- The Slovak National Council approved Act No. 385/2025, amending the VAT Act and several related laws, with changes effective from January 1, 2027, and July 1, 2030.
- The amendment primarily transposes Articles 1 and 5 of EU Directive 2025/516, introducing harmonized VAT rules for the digital age.
- Key changes include mandatory electronic reporting and documentation of transactions, with electronic invoicing (in line with EU standards) becoming the default system.
- The amendment affects multiple laws, including those on VAT, tax administration, accounting, income tax, public procurement, social economy, and electronic invoicing.
- Provisions effective from January 1, 2026, are covered in a separate information document.
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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