- Slovakia will introduce mandatory electronic invoicing from 1 January 2027 for certain domestic B2B transactions and B2G transactions.
- A foreign company that is only VAT-registered in Slovakia will not, by that fact alone, be subject to the e-invoicing issuance or receipt obligation during the transitional period from 1 January 2027 to 30 June 2030.
- The initial Slovak eFaktúra regime will mainly cover domestic transactions carried out in Slovakia; cross-border invoicing is not included in the first phase.
- Cross-border electronic invoicing between EU-established businesses is expected to be addressed later under the EU ViDA initiative, with the current timetable indicating application from 2030.
Source: asd-int.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.
