E-Invoicing Country

Slovakia

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Live since January 2025

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Mandate Overview

The mandate

Slovakia operates the IS EFA platform for B2G e-invoicing under the Ministry of Finance, with mandatory receive capability for public-sector buyers in place since 2022 and full mandatory B2G emission rolling out from January 2025. The Financial Administration confirmed in 2024 that mandatory B2B e-invoicing is targeted for 2027, building on Peppol BIS 3.0 and the Slovak CIUS profile, with implementation aligned to the EU ViDA package.

Timeline

Key milestones

2019
Apr 1, 2019
  • B2G receive capability mandatory for public-sector buyers

2022
Apr 1, 2022
  • IS EFA platform launches under Ministry of Finance

2025
Jan 1, 2025
  • Full mandatory B2G e-invoicing emission for public-sector suppliers

2027
Jan 1, 2027
  • Mandatory B2B e-invoicing targeted under Financial Administration roadmap

Flowie Coverage

How Flowie supports Slovakia

Flowie operates as a Peppol-accredited Service Provider with IS EFA connectivity for B2G traffic. Slovak CIUS support and Financial Administration roadmap tracking are built into the platform.

FAQ

Common questions

Is B2B e-invoicing mandatory in Slovakia today?

Not yet. B2G is mandatory through IS EFA for public-sector suppliers since January 2025. Mandatory B2B e-invoicing is targeted for 2027 under the Financial Administration roadmap, with consultation ongoing in 2025-2026.

What format will the B2B mandate use?

Peppol BIS 3.0 and UBL 2.1 in the Slovak CIUS profile, aligned with EN 16931. The IS EFA platform is the likely clearance route, but final architecture will be confirmed in the 2026 implementation regulation.

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