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In Slovakia, electronic invoicing (e-invoices) is an important part of the national tax system, which is increasingly being digitalized to reduce bureaucracy and prevent tax fraud. The legal basis for electronic invoicing in Slovakia is based on both national regulations and European directives.
Here are the key legal foundations and requirements for electronic invoicing in Slovakia:
- Slovak Value Added Tax Act (Zákon o dani z pridanej hodnoty – ZDPH)
The Slovak Value Added Tax Act (ZDPH) regulates the basic requirements for issuing invoices, including electronic invoices. Under this law, electronic invoices are as valid as paper invoices, provided they meet the legal requirements.
- Section 74 of the ZDPH regulates the form of invoices and explicitly allows electronic invoicing as long as the integrity and authenticity of the invoicing information are ensured.
- Section 78 of the ZDPH stipulates that all businesses conducting taxable transactions are required to issue invoices, which can be in either paper or electronic form.
- Act No. 222/2004 Coll. – Act on Electronic Administration
Act No. 222/2004 Coll. (the Act on Electronic Administration) is another important law in Slovakia, which governs digital communication between public authorities and citizens. It provides the legal framework for the use of electronic documents in the public sector, including electronic invoices.
- Electronic invoices for the public sector must comply with the specific requirements of this law to ensure they are legally valid in accordance with regulations on electronic communication and digital signatures.
- EU Directive 2014/55/EU on Electronic Invoicing in the Public Sector
Like all EU member states, Slovakia has implemented EU Directive 2014/55/EU, which concerns mandatory electronic invoicing in the public sector. This directive requires member states to introduce systems that allow businesses to send electronic invoices to public contracting authorities in a standardized format.
- In Slovakia, this means that businesses entering into contracts with public authorities must submit their invoices in either the ZUGFeRD or Peppol format. The Peppol system is the standard for electronic invoicing in the public sector.
- Since 2020, electronic invoicing has been mandatory for the B2G (Business-to-Government) sector. All invoices to government entities must be submitted through the central IS EFA (Informačný systém pre elektronickú fakturáciu) – Slovakia’s electronic invoicing system.
- IS EFA (Informačný systém pre elektronickú fakturáciu)
The IS EFA is the central platform of the Slovak tax authority, Finančná správa, for managing electronic invoices in the public sector. Since its introduction, it has served as the central reception point for electronic invoices sent to public authorities.
- Businesses working with public administration in Slovakia are required to submit their invoices via the IS EFA system.
- IS EFA enables the validation and archiving of electronic invoices, as well as their submission to the appropriate public authorities.
- The system ensures that invoices are created in the correct format (usually Peppol or ZUGFeRD) and that all legal requirements for authenticity and integrity are met.
- Archiving and Integrity of Electronic Invoices
As in most EU member states, Slovakia has strict regulations for archiving electronic invoices to ensure their integrity and accessibility over time.
- Section 74 of the ZDPH requires that electronic invoices be archived for at least 10 years.
- The archiving process must ensure that invoices cannot be altered and that they remain readable and accessible at any time, including during tax audits.
- Electronic Signatures and Security Requirements
To ensure the authenticity and integrity of electronic invoices, the use of electronic signatures is required, particularly when communicating with the public sector.
- Electronic invoices submitted through the IS EFA system must be signed with a qualified electronic signature. This ensures that the identity of the issuer can be verified and the integrity of the data is guaranteed.
- Electronic signatures must comply with the requirements of the EU eIDAS Regulation, which governs the certification of electronic signatures.
- Penalties for Non-Compliance
Businesses that violate the electronic invoicing regulations may face penalties. This applies especially to non-compliance with obligations regarding the submission of electronic invoices in the public sector or the archiving requirements.
- Businesses submitting incorrect or unsigned invoices may face fines and other sanctions.
- Failure to submit electronic invoices in the B2G sector can result in significant penalties.
- Future Developments and Extensions
Slovakia plans to expand electronic invoicing further and extend obligations to the B2B sector. In the coming years, private companies may also be required to use electronic invoicing to further improve the transparency and efficiency of the tax system.
Summary of Key Legal Foundations in Slovakia:
- Slovak VAT Act (ZDPH): Electronic invoices are tax-recognized if they meet the requirements for authenticity and integrity.
- Act No. 222/2004 Coll. (Act on Electronic Administration): Regulates digital communication between public authorities and citizens, including electronic invoicing in the public sector.
- EU Directive 2014/55/EU: Implementation of EU requirements for electronic invoicing in the public sector using the Peppol standard.
- IS EFA System: The central platform for submitting, validating, and archiving electronic invoices in the public sector.
- Archiving Requirements: Electronic invoices must be archived for at least 10 years.
- Electronic Signatures: To ensure the authenticity and integrity of invoices, especially when submitted to the public sector.
- Penalties for Non-Compliance: Fines for violating electronic invoicing requirements in the public sector.
Conclusion:
In Slovakia, electronic invoicing is particularly mandatory in the public sector, where companies working with the public administration must submit their invoices via the central IS EFA system. Compliance with regulations on archiving, signatures, and authenticity is crucial to avoid legal issues and penalties. Slovakia is expected to expand electronic invoicing requirements in the coming years, possibly also for the B2B sector.
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