---
title: "Slovakia — IS EFA & Peppol BIS"
description: "Slovakia e-invoicing: IS EFA (Information System for Electronic Invoicing) phased B2G mandate. No B2B mandate yet. Finančná správa."
canonical: "https://docs.get-flowie.com/compliance/sk"
source: "https://docs.get-flowie.com/compliance/sk.html"
---

# Slovakia — IS EFA & Peppol BIS

Compliance · 🇸🇰 Slovakia Phased rollout

# Slovakia — IS EFA & Peppol BIS

IS EFA phased B2G · No B2B mandate yet — regulator: [Finančná správa Slovenskej republiky](<https://www.financnasprava.sk>). _Facts last refreshed: 2026-07-13._

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](<../sandbox/index.html>).

## FAQ

_Open questions? Email[compliance@flowie.fr](<mailto:compliance@flowie.fr>) — we answer within 24h._

## References

**Primary sources** (government / regulator / standards body):

  * [EU Commission · eInvoicing in Slovakia](<https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108899/eInvoicing+in+Slovakia>) — Pan-EU reference factsheet.
  * [OpenPeppol · Slovakia profile](<https://peppol.org/learn-more/country-profiles/slovakia/>) — Authoritative Peppol facts.
  * [Finančná správa SR](<https://www.financnasprava.sk/en/homepage>) — Financial Administration — IS EFA mandate.
  * [Ministerstvo financií SR](<https://www.mfsr.sk/en/>) — Finance ministry — VAT Act / e-invoicing.



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

  * [EDICOM · Slovakia 2027 mandate](<https://edicomgroup.com/blog/slovakia-continues-to-advance-its-einvoicing-project>) — Industry tracker — IS EFA 2027 rollout.