Fiscal subject related
Current Developments and Future Plans:
- National eFaktúra System: The implementation of Slovakia's national e-Invoicing system is ongoing. Specific guidelines and timelines are expected to be refined under the ViDA legislative framework, pending approval by EU Member States.
- Enhanced Financial Administration Services: Slovakia plans to improve its electronic financial services by integrating QR codes on taxpayer invoices and introducing pre-filled tax return forms. These measures aim to reduce errors and optimise tax payments.
- Implementation Timeline: While a precise timeline for the full implementation of the eFaktúra system has not been specified, enhancements such as QR codes are expected to be rolled out by late May and June 2024.
Other news from Slovakia
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
Important notice for Slovakia regarding FS Portal—electronic forms
The Slovak Ministry of Finance has issued guidance for submitting electronic forms via the FS portal to avoid processing errors. Users are advised to clear their browser cache, especially in Chrome and Edge, to ensure accurate form submission and access to the latest version. Read more