The deadline for sending feedback is 19 August 2025.
The Slovak Republic’s Ministry of Finance is consulting on a Draft Law No. LP/2025/396 on 30 July 2025, to amend the Value Added Tax Act and related laws, aimed at introducing mandatory electronic invoicing and online data reporting to tax authorities.
The draft legislation also intends to implement key provisions of the EU Directive 2025/516 on VAT rules for the digital age (VIDA).
The Council Directive (EU) 2025/516 for the EU’s VAT in the Digital Age (ViDA) Package took effect on 14 April 2025. The package introduces updates to the EU’s VAT systems to align with the demands of digital economies, tackle VAT fraud, and streamline administrative processes for small businesses and service providers.
The consultation deadline is 19 August 2025.
The key changes included in the draft law are as follows:
- From 1 January 2027, domestic VAT-registered taxpayers must issue and receive invoices in a mandatory electronic format for domestic transactions.
- From 1 July 2030, this electronic invoicing obligation will extend to foreign VAT-registered taxpayers for EU cross-border transactions.
- Electronic invoice data reporting for domestic transactions is required starting 1 January 2027, following the EU Council Directive 2025/516.
Reporting of electronic invoices issued and received for EU cross-border transactions becomes mandatory from 1 July 2030 under Article 5 of Directive 2025/516. - VAT control statement and EC Sales List reporting will be abolished from 1 July 2030.
- VAT registration rules will be amended from 1 January 2026 to enhance tax evasion prevention, including introducing group registration for VAT ex officio.
For the draft law to become effective, it must be approved by parliament, signed by the President, and published in the Collection of Laws.
