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.