Slovakia – E-Invoicing

The Slovakian Minister of Finance published a draft law on the introduction of e-invoicing and real time reporting. This new requirement in planned to be implemented in phases as follows:

– January 2027: E-Invoices and e-reporting for companies established and registered for VAT in Slovakia. Businesses will be required to issue and receive invoices in a structured electronic format that is compliant with EN 16931 and exchanged it via certified delivery services.

– July 2030: E-Invoices and e-reporting will be extended to cross-border transactions for both Slovak and foreign taxpayers registered for VAT in Slovakia.

Additionally, as a result of the introduction of e-invoicing and e-reporting, Slovakia is planning to abolish the obligation for submission of VAT Control Statement and EC Sales after 2030.

Businesses requiring to comply with e-invoicing and e-reporting obligation should start reviewing their current systems in order to upgrade or integrate e-invoicing solution compatible with the Slovakian requirements.