Fiscal subject related
One of the main changes is that alcoholic beverages will no longer be eligible for the reduced VAT rate of 10%, which currently applies to restaurant services. Instead, alcoholic beverages will be subject to the standard VAT rate of 20%, which applies to most goods and services. This VAT change will be applicable from January 1, 2024.
Another change is that the VAT registration threshold will be increased from EUR 49,790 to EUR 100,000 in 2024. This means that small businesses with a turnover of less than EUR 100,000 will not have to register for VAT and charge VAT to their customers. This will reduce the administrative burden and compliance costs for small businesses and encourage more entrepreneurs to enter the market.
Other news from Slovakia
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginSlovakia introduces a grace period for E-Invoicing
Slovakia
Author: Nikolina Basić
The Slovak Ministry of Finance announced a three-month penalty-free grace period for e-invoicing, delaying purchase invoice reporting to July 1, 2030, enabling better business adaptation. The Slovak Republic’s Ministry of Finance has announced a softened rollout of its upcoming e-invoicing mandate. A draft amendment to the VAT Act (222/2004 Coll.) introduces a three-month penalty-free grace... Read more
E-invoicing in Slovakia: entrepreneurs can now choose a digital postman
Slovakia
Author: Nikolina Basić
Slovakia has launched an eInvoice portal service allowing entrepreneurs to quickly select a certified “digital postman” provider, verify their identity, and connect to the Peppol network for electronic invoicing. The Financial Administration of Slovakia has officially launched electronic invoicing, introducing a new service that allows entrepreneurs to select a certified delivery provider —... Read more
E-invoicing in Slovakia: draft VAT Amendment proposes simplification of E‑Invoicing
Slovakia
Author: Nikolina Basić
Slovakia is considering a VAT Act amendment that would remove received-invoice reporting during the 2027–2030 transitional period, while keeping the mandatory e-invoicing go-live date set for 1 July 2030. The Slovak Ministry of Finance has submitted a draft amendment to the VAT Act for inter-ministerial comment. The obligation to report data for invoices received within 5 days from domestic custo... Read more
E-invoice in Slovakia – voluntary launching into the system before rollout and update of the FAQ document regarding e-invoices
Slovakia
Author: Nikolina Basić
Slovakia is preparing for voluntary e-invoicing registration ahead of the 2027 mandate, with authorities emphasizing easier compliance, reduced paperwork, and support for businesses. The latest FAQ also clarifies key rules on scope, XML archiving, alternative delivery channels, provider obligations, and corrective invoices. The financial management conference on electronic invoicing in Slovakia sh... Read more
Slovakia to Introduce Mandatory B2B E-Invoicing and Digital Reporting From January 2027
Slovakia
Author: Ljubica Blagojević
Slovakia will require mandatory e-invoicing and digital reporting for domestic B2B transactions from 1 January 2027, mainly affecting VAT taxpayers and Slovak fixed establishments. Voluntary adoption starts in Q2 2026, while from 1 July 2030 the system will expand to cross-border EU transactions and replace VAT ledger statements and EU sales lists. The reform is part of the EU VAT in the Digital A... Read more
Slovak Parliament Rejects Proposal to Raise VAT Registration Threshold to €83,000
Slovakia
Author: Ljubica Blagojević
Slovakia rejected a proposal to raise the VAT registration threshold from €50,000 to €83,000, so current VAT registration rules remain unchanged. Small businesses will therefore continue to follow the existing thresholds and obligations. The Slovak Parliament rejected proposed legislation on 7 May 2026 that would have increased the VAT registration threshold from €50,000 to €83,000 from... Read more