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Slovakia launches new e-invoicing system – “Informačný Systém Elektronickej Fakturácie (IS EFA)

  • Dec 22, 2021 | Alex Baulf

Slovakia launches new e-invoicing system

The Slovak Republic’s Ministry of Finance is implementing a central national electronic invoicing system to allow businesses to send e-invoices in a structured data format to the tax authority. This is primarily to meet the new European Union (EU) obligation to introduce electronic invoicing for B2G supplies but will also be scaled for B2B use in the future. The IS EFA and the invoice data sent to the tax authority is seen as an essential part of the measures to fight tax fraud, streamline tax collection and reduce the tax gap. It has just been reported that in 2019, the VAT Gap in Slovakia was EUR 1.31 billion (16.1%). 

Phased approach

This will be rolled out in a phased approach, with a pilot / testing phase of a prototype of the IS EFA and OpenAPI service, a go-live date of January 2022 for B2G and full B2B/B2C from January 2023. During the testing phase businesses will be able to test the connection and operation and share any questions, observations or suggestions for improvement with the authority. 

Phase 1 – August 2021 – December 2021
Pilot - public test of the IS EFA prototype and OpenAPI service  

Phase 2 – January 2022
Electronic invoicing go-live for B2G, G2G and G2B 

Phase 3 -January 2023
Planned electronic invoicing go-live for B2B, B2C and G2C.  

How to connect to IS EFA

Slovakian businesses will be able to connect to the IS EFA either via their own commercial certified ERP and accounting systems or through an OpenAPI webservice that has been developed. However, non-resident businesses will need to instead send and receive invoice to and from the Slovakian public administrations via a dedicated email address. The Slovakian Government will ignore the title and body of emails and only read the attachment which will either be verified and added to the system manually or they will be rejected, with the foreign business receiving a confirmation or rejection email 

Slovakia joins a growing list of countries which have introduced e-invoicing, or will do in the near future, including Italy, Hungary, Poland, Vietnam and Saudi Arabia. As a result, businesses trading across territories are starting to think strategically rather than tactically and seeking to implement an e-invoicing solution that is scalable across countries and regions rather than purchase multiple individual local solutions as and when new mandates appear. 

Find out more about Avalara’s e-invoicing solution

Avalara e-invoicing solution

A solution that complies with global e-invoicing rules

Futureproof your business and stay compliant with local regulations in over 60 countries.

Avalara e-invoicing solution

A solution that complies with global e-invoicing rules

Futureproof your business and stay compliant with local regulations in over 60 countries.


Need help with your Slovakian VAT compliance?



Researching Slovakian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 


Alex Baulf as Senior Director, Global Indirect Tax, Avalara
Senior Director, Global Indirect Tax
Alex Baulf
Alex Baulf as Senior Director, Global Indirect Tax, Avalara
Senior Director, Global Indirect Tax Alex Baulf
Alex leads on global indirect tax at Avalara, leading on engagement with policy and business leaders to develop a tax and compliance environment that will streamline and accelerate commerce for the overall growth of the economy. With over 16 years experience in global VAT and GST and international indirect tax consultancy, Alex has specialised in analysing changing VAT requirements and advising on impact assessment and change management across processes, data and technology.
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