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.
It takes effect on 1 January 2027 under Law 385/2025 Z.z.
E-invoices must use EN 16931 XML in UBL 2.1 or CII syntax; PDF and EDIFACT are not valid.
Businesses must issue e-invoices within 15 days and report received invoices within 5 days.
From 1 January 2027, up to €10,000 per infraction for failure to report or late reporting; repeated violations up to €100,000.
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VatCalc · 5 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 · 23 days 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 1 month 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.
Bloomberg Tax · 3 months ago
The Slovak Financial Administration released Guide No. 1/DPH/2026/I on January 14, 2026, outlining amendments to the VAT Act. Key provisions include mandatory electronic invoicing for domestic supplies from 1 January 2027 to 30 June 2030 and an option for the tax office to require customers to pay VAT directly to the tax administrator’s account if a supplier is suspected of non‑payment. The guidance applies to all Slovak taxpayers engaged in domestic supply of goods and services.
