Summary
- Slovakia is preparing a substantial amendment to its VAT Act implementing key elements of the EU’s VAT in the Digital Age (ViDA) reforms, including new deemed-supplier rules for digital platforms, an extension of the One Stop Shop (OSS), a new scheme for intra-EU movements of own goods and the eventual abolition of call-off stock simplification. [tpa-group.sk], [danovky.sk]
- Businesses will also see important domestic simplifications, including a broader reverse charge for supplies by non-established businesses, changes to VAT registration procedures and relief around Slovakia’s electronic invoicing requirements. [tpa-group.sk], [vatupdate.com]
- The changes are phased between 2027 and 2030. Measures concerning e-invoicing and voluntary VAT registration are expected from January 2027, significant Single VAT Registration measures from July 2028, while platform rules and the complete abolition of call-off stock are scheduled later. [tpa-group.sk]
Slovakia Moves Ahead with ViDA Implementation
Slovakia is preparing another major overhaul of its VAT legislation as it starts translating the European Union’s VAT in the Digital Age reforms into domestic law.
According to TPA Slovakia, the proposed amendment to Act No. 222/2004 on VAT is primarily intended to implement elements of ViDA while simplifying cross-border business and adapting the Slovak VAT system to the digital economy. [tpa-group.sk]
The proposals go considerably beyond digital platforms. They affect VAT registrations, OSS/IOSS, intra-EU movements of own goods, reverse charge, call-off stock arrangements and electronic invoicing.
Digital Platforms Become Deemed Suppliers
One of the most important ViDA-related developments concerns platforms facilitating short-term accommodation and passenger transport.
In specified circumstances, the platform will be treated as the deemed supplier and will therefore become responsible for collecting and paying the VAT instead of the underlying provider. [tpa-group.sk], [eu-einvoicing.com]
This reflects one of ViDA’s core policy objectives: addressing distortions where accommodation or transport supplied through platforms competes with traditional businesses while the underlying supplier may not charge VAT.
Towards a Single VAT Registration
The amendment also advances the ViDA Single VAT Registration objective.
Slovakia intends to expand the OSS and introduce a special scheme for businesses transferring their own goods from one EU Member State to another. The objective is to allow more transactions to be accounted for without forcing the business to maintain separate VAT registrations in multiple Member States. [tpa-group.sk], [danovky.sk]
This is particularly relevant for multinational businesses operating European distribution and supply chains. Cross-border movements of inventory have traditionally been one of the major reasons businesses require multiple EU VAT registrations.
Closely connected with this change is the eventual abolition of the call-off stock simplification. TPA indicates that the complete abolition is planned for July 2030 under the Slovak proposal. [tpa-group.sk]
Broader Domestic Reverse Charge
Another potentially significant simplification concerns supplies involving foreign businesses.
From July 2028, the Slovak reverse-charge provision would be extended for qualifying domestic supplies of goods or services made by a foreign person not established in Slovakia to another foreign person identified for VAT purposes in Slovakia, including persons identified under Sections 5 or 7. [tpa-group.sk], [vatupdate.com]
For international groups, this could be an important practical simplification because extending the reverse charge can reduce situations where a non-established supplier needs a Slovak VAT registration solely to account for output VAT.
E-Invoicing: Transitional Relief
The amendment also contains changes connected with Slovakia’s electronic invoicing framework.
According to TPA, certain notification requirements would be removed and a six-month tolerance period introduced during which failures to issue an electronic invoice within the prescribed 15-day deadline would not be penalised. These changes are scheduled from January 2027. [tpa-group.sk]
This is particularly relevant for businesses preparing systems and processes for Slovakia’s domestic e-invoicing reforms. It is important, however, to distinguish the domestic e-invoicing mandate from the ViDA platform and Single VAT Registration reforms: they are related elements of Slovakia’s wider VAT digitalisation programme but have different legal bases and implementation timelines. [eu-einvoicing.com], [kpmg.com]
VAT Registration Rules Also Change
The proposal contains several changes to VAT registration.
For voluntary VAT registration, the registration procedure could be extended to as much as 60 days where the tax authorities have justified doubts concerning the application. This measure is expected to apply from January 2027. [tpa-group.sk], [vatupdate.com]
The legislation would also clarify that occasional letting of immovable property does not count towards turnover for VAT registration purposes. According to TPA, this clarification is intended to apply from the date the legislation is promulgated. [tpa-group.sk]
A Phased Implementation
The reforms will not take effect simultaneously. Based on the proposal reported by TPA, the principal dates are:
- On promulgation: occasional property letting excluded from VAT-registration turnover.
- January 2027: changes concerning voluntary VAT registration, electronic invoicing and certain other procedural provisions.
- July 2028: new arrangements for intra-EU movements of own goods, expansion of OSS and changes concerning domestic supplies involving foreign taxable persons.
- July 2030: new digital-platform rules and complete abolition of the call-off stock regime. [tpa-group.sk]
The staggered timetable means internationally active businesses should not treat the Slovak amendment as a single 2027 compliance project. Instead, it forms part of a multi-year transformation of VAT processes, with potentially significant implications for ERP tax determination, VAT registration footprints, intercompany inventory movements, platform transactions and invoicing systems.
Why It Matters
The Slovak proposal demonstrates how ViDA is beginning to move from EU legislation into individual Member States’ domestic VAT rules. Slovakia is not merely implementing reporting requirements. It is reconsidering where VAT registrations are required, who accounts for VAT in platform transactions and how cross-border movements of inventory can be reported. [eu-einvoicing.com], [danovky.sk]
For multinational businesses, the opportunity is therefore broader than simply complying with another digital mandate. The combination of OSS expansion, own-goods simplification and wider reverse charge provisions could allow businesses to reconsider and potentially reduce their Slovak and wider EU VAT-registration footprint, while the e-invoicing measures require parallel changes to transactional systems and controls. [danovky.sk], [vatupdate.com]
External articles
- TPA Slovakia – Amendment to the VAT Act: simplifications for entrepreneurs and new rules for the digital economy
- KPMG Slovakia – Slovakia is incorporating further measures from the ViDA package into the VAT Act
- KPMG – Slovakia: Draft legislation to adopt measures from ViDA package and introduce changes to mandatory e-invoicing and digital reporting
- VATupdate – Slovakia Implements ViDA VAT Reforms and New OSS Rules
- Global VAT Compliance – Slovakia: ViDA implementation bill
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