The Slovak government proposed an amended VAT Law on September 26, 2025, to implement the EU’s VAT in the Digital Age directive. The most significant changes start in January 2027, making mandatory electronic invoicing and online data reporting for domestic transactions obligatory for all resident VAT taxpayers. Additionally, tax authorities will be able to treat multiple independent entities as a single VAT entity from 2026 if independence is used for tax evasion. The VAT split payment system will also expand from 2027, allowing authorities to require customers to pay VAT directly to the tax account if a supplier might not remit it.
Source: regfollower.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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