The E-invoice system will gradually become mandatory for all state, public administration bodies, and entrepreneurs who provide them with goods or services in Slovakia. The implementation of the E-invoice system will take place in four phases, which will be progressively rolled out throughout 2023.
Currently, E-invoices are mandatory for invoices made between G2G (government-to-government) and B2G (business-to-government) transactions.
The expected schedule for the implementation of the E-invoice system in government and public administration institutions is as follows:
– Q1 2024: Ministry of Finance of the Slovak Republic and Datacentrum and its suppliers
– Q1 2024: Budget organizations of the Ministry of Finance of the Slovak Republic, including the Financial Administration of the Slovak Republic
– Q1 2024: Other government and public administration entities
The E-invoice system will also be integrated into transactions between entrepreneurs and government and public administration institutions. Starting from June 1st, 2022, all suppliers are permitted to generate electronic invoices for public authorities. Despite being eagerly anticipated, the B2G invoicing regime’s implementation has been delayed once again. The latest timeline aims to introduce the initial batch of e-invoicing obligations in Q1 2024. However, this schedule appears to be increasingly unlikely, and further delays are expected.
The Slovak government plans to introduce a new CTC (Continuous Transaction Controls) system for B2B and B2C transactions, which is expected to become mandatory in 2025.
The Slovakian government also published an API invoicing interface where companies are able to create, send, manage, and reconcile invoices, as well as track related payments end to end. In addition to that, the ministry of finance also created a manual invoice creation screen for taxpayers to use as an invoicing tool consisting of six forms to fill and create an electronically structured invoice.
