B2G eFaktúra mandate — slovensko.sk since 2023

Since 2023, every Slovak public-sector supplier must issue invoices through eFaktúra, the centralised service hosted on slovensko.sk (Ústredný portál verejnej správy — ÚPVS) and operated by NASES. The format is EN 16931 (UBL 2.1 or CII), aligned with PEPPOL BIS Billing 3.0. It is the culmination of Slovakia's transposition of Directive 2014/55/EU through Act 215/2019.

History — from Directive 2014/55/EU to 2023

Slovakia transposed Directive 2014/55/EU late (Act 215/2019 enacted in June 2019, 6 months past the EU deadline). The progressive rollout on slovensko.sk was driven by two constraints: the move to a unified ÚPVS (the public portal had been rebuilt 2017-2020) and the consolidation of PEPPOL identifiers on the NASES side.

2014       | Directive 2014/55/EU adopted by Council + European Parliament
           | — obligation for EU contracting authorities to accept
           | EN 16931 invoices by end of 2018.
           |
2018       | NASES (Národná agentúra pre sieťové a elektronické služby)
           | starts the pre-deployment phase on slovensko.sk (ÚPVS).
           | eFaktúra service activated in pilot mode for ministries.
           |
2019       | Act 215/2019 — formal transposition of Directive
           | 2014/55/EU into Slovak law. Designates slovensko.sk as
           | the sole B2G platform.
           |
2020       | Progressive rollout to central bodies (ministries,
           | agencies). PDF + UBL EN 16931 coexistence during the
           | transitional period.
           |
2022       | Decree of the Ministry of Finance 191/2022 — defines
           | the technical modalities (UBL 2.1 / CII formats, PEPPOL
           | BIS Billing 3.0 profiles).
           |
2023       | Full B2G mandate: every public-sector supplier (State,
           | local authorities, hospitals, schools) must issue an
           | EN 16931 invoice through slovensko.sk eFaktúra.
           |
2024-2025  | Accelerated integration of local authorities (samosprávy)
           | and public-sector enterprises (Slovenský plynárenský
           | priemysel, Slovenské elektrárne, Železnice SR).
           |
2026       | Discussion of an extended PEPPOL B2G cross-border
           | perimeter (interoperability with Czech NEN, Polish KSeF,
           | ePUAP).

Governance — MIRRI + NASES + ÚVO

Three bodies structure the ecosystem:

• MIRRI SR (Ministerstvo investícií, regionálneho rozvoja a informatizácie) — owns the digital strategy and ÚPVS governance. Created by merging several ministries in 2020.
• NASES (Národná agentúra pre sieťové a elektronické služby) — historical operator of slovensko.sk, technical management of ÚPVS, the eFaktúra service and the eID identification.
• ÚVO (Úrad pre verejné obstarávanie) — Public Procurement Office, guardian of the procurement framework (Act 343/2015). Not an eFaktúra operator but responsible for procurement compliance.

Technical schema — UBL 2.1 + EN 16931

The eFaktúra service accepts two EN 16931 syntaxes:

• UBL 2.1 — namespace urn:oasis:names:specification:ubl:schema:xsd:Invoice-2, dominant PEPPOL BIS Billing 3.0 profile.
• UN/CEFACT CII — Cross Industry Invoice, namespace urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100, mainly used for flows with German ERPs (XRechnung compatibility).

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>FA-MFSR-2026-0142</cbc:ID>
  <cbc:IssueDate>2026-06-15</cbc:IssueDate>
  <cbc:DueDate>2026-07-15</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>

  <cac:OrderReference>
    <cbc:ID>OBJ-MFSR-2026-0091</cbc:ID>
  </cac:OrderReference>

  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PartyIdentification>
        <cbc:ID schemeID="0143">12345678</cbc:ID>
      </cac:PartyIdentification>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>SK2012345678</cbc:CompanyID>
      </cac:PartyTaxScheme>
    </cac:Party>
  </cac:AccountingSupplierParty>

  <cac:AccountingCustomerParty>
    <cac:Party>
      <cac:PartyIdentification>
        <cbc:ID schemeID="0143">00151742</cbc:ID>
      </cac:PartyIdentification>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Ministerstvo financií SR</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>
</Invoice>

eFaktúra vs Chorus Pro vs Czech NEN

B2G adoption — public-sector suppliers

• ~40,000 public bodies connected (ministries, agencies, samosprávy = local authorities, hospitals, schools).
• ~200,000 suppliers have issued at least one eFaktúra invoice since 2023 (NASES 2024 report estimate).
• ~6 million B2G invoices / year transit through slovensko.sk (2024 aggregated volume).
• Top sectors: infrastructure (Slovenské elektrárne, SPP, NDS motorways), healthcare (UN Bratislava, FN Trnava), education, transport (Železnice SR, ZSSK).

Common pitfalls

• Confusing eFaktúra and eDoručovanie. eFaktúra = structured B2G electronic invoice. eDoručovanie = administrative notification service (equivalent of an electronic mailbox). Both go through slovensko.sk but are distinct.
• Sending PDF. Since 2023, eFaktúra rejects unstructured PDFs. A supplier sending a plain PDF sees the invoice rejected and the receivable unrecognised.
• Wrong recipient IČO. Every public body has a unique 8-digit IČO. Entering it incorrectly routes the invoice to the wrong organisation and blocks settlement.
• Forgetting the order number (OBJ). Most public bodies require the commitment reference (OBJ) in cac:OrderReference, otherwise automatic Schematron rejection.
• Believing eID = mandatory signature. eID authentication is required to log into slovensko.sk, but a qualified signature on the invoice itself is no longer mandatory since 2019 (except for specific defence procurement cases).

Cross-links

• Slovakia hub — full view
• 2024-2026 e-invoicing law
• PEPPOL Slovakia — DXC, POSAM
• IČO / DIČ / IČ DPH — identifiers
• Štátna pokladnica — payment
• slovensko.sk — eFaktúra
• NASES — official site
• MIRRI SR — Ministry of Investments, Regional Development and Informatisation
• Slov-Lex — Act 215/2019