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Slovakia Proposes Grace Period for Upcoming E-Invoicing Rules

  • Slovakia has proposed a draft VAT Act amendment with a three-month penalty-free grace period for its upcoming e-invoicing rules, from 1 January to 31 March 2027.
  • The purchase invoice reporting requirement would be deferred from 1 January 2027 to 1 July 2030.
  • Domestic sellers in scope would still need to issue e-invoices and report invoice data from January 2027 if the draft is approved.
  • Buyers in scope would still be required to receive e-invoices.
  • The draft is open for comments until 16 June 2026.

Source: p2pnetwork.org

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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