Slovakia to Implement Mandatory E-Invoicing and Real-Time VAT Reporting from 2027

• Electronic invoicing will be mandatory in Slovakia from 1 January 2027 for taxable persons supplying goods or services
• Applies to domestic and cross-border B2B and B2G transactions with transitional provisions until 30 June 2030
• Public entities must accept and process e-invoices; invoices in public contracts must include procurement reference numbers
• VAT groups have new obligations; simplified invoices allowed for transactions under €100 or e-kasa receipts up to €400
• E-invoices must comply with European e-invoicing standards and be transmitted via certified delivery service providers
• Non-compliance may result in fines up to €10,000 for initial breaches and up to €100,000 for repeated offences
• Invoices must be stored for 10 years; strict reporting deadlines for suppliers and recipients
• Part of Slovakia’s VAT modernization and digital transformation strategy aligning with EU digital tax initiatives

Source: snitechnology.net

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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