All state and public administration bodies, as well as businesses in Slovakia, will be required to use e-invoicing. The Slovakian Tax Authority will implement this obligation gradually over four phases. IS-EFA introduces all of these processes (Slovakian Electronic Invoice Information System). In the first phase, e-Invoicing will be required for all B2G transactions beginning in April 2023. The timeline for other types of transactions (e.g., B2B, B2C, and G2C sectors) has not yet been announced, but the tax administration is expected to publish the dates soon.
Source TPA
