🇸🇰 Slovakia - E-Invoicing Specifications

Status: 🟢 B2G Active | 🟡 B2B Planned | 🟡 ViDA 2030 Authority: Financial Administration (Finančná správa) Platform: POS (E-Invoice System) / e Faktúra

1. Context & Overview

Slovakia has mandatory B2G e-invoicing. B2B e-invoicing is currently voluntary with no clearance model, but the country is preparing for ViDA 2030 requirements.

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. XML / UBL| POS[POS System / e Faktúra]
    
    subgraph "B2G Flow"
    POS -->|"2. Validation"| PE[Public Entity]
    POS -->|"3. Archive"| GovArch[Government Archive]
    end
    
    subgraph "B2B Flow [Future]"
    S -->|1a. Direct/ Peppol| B2B_Rec[Business Client]
    B2B_Rec -->|2a. Future: CTC| FA[Financial Administration]
    end
    
    PE -->|"4. Payment Processing"| Treasury[Slovak Treasury]
    GovArch -.->|Audit Access| FA

🧱 Key Components

1. POS (Pokladničný operačný systém): E-Invoice System
2. e Faktúra: Web portal for invoice submission
3. Peppol Network: Cross-border interoperability

3. Data Standards & Formats

A. Accepted Formats

• XML format (national schema)
• UBL 2.1 syntax
• EN 16931 compliance
• Peppol BIS Billing 3.0

B. Critical Data Fields

• IČO: Slovak business registration number
• IČ DPH: Slovak VAT ID
• Invoice Reference: Unique identifier

4. Business Model

• B2G Clearance: Invoice validation through POS
• B2B Post-Audit: Voluntary, no current clearance model
• Future ViDA: Real-time reporting planned for 2030

5. Implementation Checklist

• POS Registration: Register for e-Invoice System access
• XML Format: Implement national XML schema
• Peppol Access: Set up cross-border connectivity
• ViDA Preparation: Plan for 2030 B2B mandate
• Archive Configuration: Set up required storage

6. Resources

• Financial Administration: Financnasprava.sk
• e Faktúra Portal: Einvoice.gov.sk
• EU ViDA: ec.europa.eu/vida