Slovakia Launches Public Consultation on Mandatory E-Invoicing (Effective 2027)
- Draft Legislation for E-Invoicing: On July 30, 2025, Slovakia’s Ministry of Finance published draft legislation to introduce structured electronic invoicing and real-time reporting, aligning with the EU’s VAT in the Digital Age (ViDA) directive, with public consultation open until August 19, 2025.
- Implementation Timeline: Key milestones include mandatory structured e-invoicing for domestic VAT-registered taxpayers starting January 1, 2027, and an extension to cross-border transactions by July 1, 2030, with compliance requirements enforced through certified delivery services.
- Business Preparations and Compliance: Companies in Slovakia must adapt their IT and accounting systems for the transition to e-invoicing, with a public register of certified service providers to aid compliance, while the draft law awaits parliamentary approval and presidential signature before implementation.
Source Comarch
Click on the logo to visit the website
- Introduction of E-Invoicing and E-Reporting: The Slovak Republic’s draft law aims to combat tax evasion and align with EU Directive 2025/516 by mandating electronic invoicing and digital data reporting in two phases: starting January 1, 2027, for domestic supplies (B2B) and July 1, 2030, for cross-border supplies.
- Abolishment of Control Statements: Effective July 1, 2030, VAT payers will no longer need to submit control statements and summary statements, as the necessary information will be gathered through e-invoicing and e-reporting processes.
- New VAT Deduction Restrictions: From July 1, 2030, the right to deduct VAT on domestic supplies will depend on the possession of an e-invoice, introducing stricter compliance requirements for VAT deductions
Sources
Click on the logo to visit the website
Briefing document & Podcast: E-Invoicing in Slovakia – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE