Slovakia Advances Draft Legislation Implementing ViDA and Import E-Commerce Rules

Summary

The Slovak government approved draft VAT legislation implementing elements of the EU VAT in the Digital Age package and the EU rules for distance sales of imported goods. The proposal addresses the platform economy, single VAT registration and import-related liability. [kpmg.com]
The draft includes deemed-supplier treatment for platforms facilitating certain short-term accommodation and passenger-transport services where the underlying supplier has not collected VAT. It also introduces changes affecting own-goods movements and the call-off-stock regime. [vatupdate.com], [globalvatc…liance.com], [danovky.sk]
Separate Slovak measures concern mandatory e-invoicing and digital invoice-data reporting from 1 January 2027, including specified waivers and a reported three-month grace period following the transition. [kpmg.com]

Extended article

Slovakia is progressing legislation to incorporate further elements of the EU’s ViDA reforms into national VAT law.

The draft transposes Articles 2 to 4 of Council Directive (EU) 2025/516 and related provisions concerning distance sales of imported goods. The measures affect digital platforms, own-goods movements, single VAT registration, IOSS and responsibility for VAT on imported consignments. [kpmg.com], [danovky.sk]

Under the platform-economy rules, an electronic interface may be treated as the deemed supplier when facilitating specified short-term accommodation or passenger-transport services where the underlying supplier has not collected VAT. The platform would consequently assume responsibility for VAT on the deemed supply. [vatupdate.com], [globalvatc…liance.com]

The proposal also replaces the existing call-off-stock mechanism with a special arrangement for cross-border movements of own goods. The available professional analysis refers to phased implementation and transitional arrangements rather than a single commencement date for every provision. [globalvatc…liance.com], [danovky.sk]

Import e-commerce is another principal area. The proposal amends the rules governing the person liable to pay import VAT where goods are sold at a distance from third countries and IOSS is used. It also addresses the EU decision to repeal the special arrangements for declaring and paying import VAT outside IOSS. [kpmg.com], [danovky.sk]

Slovakia’s wider reform also includes national e-invoicing and digital reporting changes. KPMG reports that amendments effective from 1 January 2027 include defined waivers for some non-VAT payers, removal of certain duplicate reporting of received e-invoices and a three-month grace period after transition. [kpmg.com]

Businesses operating platforms, e-commerce models, consignment-stock arrangements or multi-country inventory flows should map the relevant implementation dates separately. The legislation affects both VAT determination and the transaction data required by invoicing and reporting systems.

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