Key VAT Changes That Matter: Slovakia’s 2026–2030 Reform Under EU ViDA

The Slovak Financial Directorate has published Information 1/DPH/2026/I, detailing significant amendments to the Slovak VAT Act (Act No. 222/2004 Z. z.) resulting from Act No. 385/2025 Z. z., adopted by the Slovak Parliament on 9 December 2025. The amendment was officially published in the Collection of Laws on 19 December 2025 and represents Slovakia’s next step in aligning VAT rules with the EU’s VAT in the Digital Age (ViDA) initiative. [financnasprava.sk]

Scope of the Amendment

The amendment modifies several laws via Articles I to VII, with Article I specifically addressing changes to the VAT Act. Other affected laws include:

• The Tax Administration Act (Act 563/2009),
• The Accounting Act (Act 431/2002),
• The Income Tax Act (Act 595/2003),
• The Public Procurement Act (Act 343/2015),
• The Social Economy Act (Act 112/2018),
• The Act on Guaranteed Electronic Invoicing and Central Economic System (Act 215/2019).
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Implementation Timeline

The amendment introduces changes with three key effective dates:

• 1 January 2026
  • Majority of provisions under Article I come into force.
    (This area was covered separately in a prior publication: Information 7/DPH/2025/I.)
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• 1 January 2027
  • Selected provisions including changes to §§ 71 and 72 and other VAT operational rules.
  • Certain adjustments to invoicing and reporting frameworks.
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• 1 July 2030
  • Additional changes affecting VAT compliance processes, record-keeping, and reporting technology standards.
  • These long‑term provisions align with EU-wide implementation cycles under ViDA.
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Alignment with EU ViDA (VAT in the Digital Age)

A primary purpose of the amendment is the transposition of Articles 1 and 5 of Council Directive (EU) 2025/516, adopted on 11 March 2025, which updates the EU VAT system for the digital economy.
This includes:

• Advancing toward real-time digital reporting,
• Enhancing e-invoicing interoperability standards,
• Improving controls to reduce VAT fraud.
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Focus of the Published Information

The PDF (1/DPH/2026/I) specifically addresses those provisions of the VAT amendment that take effect on 1 January 2027 and 1 July 2030.
These include notable changes across:

• VAT deduction rules,
• Invoicing and archiving requirements,
• Cross-border VAT reporting obligations,
• Adjusted definitions and technical provisions.
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Context

• This publication follows earlier guidance issued in December 2025, which covered provisions effective as of 1 January 2026. The current document therefore completes the guidance for the full phased rollout of the 2025 VAT amendment, preparing taxpayers, businesses, and systems providers for the upcoming multi‑year transition toward a more digital and harmonized VAT system.
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