The e-invoicing process in Slovakia:
- Invoice creation: Invoices will be generated in a structured format using approved accounting software or a free online government portal.
- Submission: Taxpayers will upload invoices to the EFA IS system, where they may be pre-reviewed by tax authorities before acceptance.
- Validation: Tax authorities will verify the accuracy and compliance of invoices with applicable regulations prior to approval.
- Processing: Once approved, invoices will be processed in the EFA IS system, facilitating their use by both taxpayers and tax authorities.
Archiving: Invoices will be archived in the EFA IS system in compliance with legal requirements for financial document retention.
