Delay to introduction of e-invoicing system (real time invoicing)
07/03/23
In the current issue, we would like to inform you about the delay to introduction of e-invoicing system (real time invoicing).
Public sector e-invoicing (B2G)
According to the last available information, the implementation of the public sector e-invoicing system (B2G, G2G and G2B) and the sending of invoice data has been delayed. As the decree which will define the technical conditions of implementation and a detailed timetable for introduction in other sectors has not yet been published, public sector suppliers cannot begin implementation. It is expected that the decree will be published during 2023.
Currently, the e-invoicing system can only be used/tested with the Ministry of Finance and the Data Centre of the Ministry of the Finance. During this phase, deficiencies will be identified and after their elimination, the decree will be published. It is still planned that the e-invoicing system will first be implemented in the public sector (B2G, G2G and G2B), but with a delay as regards the original schedule.
B2B and B2C e-invoicing
Given the current political situation in Slovakia, it is unlikely the e-invoicing system in the B2B and B2C sector will come into force before 2025. The introduction of mandatory e-invoicing at the EU level may impact the process and proposed solution.
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