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E-invoicing obligations in the B2B and B2C areas are planned to come into effect from 1 January 2024

The Ministry of Finance has introduced a technical solution for e-invoicing, i.e. for sending data from invoices to the Financial Directorate. The e-invoicing system is covered by a European Union directive and the main aim is to unify electronic invoicing across all EU public sectors. This Directive has been transposed into the Slovak Act on electronic invoicing and stipulates the obligation of state and public sector to accept electronic invoices. The Ministry of Finance is currently preparing a decree, which will define and determine the technical conditions of implementation and the time schedule for implementation in other areas.

Source PwC

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