Slovak Republic Introduces Mandatory e-Invoicing and e-Reporting on Tax

The Slovak Republic published a draft law amending and supplementing Collective Act No. 222/2004 on Value Added Tax, which introduces measures aimed at combating tax evasion, reducing the tax gap, and transposing EU Directive 2025/516 on VAT rules for the digital age (ViDA) into the national legislation.

Importantly, amendments stipulate for the introduction of mandatory electronic invoicing and digital data reporting with the help of certified electronic delivery service providers in accordance with the EU standards of electronic documents exchange. The Financial Directorate of the Slovak Republic overviews the electronic exchange and is responsible for the registration of electronic delivery service providers.

The payer who receives the goods or services shall state in the tax return the total amount of the tax base, the total amount of tax and the total amount of tax deducted from all received simplified invoices for the tax period in which the simplified invoices were issued. If for a given tax period the total amount of tax deducted from simplified invoices is EUR 3,000 or more, the payer shall be obliged to state separately the total amount of the tax base, the total amount of tax and the total amount of tax deducted, broken down by individual suppliers of goods and services, indicating their tax identification number.

The transitional period for the introduction of electronic e-invoicing and data exchange will occur in two stages:

a) from 1 January 2027, VAT payers will be required to issue and receive e-invoices and digitally report data for domestic supplies of goods and services (B2B); and

b) from 1 July 2030, e-invoicing and e-reporting will be introduced for cross-border supplies.

Payers who fail to report the electronic exchange data or did not report the full extent of the data required to the Financial Directorate will face a fine of up to EUR 10,000.

Draft Law amending and supplementing Collective Act No. 222/2004