- The Ministry of Finance submitted a draft amendment to VAT Act 222/2004 (27 May 2026, consultation open until 16 June 2026) that introduces a 3-month penalty-free window (1 January – 31 March 2027) and defers purchase-invoice reporting to 1 July 2030. [mfsr.sk]
- The draft also expands the Single VAT Registration (OSS) scheme to new types of cross-border supplies, reducing the need for multiple VAT registrations across EU member states — aligned with ViDA principles. It also introduces fairer VAT rules for digital platforms (ride-hailing, short-term accommodation). [mfsr.sk]
- Key takeaway: Plan for the 1 January 2027 obligation regardless — the draft eases penalties, not the core duty. Track the consultation outcome before finalising go-live and reporting design.
🔗 Source:
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