- Approval of Electronic Invoicing Legislation: The Slovak Parliament has approved a legislative framework for mandatory electronic invoicing and real-time reporting, aligning with the EU’s VAT in the Digital Age initiative to modernize tax administration and improve transparency.
- Implementation Timeline: The transition will occur in two phases: mandatory domestic B2B e-invoicing begins on January 1, 2027, with full implementation, including cross-border reporting, set for July 1, 2030. A voluntary testing period starts on January 1, 2026, encouraging businesses to pilot with certified providers.
- Key Compliance and Reporting Requirements: All VAT-registered entities must generate invoices in a structured XML format compliant with European standards, utilizing Digital Postmen as intermediaries for automated verification and data transmission. Suppliers must issue invoices within 15 days post-tax point, and recipients must report received invoices within 5 days.
Source Comarch
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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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