Slovakia has announced a legislative amendment to the VAT Act introducing mandatory e-invoicing and real-time invoice data reporting, effective January 1, 2027. These measures align with EU directives to improve VAT compliance, fraud detection, and transaction efficiency. Public consultations on the draft law are open until January 31, 2025, with further stakeholder input expected in mid-2025.
Latest updates on the e-invoice obligation in Slovakia
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Slovakia
Author: Nikolina Basić
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Fiscal subject related
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Content accuracy validation date:
20.01.2025
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The Slovak government has unveiled preliminary details of a significant legislative amendment to the VAT Act (Act No. 222/2004 Coll.). This amendment aims to introduce mandatory e-invoicing and real-time invoice data reporting, in line with the EU directive on VAT regulations for the digital age. By mandating e-invoicing from January 2027, Slovakia seeks to improve the speed, transparency, and accuracy of VAT-related transactions across businesses. The legislative changes will align with Council Directive 2006/112/EC, ensuring Slovakia complies with EU-level regulations on cross-border VAT reporting by July 2030.
The financial administration will gain access to real-time data to better detect tax fraud and optimize control mechanisms.
The characteristics of the announced e-invoice system in Slovakia are:
- Mandatory E-Invoicing: Starting January 1, 2027, VAT payers will be required to issue and receive invoices in a structured electronic format compatible with EU standards.
- Real-Time Reporting for Domestic Transactions: Invoice data from domestic transactions must be electronically reported to the financial administration in real time, reducing manual interventions and speeding up processes.
- Registration reforms: New VAT registration and deregistration rules will take effect on January 1, 2026, to prevent fraudulent entities from re-entering the VAT system.
Currently, under the VAT Act, invoices can be issued in either paper or electronic form, with paper invoices being the most common. This practice slows down transaction processes and complicates payment timelines. Additionally, businesses are only required to submit invoice data monthly through VAT control statements, delaying fraud detection efforts.
The public is invited to shape this regulation by submitting comments and suggestions by January 31, 2025. The draft law will enter the review process in Q2 2025, during which stakeholders can further contribute their insights.
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