Slovakia was one of very first countries to introduce detailed electronic VAT reporting. In 2014, the kontrolný výkaz (control statement) requirement came into force. This is a local, XML-based sales and purchase listing report. A similar requirement was introduced in the Czech Republic two years later in 2016.
Therefore, it is no surprise that Slovakia is following current trends in digital taxation and is already imposing new obligations in 2022; namely, mandatory B2G, G2G, and G2B e-invoicing, as well as requiring that payments only be made to bank accounts registered in the special list provided by the tax administration.
Source Ridvan Yigit (SNI)
