The Slovak Republic has approved a new law to modernise VAT reporting, mandating electronic invoicing and real-time data submission. The measures, rolled out in two phases from 2027 and 2030, aim to replace traditional VAT reporting with a fully digital system.
The Slovak Republic Parliament approved a draft law on 9 December 2025, introducing measures to tackle tax evasion, close the VAT gap, and implement the EU Directive 2025/516 on VAT in the digital era (ViDA). The law establishes mandatory electronic invoicing and digital reporting requirements, which will be rolled out in two stages.
Mandatory Electronic Invoicing
From 1 January 2027, all domestic VAT-registered businesses will be required to issue and receive invoices in a standardised electronic format for transactions within Slovakia. At the same time, taxpayers must report invoice data in real time to the Slovak tax authorities for domestic supplies.
The second phase, starting 1 July 2030, extends these obligations to cross-border transactions, including both intra-EU supplies and transactions with non-EU suppliers selling into Slovakia.
Abolition of Current Reporting Requirements
Starting 1 July 2020, current reporting requirements, such as the VAT control statement and the ESL return (summary statements), will be eliminated, as the necessary information will be captured automatically through e-invoicing and digital reporting.
Additionally, from 1 July 2030, VAT deduction rights for domestic supplies will depend on the possession of a valid e-invoice, introducing a new condition for claiming input VAT.
Earlier, the Slovak Republic’s government submitted the amended Value Added Tax (VAT) Act to Parliament on 26 September 2025, to introduce mandatory electronic invoicing and online data reporting to tax authorities.
