- Slovakia’s parliament approved a law mandating e-invoicing and real-time reporting for VAT-registered taxpayers, aligning with EU ViDA requirements.
- The law covers domestic and intra-EU B2B, as well as B2G transactions, requiring invoices in XML format compliant with EN 16931.
- Suppliers must report invoice data at issuance or within set deadlines; buyers must report received invoices within 5 days.
- Certified delivery service providers must meet strict requirements for invoice authenticity, integrity, and automated reporting.
- Implementation starts January 1, 2027 (domestic B2B), with full cross-border coverage by July 1, 2030.
Source: sovos.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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