Slovakia: Proposal to Adopt Mandatory Electronic Invoicing and Data Reporting From 2027

Victor Duarte
January 17, 2025

The Slovakian Government published a proposal to reform the VAT Act to adopt mandatory electronic invoicing and invoice data reporting from 1 January 2027.

The proposal consists of:

  • Mandatory Electronic Invoicing Adoption: effective 1 January 2027, all taxable persons must issue and receive invoices electronically adhering to the European standard for electronic invoicing.

  • Domestic Invoice Data Reporting: from 1 January 2027, taxable persons will be required to report data from issued and received electronic invoices related to domestic transactions.

  • Cross-Border Invoice Data Reporting: from 1 July 2030, taxable persons will be required to report cross-border transactions. This deadline aligns with the EU’s VAT in the Digital Age (ViDA) initiative.

The proposal is currently under public consultation and is open for comments and suggestions until 31 January 2025.

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Author

Victor Duarte

Victor is a Regulatory General Counsel at Sovos. Based in Stockholm and originally from Venezuela, he obtained a Law degree and a specialisation degree in Tax Law in his home country. Victor also earned a Master´s degree in European and Internal Tax Law from Lund University in Sweden.
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