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
Slovakia Opens Public Consultation on Mandatory E-Invoicing Ahead of 2027 Rollout

Slovakia has launched a public consultation on amendments to the VAT Act introducing mandatory structured e-invoicing and real-time reporting, with the first reforms starting January 1, 2026, and full domestic rollout by January 1, 2027. The system, based on the EU’s ViDA Directive and the Peppol model, will later extend to cross-border transactions in 2030, replacing VAT control statements and st... Read more
Slovakia introduces E-Invoicing and Tax Reporting overhaul ahead of the EU ViDA rollout.

Slovakia has opened a public consultation on draft legislation to mandate structured e-invoicing and near real-time VAT reporting from January 2027, aligning with the EU’s ViDA initiative. The phased reform will adopt a 5-corner Peppol model and culminate in the full replacement of Control Statements and EC Sales Lists by mid-2030, supported by a unified tax engine to streamline compliance. ... Read more
Slovakia Launches "Hot Summer 4" Tax inspection campaign

Slovakia’s Financial Administration launched the “Hot Summer 4” campaign to promote proper sales registration in the eKasa system, focusing on education and preventive checks in seasonal and high-risk sectors. With the motto “Better education than a fine,” the initiative encourages both business compliance and public involvement to reduce VAT losses and support fair market practices. The Slovak Fi... Read more
Cashless Payment Revolution Coming in Slovakia

Slovakia is launching a new QR code-based instant payment system that allows customers to pay directly via mobile banking, reducing reliance on card terminals and cutting merchant costs. Developed through a state-university partnership, the system enhances transparency and supports tax compliance by instantly registering transactions at the point of sale. Read more
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Already subscriber? LoginSlovakia plans to develop a state-controlled QR payment system for merchants.

Slovakia is developing a fully state-controlled QR payment system in partnership with the Slovak University of Technology, aiming to lower merchant costs and reduce reliance on private payment providers. The system will support real-time tax monitoring and transparency, with expected savings ranging from hundreds to millions of euros annually for businesses, while likely becoming a mandatory payme... Read more
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