In Slovakia, e-Invoice implementation period has been postponed

Type: Legislation

The draft law for implementing electronic invoices was published in 2021, and the first timeline began in January 2022, with full implementation beginning in January 2023 with B2B and B2C transactions. However, the entire timeline has been pushed back, and the new implementation plan can be found below: 

•  The test phase will begin in June 2022, with the prototype of the IS EFA, a government-developed platform, being run and checked. 
• For B2G, G2G, and G2B transactions, the first phase will begin in January 2023. 

The second phase, which will cover both B2B and B2C transactions, is expected to begin in 2023. 

Effective date: June 2022  

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