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Slovakia Issues Guide on VAT Act Amendments, Mandating E-Invoicing and New VAT Payment Rules

  • Mandatory electronic invoicing and reporting for domestic supplies from Jan. 1, 2027, to June 30, 2030.
  • Tax office may require customers to pay VAT directly to the tax administrator if the supplier is suspected of non-payment, effective Jan. 1, 2027.
  • Taxpayers may pay VAT on invoices directly to the tax administrator’s account for the supplier, effective Jan. 1, 2027.
  • Taxable persons issuing electronic invoices must ensure invoices can be sent and received via delivery service, effective Jan. 1, 2027.

Source: news.bloombergtax.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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