The amended VAT Law is aimed at introducing mandatory electronic invoicing and online data reporting to tax authorities, which goes into effect from January 2027.
The Slovak Republic’s government has submitted the amended Value Added Tax (VAT) Act to Parliament on 26 September 2025, 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 key proposed changes include that starting in 2026, the tax authorities can treat multiple formally independent taxpayers as a single VAT entity if independence is used to evade VAT or gain related benefits. From 2027, the VAT “split payment” system will expand, allowing authorities to require customers to pay VAT directly to the tax account when there is suspicion the supplier may not remit it.
Concerning mandatory electronic invoicing (e-invoicing) and data reporting, starting 1 January 2027, all domestic VAT-registered taxpayers are required to issue and receive invoices in a mandatory electronic format for domestic transactions, with electronic invoice data reporting also becoming obligatory in line with EU Council Directive 2025/516. From 1 July 2030, this electronic invoicing requirement will extend to foreign VAT-registered taxpayers for EU cross-border transactions.
This follows after the Ministry of Finance announced it is consulting on a Draft Law No. LP/2025/396 on 30 July 2025, to amend the Value Added Tax Act and related laws.
