- From January 1, 2027, Slovakia will require all VAT-registered businesses to issue, send, and receive only structured electronic invoices (XML format) for domestic transactions.
- Electronic invoices must be exchanged via delivery services compliant with European e-delivery standards, specifically the OpenPeppol AISBL standard.
- Companies will need to update technology, adapt accounting systems, work with accredited access point providers, and train staff to comply.
- From July 1, 2030, the requirement will extend to cross-border EU transactions and those involving non-resident taxable persons.
- 2026 will serve as a transition period for technical preparation and voluntary adoption of e-invoicing.
Source: kpmg.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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