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.
E-invoicing in Slovakia: draft VAT Amendment proposes simplification of E‑Invoicing
Public
Slovakia
Author: Nikolina Basić
Category:
Fiscal subject related
General information
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Content accuracy validation date:
12.06.2026
Content accuracy validation time:
08:18h
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 customers would be removed during a transitional period from January 2027 to July 2030.
The full go-live date for the mandatory e‑invoicing framework is set for July 1, 2030.
During the transitional period, invoice data reporting will continue through certified service providers, who act as intermediaries transmitting information to the Slovak tax authority. The removal of the received invoice reporting obligation would eliminate one of their key compliance functions.
The draft amendment is currently under an inter-ministerial comment procedure. No formal adoption or implementation timeline has yet been published. Businesses operating in Slovakia are advised to monitor the legislative process closely for further developments.
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