E-invoicing in Slovakia

Slovakia operates mandatory e-invoicing for public sector transactions.

Suppliers issuing invoices to Slovak public authorities must comply with national e-invoicing requirements, which are aligned with the EU e-invoicing Directive (2014/55/EU).

• E-invoices submitted to public sector entities must comply with the European standard (EN 16931).

• E-invoices are typically exchanged through the Slovak e-invoicing infrastructure or the Peppol network.

• Public sector entities are required to receive and process structured e-invoices.

Paper invoices are generally not accepted for public procurement transactions covered by the directive.

Slovakia does not currently operate a mandatory real-time invoice clearance system, although the government is preparing to introduce mandatory B2B e-invoicing and digital reporting as part of the EU VAT in the Digital Age (ViDA) initiative. The implementation timeline and technical specifications have not yet been finalised.

• B2B invoices must comply with Slovak VAT invoicing rules and the EU VAT Directive.

• Invoices may be issued in paper or electronic format, provided authenticity of origin, integrity of content, and readability are ensured.

• E-invoicing is widely used in practice, particularly among larger businesses and public sector suppliers.

There is currently no mandatory real-time transmission of invoice data to the Financial Administration of the Slovak Republic at the time of issuance.

Invoices issued to private individuals are subject to standard Slovak VAT invoicing requirements.

• Simplified invoices may be issued for qualifying lower-value transactions.

• There is no real-time reporting obligation for B2C invoices.

• Retail transactions are generally documented using cash registers or eKasa fiscal devices which connect all transactions to the online tax administration.

Relevant invoice and sales data must be retained in accounting records for tax compliance purposes.

Slovakia does not currently operate a traditional continuous transaction control (CTC) clearance model.
 

• Invoice data is not submitted automatically to the Financial Administration at the time of issuance.

• VAT compliance is monitored through periodic VAT returns, EC Sales Lists, Intrastat declarations, and tax audits.

• Businesses must maintain accounting records and provide them electronically upon request.