Fiscal subject related
The EMCS system offers various functionalities for both senders and recipients, tailored to their specific roles in the transportation process. As of February 13, 2023, it is mandatory for the transportation of gas oil, and motor gasoline within Slovakia's tax territory for business purposes to utilize the EMCS system. This requirement extends to distributors, sellers, fuel consumers, and in certain cases, user companies and tax warehouse operators. The latest phase of the EMCS, known as Phase 4.1, introduced interoperability with the EU Automated Export System (AES). This enhancement automates the exchange of information between Member States and economic operators, further facilitating the control of excise movements and providing more certainty to exporters.
To access the electronic communication within the EMCS system, users must meet specific conditions, including the use of a qualified electronic signature for electronic documents. This ensures the authenticity and security of the transactions. Obtaining a qualified electronic signature involves acquiring it from an accredited certification authority, which is essential for compliance with the system's requirements.
Other news from Slovakia
Financial Administration of Slovakia Launches "Hot Summer 5" campaign
Slovakia
Author: Nikolina Basić
The "Hot Summer 5" campaign targets high-risk businesses to ensure proper sales registration, raise awareness, and promote voluntary compliance in combating tax evasion. The Financial Administration has started its summer inspection campaign "Hot Summer 5", continuing efforts under the Action Plan to Combat Tax Evasion. The campaign focuses on proper sales registration and aims to raise awareness... Read more
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
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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