Fiscal subject related
The Slovakian Ministry of Finance, in collaboration with Datacentrum and its suppliers, will be the first entity to begin the mandatory e-invoice submission process. This initial phase is now expected to start in Q3 2023. The government aims to gradually include other institutions and organizations in subsequent stages. According to the updated timeline, Q4 2023 will witness the inclusion of budget organizations under the Ministry of Finance, including the Financial Administration of the Slovak Republic. These entities will then be required to submit e-invoices through the designated IS EFA platform.
The final stage of implementation, scheduled for Q1 2024, will involve other government and public administration entities. These organizations will be expected to adapt to the new e-invoice submission requirements to enhance efficiency, transparency, and accuracy in their financial transactions with the government. However, the engagement of entrepreneurs in transactions with government and public administration institutions is yet to be determined. The government will announce the specific timeline for entrepreneurs to comply with the mandatory e-invoice submission once it is finalized.
Once implemented, the mandatory submission of e-invoices will have significant implications for businesses, government entities, and the overall economy. The use of electronic invoices streamlines processes, reduces administrative burdens, and promotes greater transparency and accountability in financial transactions.
Other news from Slovakia
Cashless Payment Revolution Coming in Slovakia

Slovakia is launching a new instant payment system using QR codes, allowing customers to pay directly via mobile banking, with payments instantly confirmed and recorded by the merchant’s cash register. Developed in partnership with a Bratislava university and free from commercial intermediaries, the system lowers costs for merchants and boosts transparency to help fight tax evasion. Read more
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Already subscriber? LoginCashless 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
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Already subscriber? LoginNew 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
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Already subscriber? LoginSlovakia 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