{"id":56961,"date":"2025-10-06T11:53:20","date_gmt":"2025-10-06T09:53:20","guid":{"rendered":"https:\/\/www.dynatos.com\/?p=56961"},"modified":"2026-04-23T16:34:00","modified_gmt":"2026-04-23T14:34:00","slug":"slovakia-advances-toward-mandatory-e-invoicing","status":"publish","type":"post","link":"https:\/\/www.dynatos.com\/es\/blog\/slovakia-advances-toward-mandatory-e-invoicing\/","title":{"rendered":"Eslovaquia avanza hacia la facturaci\u00f3n electr\u00f3nica obligatoria"},"content":{"rendered":"

Slovakia has submitted draft legislation to make e-invoicing and real-time VAT reporting mandatory. Building on its existing IS EFA system for public sector transactions, Slovakia plans to extend e-invoicing to all B2B transactions from 2027 and to cross-border trade by 2030, aligning fully with the EU\u2019s VAT in the Digital Age (ViDA) initiative.<\/strong><\/p>\n

Slovakia is moving decisively toward full digitalization of its invoicing landscape. Following the successful rollout of e-invoicing in public sector transactions through the IS EFA system, the government has now submitted draft legislation to the National Parliament to make electronic invoicing and real-time VAT reporting mandatory for businesses. This proposal aligns with the European Commission\u2019s VAT in the Digital Age (ViDA) initiative and positions Slovakia as one of the frontrunners in regional VAT modernization.<\/p>\n

This development follows earlier steps outlined in our article on
\nSlovakia\u2019s push for e-invoicing and VAT modernization<\/a>,
\nwhich explored the country\u2019s plans for a national B2B e-invoicing system. The newly submitted law gives these plans a concrete timeline and legal framework.<\/p>\n

B2G and G2G e-invoicing: already operational with IS EFA<\/h3>\n

Since April 2023<\/strong>, e-invoicing has been gradually introduced for transactions between businesses and public institutions (B2G) and between public entities (G2G). These exchanges are managed through IS EFA (Informa\u010dn\u00fd Syst\u00e9m Elektronickej Faktur\u00e1cie)<\/strong>, a national e-invoicing platform built to comply with the EN 16931 European standard<\/strong>.<\/p>\n

IS EFA enables automated invoice processing, reducing manual errors and improving transparency in public procurement. With this step, Slovakia joined other EU member states advancing toward more efficient and transparent public sector operations, fully aligned with European digitalization goals.<\/p>\n

Mandatory B2B e-invoicing and reporting from 2027<\/h3>\n

Initially, Slovakia considered a voluntary B2B e-invoicing model back in 2022. However, in November 2024<\/strong>, a draft law amending Act No. 222\/2004 on VAT<\/strong> was submitted to Parliament, establishing the legal foundation for mandatory B2B e-invoicing and real-time reporting.<\/p>\n

The new legislation mandates that only structured e-invoices containing all VAT-required data will be valid from January 1, 2027<\/strong> onward. These invoices must be issued, sent, received, and stored electronically in an EN 16931-compliant format that enables full automation without manual intervention.<\/p>\n

A key part of this transition is that the Financial Administration (FA)<\/strong> will act as Slovakia\u2019s national Peppol authority<\/strong>, introducing a decentralized five-corner model<\/strong>. This model will support direct invoice exchange between businesses while simultaneously ensuring real-time reporting to tax authorities.<\/p>\n

Three-phase implementation timeline<\/h3>\n