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.
From 1 January 2027 until 30 June 2030, domestic supplies of goods and services must be invoiced electronically and reported to the tax authority.
Starting 1 January 2027, the tax office can require the customer to pay the VAT directly to the tax administrator’s account maintained for the supplier.
Guide No. 1/DPH/2026/I issued by the Slovak Financial Administration on 14 January 2026.
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