Modèle de facturation électronique :
  • Post Audit
Format de fichier obligatoire :
  • N/A
Obligations B2G :
  • IS EFA
Exigences en matière d’archivage 
  • Période de 10 ans
Signature électronique :
  • Pas obligatoire

Récapitulatif

La gestion du panorama mondial de la conformité fiscale est complexe et gourmande en ressources. En matière de facturation électronique, chaque pays dispose d’un ensemble d’exigences spécifique et en constante évolution.

La non-conformité, intentionnelle ou non, peut entraîner des pénalités financières considérables, une perturbation des activités et un impact sur la réputation.

Mises à jour

08.19.22

  • Informations sur le mandat fiscal
E-invoicing public test operation We recently communicated that the e-invoicing mandate was delayed in Slovakia. However, that has not prevented the Slovakian Tax Authorities from establishing a framework to ensure the proposed upcoming e-invoicing roll-out is smooth, efficient and automated, resulting in a more user-friendly and less cumbersome tax solution for taxpayers. To this effect, the Slovakian authorities have initiated a public testing phase for the proposed e-invoicing solution. Entities and individuals subject to the testing phase will work with an online application or integration through OpenAPI set up by the tax authority. It is hoped that the public interaction with the e-invoicing model and its systems will provide valuable insights and underline any necessary required enhancements before the roll-out of the mandate. It also serves to underscore the growing tendency across Europe to involve the general public as an integral part of e-invoicing development process.

07.07.22

  • Mises à jour des pays
Draft bill to implement EU VAT legislation Slovakia is involved in a draft consultation for the implementation of EU legislation on the VAT Act, with reference to Draft Bill No. 309/2022. This is due to come into effect on 1st January 2023. This as a recurring trend across Europe, where countries adopt EU legislation into their own Directives. This adoption offers advantages- offering greater standardisation and consistency with the EU VAT principles and regulations and aligning policies with other EU countries which have enacted similar legislation into their own domestic laws. The public consultation covers the following:
  • Change the VAT registration threshold to EUR 49,790.
  • Regulate processes for VAT registration exemptions and cancellations
  • Exempt VAT for EU-purchased or imported goods and services if made accessible free of charge
  • Revise the VAT deduction requirement regulations for non-payment of VAT
  • VAT requirements for refund
  • Payment service providers’ recordkeeping duties for cross-border payments.
Feedback for the consultation is requested by 20 June 2022.

05.27.22

  • Informations sur le mandat fiscal
E-invoicing implementation plans delayed Slovakia has now delayed plans to implement e-invoicing in the country. The new revised timeframes are as follows:
  • June 2022: a test phase
  • January 2023: first phase for B2G, G2G and G2B transactions
The second phase is also expected to start in 2023 and will be extended to also include B2B and B2C transactions.

04.28.22

  • Informations sur le mandat fiscal
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.

01.04.22

  • Informations sur le mandat fiscal
Proposal for real-time reporting of invoice data from 2023

Real-time reporting of invoice data is gaining momentum in Slovakia. As with many countries, the underlying push for this appears to be related to the need to reduce tax fraud and improve the efficiency of tax collection, and to overhaul the current SAF-T system, which can incur time delays. With the proposed system, data would be required to be reported in real-time before the invoice is sent to the customer.

A draft Act is due to be submitted for feedback shortly relating to invoicing and reporting data. The new law would include an obligation to report structured invoice data to the Financial Administration (FA) on a real-time basis, drawing some parallels with countries such as Hungary adopting a similar approach. The proposed date for implementation is 2023.

Slovakia aims to capture most taxpayers within the proposed changes with only minor exceptions, irrespective of their VAT registration status.

Company accounting software or a free online application would assist in the reporting procedure. As a brief overview, the FA would verify this data and send a QR code to the supplier, which should be added to the invoice.

But it is not only suppliers who are affected. Customers would also be affected. Customers would need to send data from received invoices before VAT deduction. Any breaches of the law could be significant, resulting in fines up €10,000.

03.31.21

  • Mises à jour des pays
Slovakia starts a consultation process for e-invoicing

The Ministry of Finance in Slovakia will soon start a consultation process regarding e-invoicing. As a result of this, the government aims to:

• Simplify the current VAT declaration system;
• Reduce fraud;
• Reduce the administrative burden for businesses.

Public law entities and solution providers in the IT sectors will be contacted during the consultations to draw up a draft legislative text with their input.

03.31.21

  • Informations sur le mandat fiscal
Public consultation e-Invoicing B2B

Slovakia’s e-invoicing initiative is currently in the process of consultations by the authorities of the Slovak Financial Directorate. Based on the authorities’ preliminary statements about e-invoicing, Slovakia is planning to introduce real-time invoice reporting (RTIR) which should be mandatory for all transactions over time. The aim of this initiative is to reduce administrative burdens on the side of tax subjects (e.g. to reduce obligatory VAT reporting) and to obtain real-time invoicing data on the side of tax authorities and use it for tax control purposes.
Mandatory e-invoicing will be introduced gradually. The first phase will (probably during 2021) cover G2G and B2G transactions. In a later stage, (the expectation is in 2022) for B2B and B2C transactions will come under the legislation.
As we have seen in other countries, applying mandatory e-invoicing into practice requires a significant amount of new regulation and legislation.

02.23.21

  • Informations sur le mandat fiscal
La Slovaquie annonce un système de facturation électronique/rapport en temps réel

Dans un communiqué de presse récent, les autorités fiscales slovaques ont présenté un nouveau projet de loi sur l'envoi de données à l'Administration financière. Veuillez suivre le lien ici pour obtenir le texte intégral.

L'intention de la loi préliminaire est d'obliger toutes les entités commerciales à émettre une facture pour chaque transaction commerciale dans une période donnée. La validation préalable des factures est également prévue : l'obligation d'envoyer des données spécifiques à l'administration financière avant que la version finale de la facture ne soit préparée et envoyée à l'acheteur. Les contribuables peuvent s'acquitter de leurs obligations de déclaration de factures de différentes manières : à l'aide d'un prestataire de services de facturation électronique, directement depuis leur logiciel de comptabilité/ERP à l'aide d'une méthode de communication certifiée, ou via un portail gouvernemental gratuit. L'acheteur sera également soumis à des obligations de déclaration.

Actuellement, il n'existe pas plus d'informations ou données techniques disponibles. Nous continuerons à suivre les avancées de la Slovaquie et à en rendre compte dans nos prochaines actualités sur la facturation électronique.

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