- Slovakia will require mandatory electronic invoicing for domestic B2B VAT transactions starting January 1, 2027, pending presidential approval.
- Mandatory e-invoicing for cross-border transactions will begin on July 1, 2030.
- Tax authorities can now treat multiple legally separate entities as a single VAT group to prevent artificial tax separations.
- Additional measures revise electronic registration and reporting rules for cash and cash-equivalent sales.
- The finance ministry estimates these changes could boost annual budget revenue by up to €500 million in the medium term.
Source: globalvatcompliance.com
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Briefing document & Podcast: E-Invoicing and E-Reporting in Slovakia – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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