Slovakia's Mandatory B2B E-Invoicing: Key Updates and Implementation Roadmap for VAT Compliance

February 4, 2025

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The implementation of the e-invoicing system in Slovakia started in 2022 when mandatory B2G e-invocing was introduced. Last April, the Slovakian government announced its plan to introduce a mandatory B2B e-invoicing regime, aligning with the deadlines stated in the VAT in Digital Age (ViDA) package for e-invocing for cross-border transactions.

From the moment it announced the plan to introduce the B2B e-invocing regime, the Ministry of Finance prepared and released relevant documents open for public consultation and comments until January 31, 2025. Among other important information, those documents provided insight into the implementation roadmap.

Mandatory B2B E-invoicing Implementation Roadmap

From December 19, 2025, to January 31, 2025, all interested parties could submit their comments and suggestions on the draft law amending the VAT Law regarding implementing the mandatory B2B e-invocing.

According to the provided text of the Law, mandatory B2B e-invoicing will come into effect on January 1, 2027. From that moment, all taxable persons will have to issue and receive e-invoices following the European standard for electronic invoicing and report data on all domestic transactions.

Furthermore, starting January 1, 2030, taxable persons will have to report cross-border transactions through e-invoices, which aligns with the ViDA package.

Since the public consultation just closed, it is essential to see the results and whether additional changes will be made to the proposed draft Law. The Ministry of Finance is determined to digitalize the entire process, from the supplier's production to the customer's e-invoice processing and subsequent sending of data from the e-invoice to the Tax Authority. In other words, the aim is to fully automate this process with minimal human intervention.

Conclusion

The introduction of mandatory B2B e-invoicing is part of the government's strategy to effectively fight against tax fraud, reduce the VAT gap, and improve tax collection. Additionally, introducing B2B e-invoicing for domestic transactions should lead to an easier transition for taxable persons to prepare for e-invoicing of cross-border transactions.

Source: Public administration information system Slov-Lex, VATabout

When will Slovakia’s mandatory B2B e-invoicing system go into effect?

The mandatory B2B e-invoicing system in Slovakia is set to begin on January 1, 2027, with all taxable persons required to issue and receive e-invoices according to the European standard.

What is the purpose of Slovakia's mandatory B2B e-invoicing?

The goal of introducing mandatory B2B e-invoicing is to fight tax fraud, reduce the VAT gap, and improve tax collection by digitizing invoicing and reporting processes.

How does Slovakia's B2B e-invoicing impact VAT compliance?

B2B e-invoicing will streamline VAT reporting, making it easier for taxable persons to comply with VAT obligations, especially when preparing for cross-border e-invoicing starting January 1, 2030.

What are the deadlines for submitting comments on Slovakia’s B2B e-invoicing draft law?

Interested parties could submit comments on the draft law until January 31, 2025, as part of the public consultation process.

Will cross-border transactions also require e-invoicing in Slovakia?

Yes, starting January 1, 2030, Slovakia will require taxable persons to report cross-border transactions via e-invoices, aligning with the EU’s ViDA package.

What is the expected impact of Slovakia’s B2B e-invoicing system on businesses?

The introduction of B2B e-invoicing will automate the invoicing and reporting processes, reducing human intervention and ensuring smoother VAT compliance for businesses in Slovakia.

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