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MANDATORY ELECTRONIC INVOICING – APPROVED IMPLEMENTATION OF E-INVOICES
On 24 September 2025, the government approved an amendment to the VAT Act, introducing mandatory electronic invoicing. The amendment will bring fundamental changes in the area of invoicing and reporting obligations for VAT registered entities,
Deduction of VAT on Motor Vehicles after 01.01.2026
As we have already informed you, within the framework of consolidation measures for 2026, there will be a fundamental adjustment of the rules for VAT deduction on passenger motor vehicles. The new rules will apply
Consolidation package 2026
On 24 September 2025, the Slovak Parliament approved the Consolidation Package. Most of the measures will take effect on 1 January 2026. New progressive personal income tax rate This measure will mainly affect above-average


