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

• Consultation Launch: The Slovak Ministry of Finance initiated a consultation on proposed amendments to VAT law, mandating e-invoicing and online data reporting to the Tax Authority, in line with the EU Directive 2025/516 (ViDA package).
• Key Amendments: Effective January 1, 2027, mandatory e-invoicing and real-time reporting for domestic B2B transactions will be implemented, with requirements extending to EU cross-border transactions by July 1, 2030. Additional provisions include group VAT registration starting January 1, 2026.
• Timeline for Adoption: The consultation period runs until August 19, 2025, with the final law expected to be adopted by the end of 2025, allowing stakeholders time to adapt their systems to comply with the new regulations.

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ViDA-related points

• Alignment with ViDA Package: The proposed amendments to the VAT law are designed to implement the EU Directive 2025/516 (ViDA package), which modernizes VAT rules to better fit digital economies and enhance compliance.
• Mandatory E-Invoicing and Reporting: Effective January 1, 2027, the law mandates e-invoicing and real-time reporting for domestic B2B transactions, reflecting ViDA’s emphasis on digital reporting requirements to streamline VAT processes.
• Extension to Cross-Border Transactions: The requirement for mandatory e-invoicing will extend to foreign VAT-registered taxable persons for EU cross-border transactions by July 1, 2030, in accordance with ViDA’s goals to facilitate smoother cross-border trade.

Sources

• vatabout.com
• slov-lex.sk

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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