The Slovak government has approved amendments to the VAT Act that change the invoicing rules in Slovakia

On September 24, 2025, the Slovak government approved a draft amendment to the VAT Act, which is expected to bring, among other things, the following changes in the coming years:

Strengthening the Powers of Financial Administration

From 2026, the tax authorities will be able, ex officio, to register two or more formally independent taxable persons as a group – a single VAT payer. This can be applied to entities whose formal independence serves to circumvent VAT payment or to gain advantages from not accounting for VAT within their business activities.

From 2027, the application of a special method of VAT payment (“split payment”) is to be expanded so that, for selected transactions where there is reasonable suspicion that the supplier will not pay the VAT, the tax authorities may impose an obligation on the customer to pay the VAT from the invoice directly to the tax authority's account held for the supplier.

Mandatory electronic invoicing and data reporting

Mandatory electronic invoicing is introduced, along with the obligation for VAT payers to digitally report data on the supply of goods or services to the financial administration in real time.

• Effective from January 1, 2027, VAT payers established in Slovakia will be required to issue and receive electronic invoices in a defined format for domestic supplies of goods and services. The sending and receipt of invoices must be carried out through a delivery service provided by a certified provider. Anyone to whom such an electronic invoice is addressed will be required to receive it via the delivery service. Invoice data will be automatically sent to the financial administration.

• Effective from July 1, 2030, the obligation to issue and receive electronic invoices will be extended to all taxable persons also for cross-border supplies of goods and services. This is an amendment to the Slovak legislation in line with the new EU VAT rules introduced by the “VAT in the Digital Age” (ViDA) package. Data on cross-border supplies will be collected at the EU level. The aim is to facilitate information exchange and fraud detection. Due to the mandatory digital data reporting, the obligation to submit EU Sales Lists and VAT Ledger Statements will be abolished.

In connection with the introduction of mandatory electronic invoicing, legislative and technical amendments are also made to the Accounting Act. To increase the efficiency of tax administration, additions and amendments to the Tax Procedure Code are being proposed. Changes will also affect the Act on Guaranteed Electronic Invoicing and the Public Procurement Act.

The government’s draft amendment was submitted to parliament on September 26, 2025. We will keep you informed about further developments in the legislative process.