Slovakia introduces E-Invoicing and Tax Reporting overhaul ahead of the EU ViDA rollout.

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.

 

Slovakia’s Ministry of Finance has launched a public consultation on the digital transformation of its VAT reporting system, aiming to align with the European Union’s “VAT in the Digital Age” (ViDA) initiative. The consultation, which opened on 30 July 2025, invites feedback on draft legislation that would mandate structured e-invoicing and near real-time tax reporting for domestic business transactions starting in January 2027.

Slovakia’s Financial Administration (FA) plans to implement the reforms in three phases:

·         Jan 2027 Businesses must send, receive, and store structured e-invoices for domestic B2B transactions using the EU EN16931 standard.

·         Jan 2027 Near real-time e-reporting of these transactions to the tax authorities.

·         Jul 2030  Full ViDA-compliant e-invoicing and reporting for intra-community B2B transactions.

The reforms will culminate in the withdrawal of Slovakia’s domestic Control Statements and intra-community EC Sales Lists (ESLs) by June 2030.

Slovakia is adopting a decentralised 5-corner Peppol model, harmonised with the EU’s ViDA framework. The model will use the Core Invoice Usage Specification (CIUS) within the Peppol BIS 3 format, applying to resident taxpayers for:

·         Domestic B2B supplies

·         Imports from both EU and non-EU countries

Currently, only certain B2G transactions exceeding €5,000 are required to use e-invoicing via the government’s new IS EFA interface.

Slovakia is positioning itself as a pioneer in digital tax compliance, introducing what it claims to be the world’s only single tax engine and reporting application. This system will fully reconcile e-invoices with VAT returns, streamlining compliance and reducing administrative burdens for businesses.