- Slovakia passed Bill No. 1023 to partially implement the EU VAT in the Digital Age Directive.
- From Jan. 1, 2027, to June 30, 2030, taxpayers must use electronic invoices and report domestic supply data electronically.
- From July 1, 2030, electronic reporting is required for all domestic B2B supplies, and the control statement filing requirement is abolished.
- Fines for reporting violations are up to 10,000 euros, and up to 100,000 euros for repeated offenses.
- The law generally takes effect on Jan. 1, 2026.
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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