Slovak Republic (2025 eInvoicing Country Sheet)

• The Slovak Republic’s Act No. 215/2019 mandates guaranteed electronic invoicing for public administrations, transposing Directive 2014/55/EU, yet the full implementation of e-Invoicing is still pending, with the Information System for Electronic Invoicing (IS EFA) expected to launch by the end of 2024.
• Currently, while public authorities are required to accept e-Invoices compliant with European standards, business-to-business (B2B) e-Invoicing remains voluntary, and no specific monitoring mechanisms or Core Invoicing Usage Specifications (CIUS) have been established at the national level.
• Future plans include a draft law for real-time invoice reporting for all commercial transactions, although this proposal is currently stalled, and the government is developing a free software application called Virtual Invoice to facilitate the transition to real-time reporting.

Source ec.europa.eu

See also

• Ministry of Finance Proposes Mandatory Electronic Invoicing Bill

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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