Fiscal subject related
The first phase of the IS-EFA implementation started in January 2022, when e-invoicing became voluntary. However, from April 2023, the second phase of the system is implemented, making e-invoicing mandatory for all business-to-government (B2G) transactions. The tax administration is expected to announce the timelines for other types of transactions (B2B, B2C, and G2C sectors) soon.
This new system will simplify invoicing processes, as well as streamline formalities for businesses. It is expected to improve tax compliance and reduce the administrative burden for companies operating in Slovakia.
This change is part of the Slovakian government's broader efforts to promote digitalization and improve the country's economic performance. The mandatory use of e-invoicing is just one of the many initiatives being taken by the government to ensure that businesses can operate more efficiently and effectively.
Other news from Slovakia
End of intra-model European electronic invoice and new rules introduced
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
Understanding the Digital Services Act
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
New document was uploaded: 289-2008 Coll Act for cash registers (english translate)

This regulation represents a main fiscal regulation for fiscalization requirements in Slovakia. Read more
Slovakia adopts Peppol network for decentralized e-invoicing system.

Slovakia’s Financial Administration will serve as the national Peppol Authority, introducing a decentralized e-invoicing system based on the Peppol network, with legislation expected by summer 2025. Mandatory B2B e-invoicing and real-time reporting to tax authorities will begin in January 2027. The system enables structured invoice exchange via certified providers without buyer pre-approval, ensur... Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
Slovakia Prepares for Mandatory B2B Electronic Invoicing

Slovakia's Financial Administration is implementing mandatory B2B electronic invoicing through the decentralized Peppol network, aiming to fully digitize and standardize invoice processing and reduce manual intervention. This transition, utilizing a secure pan-European XML format, promises cost savings, improved security, and streamlined business procedures. The Financial Administration of Slovaki... Read more
VIDA regulation adopted—what does that mean for business?
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more