Slovakia Updates e-Invoicing FAQ with VAT and Reporting Rules

• Slovakia’s tax authority updated its e-invoicing FAQ with new VAT and reporting guidance for the upcoming eFaktúra system.
• Domestic B2B e-invoicing will be mandatory from January 1, 2027, using structured XML in line with EN 16931.
• Foreign VAT-registered entities under § 5 without a fixed establishment are exempt from issuing e-invoices until June 30, 2030, and won’t need to receive them via service providers during 2027–2030.
• Cross-border intra-EU B2B supplies stay outside the 2027 scope, in line with ViDA rules starting July 1, 2030.
• Summary utility invoices end on January 1, 2027, and SK TDD tax data documents with VAT details must be sent to the tax authority in near real time.

Source: snitechnology.net

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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