The Slovak National Council has approved a major legislative package amending the VAT Act and several related laws. The primary measures are effective from\u00a01st January 2026, although some key provisions, such as mandatory e-invoicing, will be implemented in later phases. This reform is a part of a broader fiscal consolidation effort and aligns with the EU’s ViDA (VAT in the Digital Age) initiative.<\/p>\n
Key Provisions Effective 1st January 2026 Mandatory VAT Grouping: Enhanced Tax Authority Powers: VAT Deduction on Vehicles: VAT Rate on Unhealthy Foods:<\/u> Tax Amnesty: Future Implementations Mandatory Electronic Invoicing (e-Invoicing): Real-Time Data Reporting: Cross-Border Reporting: Abolishment of Control Statements: These reforms signify a comprehensive overhaul of Slovakia’s tax landscape, aiming to enhance fiscal stability and modernize tax administration processes.<\/p>\n \n ","protected":false},"excerpt":{"rendered":" The Slovak National Council has approved a major legislative package amending the VAT Act and several related laws. The primary measures are effective from\u00a01st January 2026, although […]<\/p>\n","protected":false},"author":239137924,"featured_media":12910,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[1387],"tags":[1398],"class_list":["post-12908","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","tag-slovakia-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/01\/skreform_1140x360.jpg","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-3mc","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/12908","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/users\/239137924"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/comments?post=12908"}],"version-history":[{"count":3,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/12908\/revisions"}],"predecessor-version":[{"id":12912,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/12908\/revisions\/12912"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media\/12910"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media?parent=12908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/categories?post=12908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/tags?post=12908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n<\/strong>The immediate changes focus on strengthening the powers of the financial administration and adjusting specific tax rules:<\/p>\n
\n<\/u>Tax authorities gain the power to register two or more formally independent but economically interconnected entities as a single VAT group to prevent tax evasion. A new VAT ID will be assigned to the group, and individual IDs will become invalid.<\/p>\n
\n<\/u>Tax authorities are now permitted to conduct search activities outside their usual territorial jurisdiction and can impose preliminary measures to withhold tax overpayments or excessive deductions if non-payment is a concern.<\/p>\n
\n<\/u>New rules for VAT deduction on business vehicles are introduced. A flat-rate\u00a050% VAT deduction\u00a0is allowed for vehicles used for both business and private purposes (including related expenses like fuel and maintenance) without needing detailed mileage records. A\u00a0100% VAT deduction\u00a0remains possible for vehicles used exclusively for business, subject to stricter documentation.<\/p>\n
\nA range of processed food products with high sugar or salt content will move from the reduced 19% VAT rate to the standard\u00a023%\u00a0rate.<\/p>\n
\n<\/u>A tax amnesty period will run from\u00a01st January to 30th June 2026, allowing taxpayers to settle outstanding tax liabilities (recorded as of 30th September 2025) without incurring penalties or late-payment interest.<\/p>\n
\n<\/strong>The Act also outlines future changes to implement digital taxation:<\/p>\n
\n<\/u>Starting from\u00a01st January 2027, all domestic VAT-registered taxpayers will be required to issue and receive invoices in a structured electronic format that complies with EN 16931 standards.<\/p>\n
\n<\/u>From the same date (1st January 2027), real-time electronic invoice data reporting to the financial administration will be mandatory.<\/p>\n
\n<\/u>The mandatory e-invoicing and real-time reporting will extend to cross-border supplies from\u00a01st July 2030.<\/p>\n
\n<\/u>The requirement to file VAT control statements will be abolished as of\u00a01st July 2030.<\/p>\n