Slovakia has submitted draft legislation to its National Parliament to implement mandatory e-invoicing and real-time reporting requirements aligned with the EU’s VAT in the Digital Age (ViDA) initiative.
The proposed legislation introduces a phased approach starting January 1, 2027 for domestic B2B transactions, followed by an expansion to cross-border transactions by July 1, 2030. All invoices will be exchanged through certified delivery service providers using the EN 16931 standard.
Key Highlights:
Implementation Timeline
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Phase 1 – From January 1, 2027:
Mandatory e-invoicing for domestic B2B transactions between Slovak VAT-registered taxpayers. -
Phase 2 – From July 1, 2030:
Expansion to include all cross-border transactions. Traditional VAT control statements and EC recapitulative statements will be abolished.
Core Requirements
Invoices must be issued in a structured EN 16931-compliant electronic format. Certified delivery service providers will manage invoice exchange, real-time reporting to the tax authority, and format validation before transmission. These providers will ensure authenticity, integrity, and readability of e-invoices, perform secure identification of sender and recipient, apply timestamping, and handle delivery and reporting automatically. The Financial Directorate will maintain a public register of certified service providers and recognized European delivery standards.
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