04.06.23
B2G e-invoicing delay
Our recent post indicated that B2G e-invoicing was due to commence in Slovakia in April 2023. However, the implementation of B2G e-invoicing has now been delayed in Slovakia. A Decree mandating B2G e-invoicing in Slovakia is expected in 2023.
The B2G e-invoicing delay would also suggest a further delay for mandatory B2B e-invoicing in Slovakia, potentially pushing this as far back as 2025, although no concrete timelines have been disclosed in this regard. We also expect the VAT in the Digital Age (ViDA) proposal to heavily influence Slovakia’s e-invoicing B2B model.
Currently, the e-invoicing system can only be tested with the Ministry of Finance and the Data Centre of the Ministry of Finance. During this phase, malfunctioning elements will be identified and, once resolved, the decree will be published. We expect the B2G public sector e-invoicing implementation to be followed by B2B e-invoicing in Slovakia, and Tungsten will closely monitor e-invoicing developments in the country.
Browse Slovakia updates
Proposed VAT registration threshold increase
- Country updates
Revised timeline for B2G e-invoicing
- Mandate information
B2G e-invoicing inception
- Mandate information
Slovakia – reduced VAT rate for tourism
- VAT/G(S)ST rate information
B2G e-invoicing delay
- Mandate information
New VAT law
- Country updates
Minor delay to Test EFA operation
- Country updates
Reduced VAT rates for restaurant and catering services
- VAT/G(S)ST rate information
Revised timeline for e-invoicing implementation
- Mandate information
B2G e-invoicing mandate delay
- Mandate information
E-invoicing public test operation
- Mandate information
Draft bill to implement EU VAT legislation
- Country updates
E-invoicing implementation plans delayed
- Mandate information
Mandatory ‘real-time’ e-invoicing expected in 2024
- Mandate information
Proposal for real-time reporting of invoice data from 2023
- Mandate information
Public consultation e-Invoicing B2B
- Mandate information
Slovakia starts a consultation process for e-invoicing
- Country updates
Slovakia announces an e-invoicing/real-time reporting system
- Mandate information