12.22.22

Revised timeline for e-invoicing implementation 

E-invoicing momentum has been accelerating in Slovakia, despite several postponements to the start of the proposed e-invoicing mandate. Originally, the Electronic Invoicing Information System (IS) EFA test operation was scheduled for the beginning of September this year. This date has now been postponed to December 2022.  

The revised timeline for the staged implementation of the e-invoicing process is now in line with the following:  

• December 2022: the IS EFA test operation will begin. The pilot programme of e-invoicing should be available for all those who issue invoices to the Ministry of Finance of the Slovak Republic or to its organisation DataCentum. 
• April 2023: the first phase of the mandatory e-invoicing system will be launched and will be available for B2G transactions. The pilot programme of e-invoicing will extend its scope and should be available for all those who invoice the other budgetary organisations of the Ministry of Finance of the Slovak Republic. This will include the Financial Administration of the Slovak Republic. 
• January 2025: E-invoicing obligations at both B2B and B2C level are expected to commence, further to several postponements.  

The dates have not been fully finalised and are therefore potentially subject to change. Slovakia is a compliant territory for Tungsten and we are closely following e-invoicing developments in the country.