Fiscal subject related
The first phase of the IS-EFA implementation started in January 2022, when e-invoicing became voluntary. However, from April 2023, the second phase of the system is implemented, making e-invoicing mandatory for all business-to-government (B2G) transactions. The tax administration is expected to announce the timelines for other types of transactions (B2B, B2C, and G2C sectors) soon.
This new system will simplify invoicing processes, as well as streamline formalities for businesses. It is expected to improve tax compliance and reduce the administrative burden for companies operating in Slovakia.
This change is part of the Slovakian government's broader efforts to promote digitalization and improve the country's economic performance. The mandatory use of e-invoicing is just one of the many initiatives being taken by the government to ensure that businesses can operate more efficiently and effectively.
Other news from Slovakia
Reporting obligation for VAT payers in Slovakia from 2025
Starting January 1, 2027, Slovakia will require all VAT payers to issue and receive invoices electronically and report invoice data to tax authorities in real time. Read more
Reminder: Adjust the cash registers in Slovakia before 2025.
The Financial Administration of Slovakia has reminded businesses to update e-kasa cash registers by January 1, 2025, to reflect new VAT rates, including a basic rate increase to 23% and new reduced rates of 5% and 19%. Read more
Important notification for taxpayers in Slovakia
Slovakian tax authorities warn that due to VAT rate changes effective January 1, 2025, the Over doklad and ePeňaženka apps may initially display incomplete VAT recapitulations. Read more
VAT changes in Slovakia from 2025—Guide no. 8
Slovakia will implement new VAT rates starting January 1, 2025, as detailed in Guide No. 8/DPH/2024/IM. The basic VAT rate will rise from 20% to 23%, while the 10% reduced rate will be replaced by 19%, with the 5% reduced rate applied more broadly. Read more
VAT rates in Slovakia: update for restaurant and catering services
The Slovak Financial Administration has released Guide No. 7/DPH/2024/IM, detailing the new VAT rates for restaurant and catering services, effective from January 1, 2025. This guide outlines the application of various VAT rates across different sectors in the gastronomic industry. VAT Rates: 5% reduced rate: applies to both prepared and unprepared food. 19% reduced rate: applies to beve... Read more
Control of the sales on the Christmas markets in Slovakia
Slovakia's Financial Administration has launched a "Christmas Markets" control initiative to monitor sales registration and cash register use, prioritizing compliance over penalties. Inspectors will conduct checks in high-traffic areas, focusing on repeated violations, which may result in fines or temporary sales bans. Citizens are encouraged to request receipts and report irregularities, supporti... Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more