Published: February 2026
Slovakia has formally confirmed the introduction of mandatory electronic invoicing as part of its wider VAT digitalisation agenda. Following approval by the National Council, Law No. 385/2025 Z.z. was published on 19 December 2025, amending the VAT Act and several related laws. The reform introduces structured e-invoicing combined with transaction-level digital reporting for domestic supplies, aligned with the EU’s VAT in the Digital Age (ViDA) Directive (EU 2025/516).
The new regime will be implemented in two phases. From 1 January 2027, Slovak VAT payers will be required to issue and receive structured e-invoices for domestic B2B and B2G transactions, including supplies to certain non-taxable legal persons. E-invoices must be issued, transmitted, and received in a structured electronic format that enables automatic processing and complies with the European e-invoicing standard referenced in the VAT Act.
Until 30 June 2030, key timing rules will apply, including a 15-day deadline for issuing invoices, real-time reporting of outgoing invoices, and reporting of received invoices within five days. E-invoice exchange and digital reporting will take place via certified delivery services operated by accredited providers, designed to align with a European delivery standard.
From 1 July 2030, the system will expand to intra-EU cross-border transactions, with invoices treated as electronic by default and a reduced 10-day issuance deadline. B2C transactions, classified supplies, and deliveries to security authorities remain excluded. The legislative amendments enter into force on 1 January 2026.
