- Slovakia is introducing e-invoicing and VAT reporting reforms starting January 2027.
- The reforms align with the EU’s ViDA initiative.
- A public consultation on the draft legislation began on 30 July 2025.
- The reforms will be implemented in three phases.
- Phase 1: From January 2027, businesses must use structured e-invoices for domestic B2B transactions.
- Phase 2: From January 2027, near real-time e-reporting to tax authorities is required.
- Phase 3: By July 2030, full ViDA-compliant e-invoicing and reporting for intra-community B2B transactions.
- Control Statements and EC Sales Lists will be withdrawn by June 2030.
- Slovakia will use a 5-corner Peppol model harmonized with the EU’s ViDA framework.
- The model applies to domestic B2B supplies and imports from EU and non-EU countries.
- Currently, only certain B2G transactions over €5,000 require e-invoicing.
- Slovakia aims to streamline compliance with a single tax engine and reporting application.
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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