- Draft amendment to the VAT Act introduces mandatory electronic invoicing and reporting, pending parliamentary approval.
- Voluntary central e-invoicing infrastructure available to VAT-registered entities from 2026.
- Mandatory e-invoicing and reporting for domestic transactions in Slovakia starts 1 January 2027.
- Obligation extends to all cross-border B2B and B2G EU transactions from 1 July 2030.
- Amendment scheduled to take effect 1 January 2026, subject to approval.
Source: taxand.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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