- Mandatory e-invoicing confirmed from 2027: Slovakia will require structured e-invoicing for domestic B2B and B2G transactions from 1 January 2027, as part of its VAT digitalisation reform aligned with the EU ViDA framework.
- Two-phase rollout with reporting duties: Until 30 June 2030, invoices must follow strict timing rules (15-day issuance, real-time reporting of issued invoices, and 5-day reporting of received invoices) via certified delivery services.
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Extension to cross-border transactions from 2030: From 1 July 2030, the system will cover intra-EU transactions with a reduced 10-day issuance deadline, while B2C and certain sensitive supplies remain excluded.
Source SNI Technology
Briefing document & Podcast: E-Invoicing and E-Reporting in Slovakia – VATupdate
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