Slovak Republic approved mandatory e-invoicing from 2027 and cashless payments, and granted corporate tax relief for two investment projects.

The Slovak Republic’s government has approved a draft bill amending the Value Added Tax Act and related legislation, introducing mandatory electronic invoicing and online reporting to tax authorities.

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.

From next year, all sellers in the Slovak Republic must provide cashless payment options, such as QR code payments via banking apps, under the new Revenue Recording Act, which will replace current electronic cash register rules.

In addition, the government has approved corporate investment support for two projects. Deliace Centrum in Strážske, Michalovce district, will receive EUR 376,485 in corporate tax relief to expand its hot-rolled steel sheet cutting facility. Uniconn Technology Slovakia in Košice will get EUR 3.5 million to establish a new facility producing battery cell contact systems.

Under Program Slovakia, EUR 233.17 million remains available for disbursement this year. So far, national spending has reached EUR 1.28 billion, or 10.2% of the total EUR 12.59 billion allocation.

Earlier, the Slovak Republic’s Ministry of Finance consulted 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.