Slovakia Launches Public Consultation on Mandatory E-Invoicing for 2027 Implementation

• Slovakia has initiated a public consultation on VAT Act amendments for mandatory e-invoicing and real-time reporting.
• Reforms start on January 1, 2026, with full domestic rollout by January 1, 2027.
• The system is based on the EU’s ViDA Directive and Peppol model.
• Cross-border transaction e-invoicing will begin on July 1, 2030.
• The consultation period was from July 30 to August 19, 2025.
• The reform aligns with EU Directive 2025/516 to modernize VAT systems and reduce fraud.
• Key implementation dates include January 1, 2026, for VAT registration reforms and January 1, 2027, for mandatory e-invoicing.
• The draft law defines electronic invoices as structured documents compliant with the European EN 16931 standard.
• Businesses should prepare for system integration and compliance simplification.
• The Financial Directorate will maintain a public register of certified delivery services.
• The law requires parliamentary approval, presidential assent, and official publication before taking effect.

Source: fiscal-requirements.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.

---

---