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
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
eKasa Reports temporarily lack VAT breakdown in Slovakia.
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The Slovak tax administration has announced that eKasa reports currently lack a VAT breakdown due to ongoing VAT rate adjustments, with a fix expected by April 2025. The tax administration of Slovakia warns the taxpayer about some problems with its services. More precisely, they published notice regarding reports in the eKasa zone do not contain a VAT breakdown. Due to the implementation... 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
New document was uploaded: S4F backoffice installer
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
Slovak Parliament is considering VAT amendments
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The Slovak parliament is reviewing four draft bills that propose amendments to the VAT Act, potentially taking effect on July 1, 2025. Key changes include expanding the 5% reduced VAT rate to gluten-free flours and menstrual hygiene products, unifying the VAT registration threshold at €75,000, and lowering the standard VAT rate from 23% back to 20%. The Slovak parliament is currently deliberating... Read more
Digitization for VAT in Slovakia
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Slovakia is advancing its VAT digitization efforts by introducing mandatory e-invoicing for VAT payers starting in January 2027, aligning with EU directives for digital tax reporting. Real-time reporting for domestic transactions will follow, leading up to mandatory real-time reporting of cross-border transactions by July 2030 under the VAT in the Digital Age (ViDA) package. The Slovak government... Read more
Slovakian financial administration warns of another fraudulent email
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The Financial Administration of Slovakia warns the public today 20.01.2025., about fraudsters attempting to deceive citizens with false information regarding a tax refund for 2024 A new fraudulent email claims recipients are entitled to a tax refund after reviewing their "tax data for 2024." The email suggests the refund will be processed automatically but offers an option to edit payment details... Read more