Slovakia introduces a grace period for E-Invoicing

The Slovak Republic’s Ministry of Finance has announced a softened rollout of its upcoming e-invoicing mandate. A draft amendment to the VAT Act (222/2004 Coll.) introduces a three-month penalty-free grace period starting January 1, 2027, and delays purchase invoice reporting until July 1, 2030. Also,  the draft proposes a three-month grace period starting 1 January, 2027, during which no penalties will be imposed.

Namely, the draft proposes two changes:

• Deferring the purchase invoice reporting requirement from 1 January 2027 to 1 July, 2030
• Introducing a transitional grace period from 1 January 2027, to 31 March 2027, during which no penalties will apply.

The proposal, submitted on May 27, 2026, calls for businesses to be given more time to adapt to new requirements. From January 2027, sellers covered by the mandate must issue electronic invoices and send invoice data directly to the Financial Directorate. Buyers must also be able to receive these invoices. The grace period applies only to penalties, not to the obligations themselves.

The Ministry has opened the draft for public feedback until June 16, 2026.