Fiscal subject related
The Slovak Ministry of Finance has officially launched a public consultation on proposed amendments to the VAT Act (Act No. 222/2004 Coll.), regarding mandatory structured electronic invoicing and real-time reporting. The consultation, which began on July 30, 2025, remained open until August 19, after which the draft legislation will enter the formal legislative process.
The reform is part of Slovakia’s broader effort to align with the EU Directive 2025/516 on VAT in the Digital Age (ViDA). This directive seeks to modernize VAT systems across Member States, reduce fraud, and harmonize reporting obligations. Slovakia joins a growing list of EU countries transitioning from traditional VAT statements to real-time transaction reporting.
Implementation Dates
· Jan 1, 2026: VAT registration reforms, including automatic group VAT registration
· Jan 1, 2027: Mandatory structured e-invoicing for domestic VAT-registered taxpayers
Real-time reporting to Slovak Financial Administration
Invoices exchanged via certified delivery services
· Jul 1, 2030 Extension of e-invoicing to cross-border transactions
Replacement of VAT control statements and EC Sales Lists
The draft law defines an electronic invoice as a structured document compliant with the European EN 16931 standard. It applies to B2B and B2G transactions, while B2C remains outside the mandate for now. The system will be built on a decentralized five-corner Peppol model, leveraging certified service providers to ensure data integrity, format validation, and automated reporting.
Slovak businesses are advised to begin preparations for the phased transition:
· System Integration: IT and accounting platforms must connect with certified service providers.
· Compliance Simplification: Post-2030, the abolition of VAT control statements and EC Sales Lists will streamline reporting.
· Transparency Measures: The Financial Directorate will maintain a public register of certified delivery services and recognized standards.
Before the law takes effect, it must pass through parliamentary approval, receive presidential assent, and be officially published.
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