Compliance · 🇸🇰 Slovakia Phased rollout

Slovakia — IS EFA & Peppol BIS

IS EFA phased B2G · No B2B mandate yet — regulator: Finančná správa Slovenskej republiky. Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

Slovakia's IS EFA (Informačný systém elektronickej fakturácie) is the central B2G platform.
Phased rollout: large public buyers first, full public-sector by 2027.
No B2B mandate; consultation on universal e-invoicing in early stages.
Cross-border: Peppol BIS.

Deadlines

Date	Who	What
2022-04-01	Pilot	Voluntary IS EFA participation.
2025-01-01	Central government	IS EFA mandatory for receive.
2027-01-01	All public authorities (planned)	IS EFA universal B2G.

Background

Slovakia's IS EFA is a clearance-style B2G platform — invoices to public buyers transit IS EFA which validates and forwards. Flowie's AP routes to IS EFA transparently when the recipient is a registered Slovak public authority.

Format profile

Peppol BIS 3.0 for transport.
Slovak DIČ (tax ID): 10 digits, prefixed with SK for VAT.

Required fields

seller.vatNumberstringrequired

Format SK1234567890.

Public sector (B2G)

Hub	Peppol identifier scheme	Lookup
IS EFA	`9919:SK-<ico>`	https://www.financnasprava.sk/sk/elektronicke-sluzby/elektronicka-fakturacia

Slovak public buyers identified by IČO via Peppol scheme 9919.

B2B reporting / clearance

No central B2B reporting hub — pure transmission only.

Error codes

Generic Peppol BIS schematron error codes apply (BR-*, EN16931-*); no country-specific overlays.

Testing in sandbox

Generic sandbox patterns apply — see Sandbox guide.

FAQ

Open questions? Email compliance@flowie.fr — we answer within 24h.

References

Primary sources (government / regulator / standards body):

EU Commission · eInvoicing in Slovakia — Pan-EU reference factsheet.
OpenPeppol · Slovakia profile — Authoritative Peppol facts.
Finančná správa SR — Financial Administration — IS EFA mandate.
Ministerstvo financií SR — Finance ministry — VAT Act / e-invoicing.

Industry analyses (vendor trackers — useful for cross-referencing):

EDICOM · Slovakia 2027 mandate — Industry tracker — IS EFA 2027 rollout.