The Slovak Ministry of Finance has submitted a draft amendment to the VAT Act for inter-ministerial comment procedure. Among the measures included, the proposal introduces a notable simplification to the country’s electronic invoicing and digital reporting framework.
Under the draft amendment, the obligation to report data for invoices received within 5 days from receipt from domestic customers would be removed during the transitional period of January 2027 and July 2030 with go-live date 1 July 2030. This measure reduces the compliance burden for businesses during the adaptation phase, streamlining the data reporting requirements associated with received invoices while the broader mandatory e-invoicing framework continues to be implemented, as well as the reporting in real-time of issued invoice data.
During this transitional period, the reporting of invoice data is set out to be carried through certified service providers, which have acted as the technical intermediaries responsible for transmitting the relevant data to the Slovak tax authority. The proposed removal of the received invoice reporting obligation effectively eliminates one of the key compliance functions that service providers have been performing on behalf of taxpayers during this phase.
Next Steps
The draft is currently undergoing the inter-ministerial comment procedure. No formal adoption or implementation timeline has been published. Businesses operating in Slovakia should monitor the legislative process for further developments.
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