- Slovakia’s Ministry of Finance has initiated a public consultation on a draft law for mandatory e-Invoicing and real-time reporting for domestic B2B transactions starting January 2027
- The legislation aims to modernize the VAT system, enhance compliance, and align with EU reforms
- VAT-registered businesses will be required to issue and report invoices electronically to the Financial Administration
- The draft amendment to the VAT Act is part of Slovakia’s digital tax reform strategy to improve transparency and VAT collection
- Public consultation is open until August 19, 2025
- Two main obligations starting 2027: structured e-Invoicing and real-time e-Reporting for domestic B2B transactions
- Phased implementation: technical testing in 2025-2026, domestic B2B invoicing in 2027, cross-border transactions by 2030
- Expected use of an XML-based structured format compatible with EU standards
- A national e-Invoicing platform will likely serve as the central hub for invoice transmission and reporting
Source: rtcsuite.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
