- Slovakia has proposed a draft VAT Act amendment to adjust the transitional e-invoicing rules starting 1 January 2027.
- A Q1 2027 grace period would exempt certain e-invoicing noncompliance from penalties, including wrong format or late issuance.
- The buyer-side digital reporting obligation would be removed until 1 July 2030, so recipients would not need to report invoice data within 5 days.
- The draft is still going through the legislative process, and businesses should track its progress.
Source: sovos.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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