04.28.22
Mandatory ‘real-time’ e-invoicing expected in 2024
Many European countries are reviewing their plans for e-invoicing implementation and Slovakia is no exception. Despite e-invoicing expected to take hold in the country some way away yet- in 2024- the Ministry of Finance is setting out some clear timeframes to accomplish this.
Some key dates are summarised below:
- 2021: Ministry of Finance introduces a law regarding sending invoice structured data to the Financial Directorate; public consultation with stakeholders commences
- 2022: Law expected to finalise
- 2023: Law effective from this date
- 1 January 2024: obligation to use e-invoicing expected
The passing of the year between the ‘effective date’ and the obligation to use e-invoicing indicates that the Slovakian tax authorities acknowledge the difficulties that can be expected in the transition from paper to e-invoicing. This time should allow Slovakian taxpayers to familiarise themselves with the technical specifications, e-invoicing process and finer detail relating to e-invoicing.
Small businesses will get further assistance via a free online application ‘Virtual invoice’. This aims to reduce administrative burdens and offer a more simplified process to smaller businesses. This includes the ability to issue an invoice via a mobile phone and send this to the national e-invoice system.
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