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, making it essential to prepare in advance. The aim is to streamline tax collection, enhance transparency in the tax system, reduce the administrative burden, and, above all, strengthen the fight against tax evasion.

  • As of 1 January 2026, the central e-invoicing infrastructure will be made available on a voluntary basis to all VAT-registered entities.
  • As of 1 January 2027, mandatory electronic invoicing (e-invoicing) and mandatory reporting of data will apply to domestic transactions between taxable persons established in Slovakia.
  • As of 1 July 2030, the obligation will be extended to all cross-border B2B and B2G transactions within the EU, regardless of where the entities are established.

E-INVOICING AND TECHNICAL SOLUTION

An e-invoice must contain the information required by the VAT Act and must be issued, transmitted, and received in a structured electronic format in accordance with EN 16931 and the syntaxes specified in Directive 2014/55/EU. The basis of the format will be Peppol BIS 3.0. The processing of e-invoices must be fully automated and without the need for manual intervention.  Entrepreneurs will be able to use either their own accounting or ERP system certified under the Act, or the services of an external certified e-invoicing solution provider.

MANDATORY REPORTING OF E-INVOICE DATA TO THE TAX ADMINISTRATION

The supplier will be obliged to report the invoice data no later than on the date of issuance of the invoice, or within 5 days if the invoice is issued by the customer. If the invoice is issued by the customer on behalf of the supplier (self-billing), the obligation to report the data to the Slovak Tax Administration remains with the supplier registered for VAT in Slovakia.

The customer (recipient) will be obliged to report the data within 5 days of receiving the e-invoice.

As of 1 July 2030, this reporting obligation will completely replace both the inland VAT statement and the EC Sales List, which will be abolished.

OTHER IMPORTANT CHANGES AND INFORMATION

As of 1 July 2030, the time limit for issuing an invoice will be shortened from 15 days to 10 days from the supply of goods or services, the receipt of payment prior to the supply, or the date of the change in the taxable amount.

The right to deduct VAT will arise only on the basis of an electronic invoice issued in accordance with the law. Paper invoices or other nonstandard forms will not be sufficient, unless the law expressly provides for an exception.

We recommend starting the analysis of internal systems and processes already now in order to prepare in good time for the new invoicing and reporting regime.