Slovakia Moves Forward with E-Invoicing and Real-Time Reporting Legislation
Slovakia is advancing its digital tax agenda, with draft legislation for a new mandatory e-invoicing and real-time reporting system now submitted to the National Parliament for approval. This move aligns Slovakia's fiscal policy with the European Union's broader VAT in the Digital Age (ViDA) initiative.
The Proposed System: A Phased Approach
The draft law outlines a two-phase implementation plan:
- Phase 1 (January 1, 2027): E-invoicing will become mandatory for all domestic B2B transactions between VAT-registered taxpayers in Slovakia.
- Phase 2 (July 1, 2030): The mandate will expand to include cross-border transactions. This second phase will also mark the end of traditional VAT control statements and EC recapitulative statements.
Technical Requirements
Under the new framework, all invoices must be issued in a structured electronic format compliant with the EN 16931 standard.
The exchange of these e-invoices will be managed through certified delivery service providers. These providers will play a crucial role in the new ecosystem, responsible for:
- Validating the format of e-invoices.
- Reporting invoice data to the tax authority in real-time.
- Ensuring the authenticity, integrity, and security of the entire process.
The Financial Directorate will maintain a public register of these certified providers, ensuring transparency and reliability for businesses as they transition to the new system.
There’s more you should know about e-invoicing in Slovakia – learn more about the new and upcoming regulations.
