Slovakia mandate
Documentation is released in preview, is not final, and may be subject to changes. Sandbox and Production environments will be available soon.
The Slovakia e-invoicing program is run by two bodies: the Ministry of Finance regulates and supervises it, while the Financial Administration of the Slovak Republic accredits service providers and operates it. Both are the official sources of information on scope and deadlines.
Invoices are not exchanged directly between companies. They travel through accredited providers, in the architecture known as the 5/6-corner model:
The corners of the flow
- Corner 1 (Supplier): the company issuing the invoice.
- Corner 2 (Supplier's ASP): the accredited service provider (ASP) that validates the document and routes it onward.
- Corner 3 (Buyer's ASP): the accredited service provider (ASP) chosen by the recipient, which delivers the document to it.
- Corner 4 (Buyer): the company receiving the invoice.
- Corner 5 (Tax Authority's ASP): tax reporting to the Tax Authority.
- Corner 6 (Tax Authority): the Slovak Tax Authority.
What this means for your integration
To exchange documents under the mandate, a company must appoint an accredited provider and be onboarded through the Finančná Správa's Aplikácia pre výber certifikovaného poskytovateľa doručovacej služby (VPDS) portal. After registering a Legal Entity in A-Cube, a custom url will be provided to initiate the onboarding process on the VPDS portal.