Electronic Invoicing in Slovakia
Is e-invoicing mandatory in Slovakia ?
E-invoicing is mandatory in B2G scenarios and will become mandatory for B2B transactions from 1 January 2027.
Who is affected?
All public administration entities and their suppliers are affected by the B2G e-invoicing mandate. Foreign companies invoicing Slovak public bodies must send and receive invoices via email. All Slovak taxable businesses must comply with the e-invoicing requirement according to the timeline.
Compliance requirements
In B2G scenarios, businesses must send structured e-invoices through the national e-invoicing platform, IS EFA. Foreign suppliers submit through IS EFA or via a dedicated government email address.
In B2B scenarios, businesses are required to send EN 16931 compliant e-invoices via the Peppol Network. At a later stage, reporting of the e-invoice data to the government platform will become mandatory
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Key Deadlines
- 1 January 2027: Mandatory e-invoicing for all domestic B2B transactions in structured XML compliant to EN-16931.
Standards & Platforms
Platform
In B2G, IS EFA is the central national e-invoicing system and communications platform developed by the Slovak government.
In B2B, businesses are required to transmit invoices via the IS EFA platform.
What formats are required in Slovakia?
Invoices must be submitted in structured data format, either UBL 2.1 or CII D16B, to the IS EFA system. For foreign companies, e-invoices must be sent by email and will be confirmed or rejected via email by the government.
Archiving in Slovakia
What are the archiving requirements in Slovakia?
Invoices must be archived for ten years after the end of the tax period in which the service was provided. Storage location is flexible, but authorities must be granted immediate and free access. Invoices may be converted to electronic format, provided credibility, integrity, and readability are ensured through an electronic signature.
Legal invoice
For suppliers: For B2G suppliers and B2B suppliers after the mandate is in effect, a legal invoice is a structured e-invoice submitted via IS EFA or, for foreign companies, sent and confirmed by email with the relevant public authority.
For buyers: For Governmental buyers and B2B buyers after the mandate is in effect, a legal invoice is an e-invoice received in a structured format (or by email for foreign suppliers) and verified through the national platform or by email confirmation.
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Key Actions
Ensure compliance: Public sector suppliers must submit e-invoices through IS EFA. Foreign suppliers must use email.
Prepare to adopt: Begin adopting the B2B mandate requirements by connecting to IS EFA.
Archive properly: Archive invoices for ten years. If stored outside Slovakia, ensure tax authority has free electronic access.
Slovak e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | - |
| B2B | Mandatory | From 1 January 2027 |
Supplier requirement: Slovak suppliers must issue structured e-invoices through the IS EFA platform.
Buyer requirement: Slovak buyers must receive e-invoices via IS EFA.
Archiving requirement: Invoices must be stored for ten years. Electronic storage is allowed if access, integrity, and readability are ensured.
