Slovakia’s ViDA VAT Reform Introduces Mandatory E-Invoicing and Real-Time Reporting by 2027

• Slovakia’s Ministry of Finance launched a consultation on a Law amending VAT laws
• The Law mandates e-invoicing and online data reporting to the Tax Authority
• Amendments align with the EU Directive 2025/516 on VAT rules for the digital age
• The ViDA package updates EU VAT systems for digital economies and fraud prevention
• Mandatory e-invoicing for domestic B2B transactions starts January 1, 2027
• Real-time reporting of B2B transactions to Tax Authorities also starts January 1, 2027
• E-invoicing extends to foreign VAT-registered persons for EU transactions on July 1, 2030
• VAT control statement and EC Sales List reporting abolished on July 1, 2030
• Group VAT registration introduced on January 1, 2026, to prevent tax evasion
• Consultations open until August 19, 2025, with final Law expected by end of 2025

Source: vatabout.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.

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