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Public Slovakia Author: Nikolina Basić
Slovakia has approved a draft bill requiring VAT-registered businesses to adopt mandatory e-invoicing and real-time reporting from 2027, with cross-border transactions included by 2030. The reforms also introduce updated VAT registration rules, mandatory cashless payment options, and investment support measures, aligning the country with the EU’s ViDA initiative.
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Content accuracy validation date: 08.10.2025
Content accuracy validation time: 08:26h

The Slovak Republic approved a draft bill mandating electronic invoicing and online reporting for VAT-registered businesses. The legislation, passed on 26 September 2025, also includes support for select corporate investment projects.

Accepted changes are:

·         Starting 1 January 2027, all domestic VAT-registered businesses must issue and receive invoices electronically for local transactions.

·         From 1 July 2030, the e-invoicing requirement will expand to foreign VAT-registered businesses for EU cross-border transactions.

·         Real-time reporting of electronic invoice data will be required from 2027, in line with EU-Directive 2025/516.

·         VAT registration rules will be updated in January 2026, including automatic group registration to help prevent tax evasion.

Importantly, all sellers must offer cashless payment options—such as QR code payments—starting 2027, under the new Revenue Recording Act.

These reforms reflect Slovakia’s commitment to digitalizing its tax processes and supporting industrial growth, in line with the EU’s VAT in the Digital Age (ViDA) initiative.

 

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