.

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:

1. From January 2022, e-invoicing through IS EFA becomes mandatory in B2G, G2G, and G2B transactions.
2. From January 2023, e-invoicing through IS EFA becomes mandatory for all other transaction types, including B2B scenarios.