Slovakia’s Financial Administration has released accreditation requirements for digital postmen and announced a mandatory e‑invoicing mandate for domestic taxpayers from 1 January 2027, expanding to cross‑border transactions on 1 July 2030. The draft law requires e‑invoices in the EN16931 format and allows voluntary testing with certified providers starting spring 2026.
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E-Invoice.app · 11 days ago
Slovakia will enforce mandatory B2B e-invoicing via the Peppol network from 1 January 2027 under Law 385/2025 Z.z., following a voluntary testing period in 2026. All e-invoices must use the EN 16931 XML standard (UBL 2.1 or CII), be issued within 15 days, and reported within 5 days, with penalties up to €10,000 per infraction and €100,000 for repeated violations.
VatCalc · 16 days ago
Slovakia is drafting legislation to extend its domestic reverse charge regime to high‑risk B2B services such as IT, advertising and consultancy. The new rules would shift VAT liability to the customer and would only take effect once Slovakia secures a derogation from Article 193 of the EU VAT Directive. Businesses should prepare for customer‑side VAT accounting, stricter VAT ID checks and ERP updates.
VatCalc · about 1 month ago
Slovakia will enforce a 2027 e‑invoicing mandate for B2B and B2G domestic transactions, requiring invoices to be issued and received in the EU EN16931 structured format and reported in real‑time to the Finance Administration. The mandate will roll out in stages, with a voluntary transition in early 2026 and full compliance by 1 January 2027, while intra‑community e‑invoicing will become mandatory from July 2030. Additional changes include tax‑registration reforms effective 1 January 2026 to curb fraud and the replacement of control statements with the new e‑invoicing regime.
Meridian Global Services · about 2 months ago
Slovakia is implementing significant amendments to its VAT Act effective 1 April 2026, targeting high‑risk taxpayers. The changes grant the tax authority expanded powers, including extended registration deadlines, mandatory record‑keeping, and a presumption of cessation of activity. From 1 January 2027, a VAT guarantee mechanism will allow the authority to require customers to pay VAT directly to a special account, with guarantees ranging from €5,000 to €500,000.
VatCalc · 3 months ago
Slovakia will expand its special method of tax payment from 1 January 2027, allowing tax authorities to mandate split payments when there is a reasonable concern a supplier will not remit VAT. The new rule requires customers to pay the VAT directly to the tax authority and imposes penalties equal to the full VAT amount for non‑compliance. It is part of Act No. 385/2025 Coll. and aligns with the 2027 e‑invoicing mandate.
DW · 3 months ago
The European Public Prosecutor's Office (EPPO) has revealed that one in three of its VAT fraud investigations involve Slovakia, highlighting the country as a major transit point for criminal money flows. The report estimates VAT fraud costs the EU €50 billion annually and notes that tax fraud up to €20,000 is no longer a criminal offence in Slovakia.
From 1 January 2027, all VAT‑registered businesses in Slovakia must issue and receive e‑invoices.
Cross‑border e‑invoicing and reporting will be mandatory from 1 July 2030, in line with EU ViDA legislation.
Providers must have a registered office in an EU member state, a clean criminal record, proven technical capability via the Peppol testbed, and meet other specified accreditation criteria.
Businesses can start voluntary testing with a certified DP beginning in spring 2026.
E‑invoices must be in a structured electronic format that complies with the European EN16931 e‑invoice standard.
This summary was published on VATfaqs.com on 14 January 2026. It relates to VAT developments in Slovak Republic. The original source is Pagero.
