Slovakia — eFaktúra: CSDR portal + IS EFA (2025-2027)

Slovakia has rolled out its national eFaktúra portal (Information System Electronic Invoicing, IS EFA) run by the Finančná správa Slovenskej republiky (FS), with B2G entering force on 1 April 2023 in tranches. A universal B2B obligation is announced for 2027 aligned with the ViDA proposal and the transposition of EU Directive 2014/55.

Regulatory timeline

• 26 June 2019 — Act 215/2019 Z. z. on guaranteed electronic invoicing (zaručená elektronická fakturácia). Transposition of EU Directive 2014/55 and creation of the Slovak legal framework for B2G.
• 2020-2022 — IS EFA pilot. Development and tests by the Datacentrum (Ministerstvo financií SR) with a first group of central bodies.
• 1 April 2023 — Phase 1 mandatory B2G. Central Slovak administration, transmission via IS EFA and PEPPOL access points.
• 1 January 2024 — Phase 2 B2G. Extension to municipal bodies and public establishments (samosprávy).
• 2024-2025 — B2B consultation. The Ministerstvo financií SR opens a public consultation on mandatory B2B extension; proposed alignment with the ViDA Directive (Council Decision 2025).
• 2027 — Announced B2B obligation. Target consistent with ViDA enforcement for intra-EU operations (Digital Reporting Requirements — DRR).

Deep dives — 10 dedicated pages

Ten dedicated pages drill into every dimension of the Slovak e-invoicing ecosystem — the regulatory framework (no B2B mandate, 2023 B2G eFaktúra on slovensko.sk, KV DPH post-fact since 2014, ViDA 2028-2030 alignment), the technical specs (PEPPOL DXC/POSAM, IČO/DIČ/IČ DPH identifiers, Štátna pokladnica payments, post-2025 DPH regimes), and the real-world B2B usage (retail EDIFACT, industrial EDI for VW/Kia/Stellantis/JLR).

Regulatory framework

• 2024-2026 e-invoicing law — CTC pilot, no B2B mandate · No mandatory B2B mandate. Voluntary FRSR CTC pilot 2025-2026, ViDA alignment targeted 2028-2030. KV DPH (2014) remains the structured post-fact reporting pillar.
• B2G eFaktúra mandate — slovensko.sk since 2023 · eFaktúra service on slovensko.sk (ÚPVS) operated by NASES, mandatory since 2023 for public-sector suppliers. EN 16931 + UBL 2.1, PEPPOL BIS 3.0 profile.
• Kontrolný výkaz DPH — post-fact reporting since 2014 · Slovak VAT control statement operated by FRSR. XML, sections A/B/C/D, invoice-by-invoice detail, automatic seller ↔ buyer cross-checking. VAT gap halved since 2013.
• ViDA alignment — 2028-2030 roadmap · Compliance-minded Slovak position: no pioneer move, ViDA alignment targeted 2028-2030. Expected light CTC + DRR model, reusing existing PEPPOL infrastructure (DXC, POSAM).

Technical specs

• PEPPOL Slovakia — DXC Authority + POSAM Access Points · PEPPOL Authority hosted by DXC Technology Slovakia (Bratislava) since 2018. DXC + POSAM Access Points. ICD 0143 (SK/CZ shared IČO), AS4 transport, SML/SMP routing.
• IČO / DIČ / IČ DPH — the three Slovak identifiers · IČO (8 digits, ŠÚ SR / RPO), DIČ (10 digits, FRSR), IČ DPH (SK + DIČ, VIES). Czechoslovak legacy on IČO (ICD 0143 shared SK/CZ). Modulo-11 checksum.
• Štátna pokladnica — State Treasury + ManEx + pain.001 · Single payment operator of the Slovak State since 2003. ManEx system, eFaktúra integration, pain.001 SEPA format via NBS (BIC SUBASKBX), ~40,000 connected public bodies.
• DPH regimes — 23 / 19 / 5 / 0% since 1 January 2025 · Standard DPH hike 20 → 23% on 1 January 2025 (Act 278/2024), reduced 19% (energy, hospitality), super-reduced 5% (social housing, basics), zero 0%. EUR 49,790 threshold.

Real-world B2B usage

• Retail EDIFACT — Tesco, Kaufland, Lidl, Billa, COOP Jednota, Terno · Fragmented multi-actor landscape (~80M EANCOM messages/year). GS1 Slovakia + Schwarz (Kaufland/Lidl) + REWE (Billa) subsets. VANs Comarch, EDITEL, Seyfor, DXC.
• Industrial EDI — VW Bratislava, Kia Žilina, Stellantis Trnava, JLR Nitra · World's highest auto density per capita: ~1.1M vehicles/year. OFTP2 over ENX, VDA 4905/4915 messages, GALIA/Odette, EDIFACT D.97A. ~350 Tier 1s, JIT/JIS dominant.

