Reason

Why mandatory e-invoicing?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

The aim is to get billing data into a structured form so that they can be automatically processed, checked and archived. For companies it means less manual transcription and more emphasis on correct data. Transparency and reporting are also important for the state VAT.

Data

Less manual transcription

Systems work with the same fields instead of an invoice image.

Control

Validation before dispatch

Errors should be caught before they cause a complaint.

Audit

Visibility

XML, hash, statuses and reports give a better lead.

VAT

Digitisation

Structured data support control and reporting processes.

Conclusion

Mandatory e-invoicing to change the invoice from the image to controllable data.

Sources

  • Law No. 222/2004 Z. z. o VAT, § 76a a § 85o
  • Financial Administration of the Slovak Republic e-invoice FAQ
  • EN 16931 a Peppol context

Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.