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
Slovakia adopts Peppol network for decentralized e-invoicing system.

Slovakia’s Financial Administration will serve as the national Peppol Authority, introducing a decentralized e-invoicing system based on the Peppol network, with legislation expected by summer 2025. Mandatory B2B e-invoicing and real-time reporting to tax authorities will begin in January 2027. The system enables structured invoice exchange via certified providers without buyer pre-approval, ensur... Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
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Slovakia Prepares for Mandatory B2B Electronic Invoicing

Slovakia's Financial Administration is implementing mandatory B2B electronic invoicing through the decentralized Peppol network, aiming to fully digitize and standardize invoice processing and reduce manual intervention. This transition, utilizing a secure pan-European XML format, promises cost savings, improved security, and streamlined business procedures. The Financial Administration of Slovaki... Read more
VIDA regulation adopted—what does that mean for business?
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
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Application to assist financial management in recapitulating monthly reports with new VAT rates in eKasa in Slovakia

The Financial Administration of Slovakia has launched a new application to help entrepreneurs adjust their monthly VAT reports in the eKasa system following updated VAT rates. The tool, available for download on the Financial Administration portal, simplifies VAT recalculations and report modifications for businesses. The Financial Administration of Slovakia has introduced a new application design... Read more
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