Changes to mandatory electronic invoicing and digital data reporting

The draft amendment clarifies and amends the rules based on experience gained from the ongoing technical implementation in Slovakia and other EU Member States. The changes will be as follows:

From 1 January 2027:

• waiver of the general obligation to receive electronic invoices via a delivery service for taxable persons who are not VAT payers, in respect of invoices for the supply of goods or services to be received in connection with provision of VAT-exempt property lettings, provided that such property is not classified as business assets under the Slovak Income Tax Act – this exemption does not apply if the taxable person is required to be able to receive electronic invoices in relation to other transactions they carry out;
• waiver of the obligation to report data from received electronic invoices sent via a delivery service – the reason being that the exchange of e-invoices and the reporting of data are fully automated, and the data reported to the tax authorities by the supplier are essentially identical to the data that the customer would report;
• a proposal regarding the reporting of data from corrected invoices – that all unchanged data from the original invoice and the corrected data (and not just the data that have changed) should be reported; the serial number of the original invoice will also be reported;
• the introduction of a so-called ‘grace period’ for the first three months following the transition to electronic invoicing – during which certain breaches of obligations will not be penalised, such as the late or incorrect issuance of an electronic invoice or the failure to report the required data to the specified extent or within the prescribed time limit;

From 1 July 2030:

• legislative and technical amendments clarifying the circumstances in which a simplified invoice cannot be issued – the provision will now refer generally to the definition of a simplified invoice without distinguishing between its various forms;
• a proposal that, where the deadline for issuing an electronic invoice or for reporting invoice data falls on a Saturday, Sunday or public holiday, the last day of the deadline shall be the next working day, in accordance with the Tax Code.

(Note: the rules subject to the proposed amendment are not included in the wording of the Act in force until 30 June 2030; the draft amendment therefore does not contain changes for the period up to the end of June 2030).

The draft amendment is currently undergoing evaluation following the consultation process. We will keep you informed of further developments in the legislative process.