Under Slovak law, entrepreneurs using e-kasa must notify the Financial Directorate before issuing their first VAT receipt if they become VAT payers due to exceeding turnover thresholds or voluntary registration. This ensures correct VAT details on receipts and applies primarily when transitioning from non-VAT to VAT payer status. Under Slovak legislation, entrepreneurs who use the e-kasa client sy... Read more

Slovakia’s Financial Administration, in collaboration with the Slovak University of Technology, has launched a new state-operated QR payment system that enables instant, secure smartphone payments without traditional card terminals. Following pilot phases in late 2025 and early 2026, offering a cashless payment option—via card, private, or state QR system—will become mandatory for purchases over €... Read more

Slovakia has approved a draft bill requiring VAT-registered businesses to adopt mandatory e-invoicing and real-time reporting from 2027, with cross-border transactions included by 2030. The reforms also introduce updated VAT registration rules, mandatory cashless payment options, and investment support measures, aligning the country with the EU’s ViDA initiative. The Slovak Republic approved a dra... Read more

The Slovak Financial Administration has relaunched its inspection campaign “Return 2” to crack down on businesses that repeatedly fail to record sales, with a focus on repeat offenders, first-time inspections, and fraudulent cash register systems. The campaign brings higher fines of up to €30,000, temporary business closures, and potential licence revocations, aiming to protect fair competition an... Read more

Slovakia has launched a public consultation on amendments to the VAT Act introducing mandatory structured e-invoicing and real-time reporting, with the first reforms starting January 1, 2026, and full domestic rollout by January 1, 2027. The system, based on the EU’s ViDA Directive and the Peppol model, will later extend to cross-border transactions in 2030, replacing VAT control statements and st... Read more

Slovakia has opened a public consultation on draft legislation to mandate structured e-invoicing and near real-time VAT reporting from January 2027, aligning with the EU’s ViDA initiative. The phased reform will adopt a 5-corner Peppol model and culminate in the full replacement of Control Statements and EC Sales Lists by mid-2030, supported by a unified tax engine to streamline compliance.  ... Read more