Slovakia – Implementation of electronic invoicing in Slovakia

Slovakia wants to implement a real-time invoice reporting system via a dedicated e-invoicing platform. This should apbe applicable to all taxable transactions in Slovakia.

Please note – companies that are not established in Slovakia but that have a Slovak VAT number will not be able to use the platform. They will have to send their invoices to a dedicated email address of the Slovak tax authorities. The administration will check the invoices and approve them with a digital stamp.

The provisional timetable for the implementation of electronic invoicing in Slovakia is as follows:

  • Stage 1 (August 2021 to December 2021) – Testing the new system
  • Stage 2 (from January 2022) – implementation of the electronic invoicing regime for government transactions (B2G)
  • Stage 3 (from January 2023) – the electronic invoicing regime is implemented for all companies registered in the country.
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