Slovakia Proposes VAT Act Amendments for ViDA, E-Invoicing, and Anti-Evasion Measures

Slovakia’s Ministry of Finance proposed draft VAT Act amendments for consultation on May 27, 2026.
The draft would implement EU ViDA rules on platform economy, expand the single VAT registration system, and change VAT liability rules for imported distance sales under IOSS while repealing special import VAT declaration/payment arrangements.
It would also update mandatory e-invoicing and digital reporting rules, including exemptions for some non-VAT payers, removal of certain reporting duties, and a three-month grace period from January 1, 2027.
Additional anti-fraud measures would broaden the tax authority’s power to cancel a VAT payer’s registration on its own initiative.

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.