B2G e-invoicing became mandatory in Slovakia in April 2023

Slovakia to Implement Mandatory E-Invoicing for All State and Public Administration Bodies and Businesses! The Slovakian Tax Authority has announced that all state and public administration bodies, as well as businesses, will be required to use e-invoicing. This new regulation will be implemented gradually over four phases through the IS-EFA system, which is the Slovakian Electronic Invoice Information System.

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.