- The Slovak National Council approved Act No. 385/2025, amending the VAT Act and several related laws, effective from January 1, 2026.
- The amendment primarily transposes EU Directive 2025/516, introducing mandatory electronic invoicing and real-time digital reporting of goods and services for VAT payers.
- Some provisions take effect later: January 1, 2027, and July 1, 2030, mainly regarding structured electronic invoicing and cross-border reporting.
- From January 1, 2026, the amendment introduces the possibility of group VAT registration by tax authorities to prevent tax evasion.
- The information focuses on provisions of Article I of the amendment effective from January 1, 2026.
Source: financnasprava.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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