eInvoicing Country Factsheets for each Member State & other countries
- Slovakia has implemented Act No. 2015/2019 on Guaranteed Electronic Invoicing and the Central Economic System, which requires public administrations and their suppliers to use eInvoicing for invoices above EUR 5,000.
- Private sector use is voluntary. A new draft law on mandatory real-time invoice reporting for all transactions, including B2B, is being proposed.
- The Ministry of Finance is developing a centralised eInvoicing solution, with a public procurement process planned for July 2022.
- The implementation will occur in three stages, with full transposition of the Directive 2014/55/EU ensured after Stage II.
- No electronic signature is required, and the archiving period is 10 years.
- The centralised eInvoicing platform will allow for implementation of the European Standard on eInvoicing (EN).
Source ec.europa.eu
