Regulatory updates - Slovakia

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Slovakia.
September 21 2023

Expected timeline for B2G CTC roll-out delayed further

The timeline of Slovakia's B2G e-invoicing CTC project has changed numerous times. The latest update indicate a postponement to Q1 2024.

August 10 2023

Slovak Ministry of Finance aims to amend VAT Law

A draft amendment presented by the Slovak Ministry of Finance proposes significant changes to the Slovak Value-Added Tax Law.

June 15 2023

Slovakia announces new expected dates for their B2G CTC roll-out

The project's timeline has changed once again. Now it is expected to be implemented in four phases during 2023. 

October 18 2022

Slovakia publishes dates for testing IS EFA platform

Starting April 2023, the Ministry of Finance in Slovakia plans to test the e-invoicing platform for a selected group of governmental entities.

May 27 2022

New indicative dates for the CTC roll-out in Slovakia

A draft law about implementing a CTC model in Slovakia was published in 2021. The first timeline was supposed to start in January 2022, and a countrywide implementation was planned to be completed with B2B and B2C segments in January 2023.

October 12 2021

Slovakia to introduce a new e-invoicing system in 2022

The Slovak Ministry of Finance (Ministerstva financií) has launched a new information system for electronic invoicing and sending invoice data to the Tax administration. The whole public can be involved in this proposal to improve the new e-invoicing system before it goes live.

March 26 2021

Indicative dates for the CTC roll-out in Slovakia

A gradual roll-out for the new CTC initiative by the Ministry of Finance in Slovakia is anticipated. The law is expected to be valid at the beginning of 2022 and, by the latest January 2023, the start of live operations can be foreseen.

February 5 2021

Slovakia announced an upcoming real-time invoice reporting

The Ministry of Finance in Slovakia has revealed a new draft law on sending data to the Financial Administration. This draft is intended to combat tax fraud and evasion in the country in a more effective way.

Country Specifications

E-Invoicing/CTC Model:

Post-audit

Mandatory Infrastructure:

– B2G: IS EFA

– B2B: N/A

Mandatory Format:

N/A

Mandatory for Issuing:

No explicit requirements

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent required

eSignature:

Not Required

Archiving Period:

– Movable property: 10 years

– Immovable property: 20 years

Archiving Abroad:

Allowed 

Regulatory overview

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