The Slovak Republic’s Ministry of Finance has softened its e-invoicing mandate by introducing a three-month penalty-free grace period from 1 January 2027 and deferring purchase invoice reporting until 1 July 2030. The draft VAT Act 222/2004 Coll. amendment is open for feedback until 16 June 2026.  

RF Report

The Slovak Republic’s Ministry of Finance has unveiled a softened approach to the upcoming e-invoicing mandate through a draft VAT Act amendment currently under review. The proposal seeks to balance regulatory compliance with business readiness by phasing in requirements and providing a penalty-free window.

Delayed reporting and transitional relief

The draft amendment to VAT Act 222/2004 Coll., submitted on 27 May 2026, postpones the purchase invoice reporting obligation until 1 July 2030, granting businesses nearly four additional years beyond the initial January 2027 deadline. More immediately, the amendment introduces a three-month transitional period running from 1 January 2027 to 31 March 2027, during which taxpayers face no penalties for non-compliance.

What sellers and buyers must do

From January 2027, sellers falling within the e-invoicing scope must issue electronic invoices and submit invoice data directly to the Financial Directorate. All eligible buyers, in turn, must be capable of receiving these invoices. The grace period applies only to the penalty regime—not to the core obligations themselves.

Timeline for industry response

The Ministry has opened the draft for public comment through 16 June 2026, allowing stakeholders to provide feedback before finalisation.

Once enacted, the measures will reshape The Slovak Republic’s VAT compliance landscape while giving businesses a critical runway for system upgrades and procedural adjustments.