Slovakia Issues Guide on Mandatory B2B/B2G VAT E-Invoicing Effective January 2027

• Mandatory electronic VAT invoicing for B2B and B2G domestic transactions starts Jan. 1, 2027; B2C transactions are excluded.
• Invoices must be in structured electronic XML format based on EU standards.
• Invoices will be sent via “Digital Postmen” service providers.
• Automatic data transmission to the Tax Agency will replace VAT control and summary reports from July 1, 2030.
• Transitional period runs from Jan. 1, 2026, to Jan. 1, 2027; cross-border EU electronic invoicing applies from 2030.

Source: news.bloombergtax.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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