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Slovakia IS EFA e-invoice proposal 2023

Pre-clearance electronic invoice model – Continuous Transaction Controls CTR

Slovakia has become the latest European e-invoice candidate with the launching of a public consultation and plans to extend the existing requirement for B2G e-invoicing – informačný systém elektronickej fakturácie IS EFA.

Currently, only B2G transactions in excess of €5,000 are mandated to use e-invoicing via the new government IS EFA interface. The Slovakian authorities have set themselves a new target for 1 January 2023 for mandatory B2B and B2C domestic transaction on IS EFA. This are voluntary today.

Domestic B2B and B2C after B2G completed

Slovakia is planning the full implementation its Electronic Invoicing Information System, IS EFA, in several stages, and completed B2G in October 2021. A draft law was issued to extend this to B2B at the start of 2023. This would be same time as Poland and France (July 2024). B2G e-invoicing should be underway before the end of 2021.

The EU e-invoice and live transaction reporting proposals are now being considered by the Commission

The new Slovak Ministry of Finance plan aims to extend the current regime to B2B and B2C domestic invoices.  Invoices with non-residents would have to be separately reporting. It is considering a pre-clearance system, requiring taxpayers to first live report invoices to the tax authorities for verification and approval. The draft e-invoice could be created via approved accounting software or upload of data into a free online government portal. This is the model first adopted in Italy, and in much of South America.

Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.

EU considers Continuous Transaction Controls (CTC) 2024

EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) and Continuous Transaction Controls (CTC) by EU states. This grew from the 2020 Tax Package proposals for a fairer and more efficient EU tax regime.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia 2025 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Mar 2026 E-invoicing and e-reporting for B2B and B2C
Germany Jan 2026 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Jul 2024 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2025? Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers


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