The Slovak Ministry of Finance has published a draft amendment to the VAT Act introducing adjustments to the transitional e-invoicing regime set to take effect on 1 January 2027. The changes propose a grace period in the Q1 2027, as well as the removal for the buyer-side digital reporting obligation until July 2030 when the full mandate will go live.
Grace Period Scope Proposed for Q1 2027
The draft law proposes a grace period running from 1 January 2027 to 31 March 2027, under which certain failures to comply with the e-invoicing mandate would not be treated as administrative offences. During this window:
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Failure to issue an electronic invoice in the required format would not be treated as an administrative offence;
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Failure to issue an electronic invoice within the prescribed timeframe would not be treated as an administrative offence;
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Where grounds arise for imposing a financial penalty, the tax authority would not impose that penalty.
Buyer-Side Digital Reporting Obligation Removed
The draft amendment aims to remove the buyer-side DRR obligation until 1 July 2030, thus eliminating the requirement on invoice recipients to report received invoice data within a 5-day window.
Next Steps
The draft amendment is subject to the standard legislative process before enactment. Businesses operating in Slovakia should monitor the progress of this legislation, particularly given the 1 January 2027 entry into force date for the broader e-invoicing mandate.
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