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Slovakia IS EFA e-invoice proposal 2024 – delay to B2G

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 implement requirement for B2G e-invoicing in April 2023 (a delay from Jan 2023) – informačný systém elektronickej fakturácie IS EFA.

Currently, only certain B2G transactions in excess of €5,000 will be mandated to use e-invoicing via the new government IS EFA interface. The Slovakian authorities have set themselves a new target for 2024 for mandatory B2B and B2C domestic transaction on IS EFA. These will become voluntary in 2023 for testing purposes.

Check our Slovak VAT guide.

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 or 2025

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 2025 Proposal for live transaction reporting
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium 2024-25 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany 2024 (?) New government e-invoice 'as soon as possible' to fight fraud
Greece Oct 2021 E-invoice and E-books
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
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
Poland Jan 2024 Polish mandated e-invoicing
Portugal Jul 2021 Certified invoicing software for non-residents
Jan 2023 ATCUD coded invoices for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing implementation
Slovakia 2024 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden 2024? 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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