- The reform is part of the EU VAT in the Digital Age (ViDA) initiative and is intended to modernize VAT control, improve transparency, reduce evasion, and lower admin burdens.
- Businesses will generally need to use certified digital service providers, with the tax authority maintaining a list of approved or pending providers.
- Voluntary adoption is expected to start in Q2 2026 so companies can test systems before the rule becomes mandatory.
- From 1 July 2030, the obligation will also apply to cross-border EU transactions, while VAT ledger statements and EU sales lists will be abolished.
- Slovakia has also added related compliance rules, including expanded eKasa obligations from 1 January 2026, new cash register certification requirements, and penalties for non-compliance.
Source: fiscal-requirements.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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