Slovakia published draft legislation amending the VAT Act (Act No. 222/2004 Coll.) to transpose Council Directive on VAT in the Digital Age. The draft law introduces mandatory structured e-invoicing and real-time digital reporting of invoice data. It aims to strengthen the fight against tax fraud, improve VAT compliance, and align Slovakia with the EU’s harmonized rules on e-invoicing and reporting.
From 1 January 2027, taxpayers established in Slovakia will be obliged to issue and receive invoices only in a prescribed structured electronic format compliant with EN 16931 for domestic transactions between Slovak VAT taxpayers. These invoices must be delivered via a certified delivery service.
From 1 July 2030, the scope of both e-invoicing and e-reporting will expand to all (including non-established) taxable persons for cross-border transactions. To align with ViDA, the e-invoicing and e-reporting rules for domestic and cross-border transactions will be unified and follow the EU standards. At this stage, the existing VAT control statement and recapitulative statement will be abolished, as their functions will be replaced by the real-time reporting system.
E-invoices must be exchanged via a certified delivery service, responsible for validating the e-invoice format, ensuring authenticity, integrity and readability, securely identifying sender and recipient, timestamping sending and delivery, and automatically fulfilling reporting obligations. Where an EU delivery standard exists and is widely used, providers must comply with it. The Financial Directorate will maintain a public register of certified delivery service providers and recognized European delivery standards.
The public can submit their opinion to the draft legislation until 19 August 2025.
