details

Executive summary

E-invoicing in Slovak Republic is still in its start-up phase.

Legal aspects

Basic idea of electronic invoicing in Slovak legislation is confirmed in two acts -
Act no. 222/2004 Coll on Value Added tax and Act no. 215/2002 Coll on electronic Signature.
There is an influence of a electronic Signature Directive (Directive 1999/93/EC of EP and Council of 13. december 1999 and Community framework for electronic signatures). In both of these acts, eInvoicing is presented at the same way:
"Electronic document may have the same force, as a proof instrument, as originals in paper form if asecure signature is attached."
"The electronic document is established and kept in such conditions that its integrity can be guaranteed."