Quick facts on Slovakia E-Invoicing and VAT reporting
- Just like in any other EU Member State, e-invoicing is permitted in Slovakia, subject to the buyer accepting the exchange of electronic invoices.
- While Slovakia today is considered a post audit jurisdiction, a CTC reform is currently underway.
- The implementation of the mandatory B2G and G2G schedule for the involvement of government and public administration institutions as well as for their suppliers, is expected to happen progressively throughout 2023 and 2024.
- E-invoices can be stored in another Member State without notification, provided they are available in Slovakia should they be requested by the tax authority.
- Filed either monthly or quarterly and must be submitted through a downloadable form issued by the Slovakian tax authority.
- Additionally, Slovakia requires the submission of the Slovak Control Statement.
- Data submitted to the tax authority must be in XML format.