- Slovakia has proposed temporary penalty relief for certain VAT e-invoicing and digital reporting failures from January 1 to June 30, 2027, ahead of mandatory domestic e-invoicing effective January 1, 2027.
- The relief would cover supplier-side failures such as late electronic invoices and missing/late transmission of sales invoice data to the tax authority, but it would not postpone the underlying e-invoicing or reporting obligations.
- The bill would also eliminate the recipient-side requirement to report data extracted from electronic purchase invoices, leaving supplier-side reporting in place and reducing duplicate reporting.
- Normal VAT compliance duties, including invoice receipt, recordkeeping, and invoice accuracy checks, would remain unchanged.
Source: fiscal-requirements.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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