Slovakia Proposes Mandatory Electronic Invoicing for VAT Transactions Starting 2027, Seeks Public Feedback

Consultation on Draft Law: The Slovak Ministry of Finance has launched a consultation on a draft law amending the Value Added Tax Act to introduce mandatory electronic invoicing and online reporting to tax authorities, aimed at aligning with the EU Directive 2025/516 regarding VAT rules for the digital age.
Implementation Timeline: The draft law mandates that domestic VAT-registered taxpayers begin issuing and receiving electronic invoices for domestic transactions starting January 1, 2027, with foreign taxpayers required to comply for cross-border transactions by July 1, 2030. Additionally, reporting of electronic invoice data will be required from the same dates.
Changes to Reporting Obligations: The proposed legislation will abolish VAT control statement and EC Sales List reporting requirements by July 1, 2030, while also amending VAT registration rules to enhance efficiency in combating tax evasion, including the introduction of group registration for VAT purposes.

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Slovakia Proposes Mandatory Electronic Invoicing for VAT Transactions Starting 2027, Seeks Public Feedback

Slovakia proposes mandatory electronic invoicing for domestic B2B transactions starting January 1, 2027.
Expansion to cross-border transactions is planned for July 1, 2030.
Public consultation is open until August 19.
Initial comments were collected from December 19, 2024, to January 31, 2025.
The proposal supports EU efforts to modernize VAT administration and aims to improve domestic tax collection.

MoF consults on introducing mandatory e-invoicing

Consultation on Draft Law: The Slovak Republic’s Ministry of Finance is consulting on Draft Law No. LP/2025/396, which aims to amend the Value Added Tax Act to introduce mandatory electronic invoicing and online data reporting to tax authorities, in line with EU Directive 2025/516.
Implementation Timeline: If enacted, the law will require domestic VAT-registered taxpayers to issue and receive invoices electronically for domestic transactions starting January 1, 2027. This obligation will extend to foreign VAT-registered taxpayers for EU cross-border transactions from July 1, 2030, along with mandatory electronic invoice data reporting.
Changes to VAT Reporting and Registration: The draft law proposes the abolition of VAT control statements and EC Sales List reporting by July 1, 2030, and amendments to VAT registration rules from January 1, 2026, to improve tax evasion prevention, including the introduction of group registration for VAT ex officio. The consultation period ends on August 19, 2025.

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