Mandatory Electronic Invoicing to be Introduced in Slovakia

25.09.2025

From 1 January 2027, all companies in Slovakia will be required to issue invoices exclusively in electronic form. The corresponding legislative changes have been approved by the government.

In addition to the mandatory transition to electronic invoices, the Ministry of Finance plans to introduce a regulation for the real-time transmission of data on the supply of goods and services to the financial administration.

Timeline

The explanatory note to the draft amendment by the Ministry of Finance states that a transitional provision of the VAT law is introduced, effective from 1 January 2027 to 30 June 2030. During this period, taxpayers are obliged to issue and receive invoices in electronic format, as well as electronically transmit data on domestic supplies of goods and services.

From 1 July 2030, the bill establishes a permanent obligation for taxpayers to provide data on domestic supplies of goods and services in electronic form. As mandatory electronic invoicing and digital reporting on domestic taxable transactions are introduced, the obligation to submit a control declaration for VAT payers will be completely abolished by the same date. Each responsible person — the taxpayer, obliged to issue electronic invoices, must ensure the technical capability to send and receive them through the appropriate delivery service.

Similar requirements also apply to cross-border transactions: from 1 July 2030, taxpayers are required to issue and receive invoices in a structured electronic format for cross-border supplies of goods or services, as well as electronically notify tax authorities of such supplies. Consequently, from 1 July 2030, the obligation to submit summary reports will also be abolished.

What else will the law change

The draft also provides for the expansion of the tax administrator’s powers: it is proposed to give them the right to register two or more formally independent tax units as a single VAT payer on their own initiative (ex officio). These expanded powers, according to the proposal, should come into force as early as January 2026.

Finally, the Ministry of Finance proposes to expand the application of a special method of tax payment: in certain transactions for certain taxpayers, the tax authority will have the ability to impose on the buyer the obligation to transfer the tax specified in the invoice directly to a special account of the tax administration, opened in the supplier’s interest.