Published: 10 June 2026
Slovakia is continuing preparations for its mandatory e-invoicing and digital reporting framework, which is expected to apply from 1 January 2027 for domestic transactions. Under the current direction, taxable persons in Slovakia are expected to receive electronic invoices through certified service providers, while the country’s e-invoicing project is being developed as part of a broader VAT digitalisation agenda.
This was also reflected in a Financial Administration conference held on 26 May 2026, where Slovak authorities presented the planned eInvoice system, addressed business concerns, and announced that voluntary participation would be opened to entrepreneurs in advance of the mandatory rollout. The conference also highlighted the role of certified “digital postmen” in supporting the exchange of electronic invoices. In this context, SNI’s certification process to become a digital postman in Slovakia is also ongoing, reflecting the company’s continued investment in local e-invoicing capabilities and readiness for the upcoming mandate.
On 27 May 2026, the Ministry of Finance of the Slovak Republic announced that it had submitted a draft amendment to the VAT Act for interdepartmental commenting. The proposal remains at draft stage and may still change before adoption. However, it is particularly relevant for businesses preparing for Slovakia’s upcoming e-invoicing and digital reporting requirements, as it introduces a simplification for domestic buyers during the transitional period.
According to the Ministry, the draft amendment would remove the obligation for domestic customers to report data from received e-invoices during the transitional period. This means that between 1 January 2027 and 1 July 2030, buyers would not be required to digitally report data from received invoices, easing the initial compliance burden while the new framework is being introduced.
The proposal should be seen as a practical adjustment to Slovakia’s e-invoicing rollout rather than a cancellation of the mandate. Supplier-side obligations and the broader direction toward structured e-invoicing and digital reporting remain central to the country’s VAT digitalisation plans.
Beyond e-invoicing, the draft also includes wider VAT changes linked to EU rules, including the expansion of the single VAT registration regime, new treatment for platform-based short-term accommodation and passenger transport services, a special scheme for transfers of own goods within the EU, and stronger anti-evasion measures.
With this proposal, Slovakia aims to modernise its VAT system while making the transition to e-invoicing more manageable for businesses.
