- A draft amendment to the VAT Act 222/2004 Coll. has been submitted by the Ministry of Finance for review, proposing changes related to new EU rules and open for comments until June 16, 2026.
- Key proposed changes include deferring the reporting obligation for purchase invoices from January 1, 2027, to July 1, 2030, and introducing a three-month grace period from January 1, 2027, to March 31, 2027, during which no penalties will be imposed.
- Despite the deferral and grace period, domestic sellers within scope will still be required to issue e-invoices and report data to the Financial Directorate from January 2027, and all in-scope buyers will be mandated to receive e-invoices.
Source Thomson Reuters
Briefing document & Podcast: E-Invoicing and E-Reporting in Slovakia – VATupdate
Slovakia Softens 2027 E-Invoicing Launch with Three-Month Penalty Waiver
- Slovakia’s Ministry of Finance published a draft VAT reform package on 25 May 2026 to transpose EU ViDA reforms and adjust the planned 2027 e-invoicing/digital reporting regime.
- The proposals include reduced reporting obligations and a 3-month penalty waiver for January to March 2027.
- Slovakia appears to be taking a more pragmatic approach to the January 2027 launch, informed by implementation issues seen in other European countries.
- The draft is open for consultation until mid-June 2026.
Source: vatcalc.com
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
Latest Posts in "Slovakia"
- Comarch Officially Certified as an E-Invoicing Provider in Slovakia
- Slovakia Grants Three-Month Grace Period for E-Invoicing Compliance
- Slovakia Overhauls VAT Rules to Boost Digital Fairness and Cross-Border Compliance
- Slovakia Proposes VAT Reform to Expand OSS and Combat Fraud
- Briefing document & Podcast: E-Invoicing and E-Reporting in Slovakia