Technical schema

The reference format is UBL 2.1 aligned with PEPPOL BIS Billing 3.0, or UN/CEFACT CII 16B. Both profiles must respect the EN 16931 core and the Slovak CIUS published by the Ministerstvo financií SR (Variabilný symbol, Konštantný symbol, Špecifický symbol fields for SK bank payments).

• IČO: 8-digit company identifier (Identifikačné číslo organizácie).
• IČ DPH: VAT number SK + 10 digits.
• PEPPOL schemeID: 0212 for SK:IČO, 9914 for SK:VAT.
• Slovak VAT codes: 23% standard, 19% intermediate (since 2025), 5% pharmaceuticals / books.

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>SK-2026-0142</cbc:ID>
  <cbc:IssueDate>2026-05-19</cbc:IssueDate>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PartyIdentification>
        <cbc:ID schemeID="0212">12345678</cbc:ID>
      </cac:PartyIdentification>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Ediverse Demo Slovensko s.r.o.</cbc:RegistrationName>
        <cbc:CompanyID>12345678</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>SK2020123456</cbc:CompanyID>
        <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
      </cac:PartyTaxScheme>
    </cac:Party>
  </cac:AccountingSupplierParty>
</Invoice>

Submission flow

The Slovak model is a 4-corner PEPPOL with fiscal hub. The seller deposits into IS EFA (corner 2) directly or via its PEPPOL Service Provider, the system routes to the recipient (corner 3), while metadata is retained by the Ministerstvo financií SR for ex-post audit.

┌──────────────┐    ┌───────────┐    ┌──────────────┐    ┌───────────┐    ┌──────────────┐
│ Seller SK    │───>│ AP-S SK   │───>│ IS EFA (FS)  │───>│ AP-R SK   │───>│ Buyer SK     │
│ (ERP, UBL)   │    │ PEPPOL    │    │ + journal    │    │ PEPPOL    │    │ (ERP)        │
└──────────────┘    └───────────┘    └──────────────┘    └───────────┘    └──────────────┘

For B2G, IS EFA acts as the national access point (AP) with a hub role; for B2B (target 2027) the PEPPOL network model remains, with parallel Ministerstvo financií SR e-reporting (a "five-corner" model inspired by France).

Validation

• IS EFA portal: efaktura.financnasprava.sk.
• Technical documentation: XSD schemas, SK CIUS Schematron and Postman collection published on mfsr.sk.
• PEPPOL validator at peppol.helger.com (PEPPOL BIS 3.0 Schematron + SK CIUS once published).
• SMP directory: Slovak B2G entities are listed in the Datacentrum SMP, accessible through the standard PEPPOL SML routines.

Common pitfalls

1. Confusion IČO vs DIČ vs IČ DPH. The PEPPOL schemeID 0212 expects IČO (8 digits), not DIČ (Daňové identifikačné číslo) nor IČ DPH (VAT number). Frequent mistake when filling PartyIdentification.
2. SK Variabilný symbol mandatory. Without this VS encoded in cbc:PaymentID or the dedicated SK CIUS tag, the bank payment will not be automatically matched to the invoice (Slovak bank reconciliation historically keyed off VS).
3. Diacritic encoding. Slovak characters (á, č, ď, dz, dž, é, ě, í, ĺ, ľ, ň, ó, ô, ŕ, ŝ, ŝ, ť, ú, ý, ž) must be UTF-8; some legacy ERPs produce Windows-1250 which passes XML validation but corrupts display.
4. 23% → 20% legacy mapping. The Slovak standard rate moved to 23% on 1 January 2025. ERP rate tables must be updated: continuing to bill at 20% for a 2025+ invoice is a typical Finančná správa reassessment case.
5. PEPPOL schemeID for VAT. SK:VAT uses 9914, distinct from FR:VAT (9957) or IT:VAT (9906). Common cross-border SMP confusion.

Cross-links

• Hungary — V4 neighbour, NAV Online Számla, another European quasi-CTC.
• Poland — KSeF, clearance vs PEPPOL comparison.
• Romania — e-Factura, another EU Directive 2014/55 transposition.
• PEPPOL — European reference network.
• Official sources: efaktura.financnasprava.sk, Slov-Lex — Act 215/2019, mfsr.sk.