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Slovak Republic 2024 eInvoicing Country Sheet

  • The Ministry of Finance of the Slovak Republic implemented Act No. 215/2019 to guarantee electronic invoicing and the central economic system, transposing Directive 2014/55/EU.
  • Non-central entities had an extra year for compliance until April 18, 2020.
  • Electronic invoicing is mandatory for central, regional, and local authorities, but not for B2B transactions.
  • There is no monitoring mechanism or specific standards in place yet.
  • The eInvoicing platform called Information System for Electronic Invoicing (IS EFA) is expected to be rolled out by the end of 2024.
  • The use of eInvoicing in Business-to-Business transactions is currently voluntary.
  • Additionally, a new draft law on real-time invoice reporting is being considered by the Ministry of Finance in Slovakia.

Source ec.europe.eu


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