The Slovak Ministry of Finance has prepared a draft amendment to the VAT Act aimed at implementing the VAT in the Digital Age (ViDA) directive into practice. This represents a major shift in invoicing — starting in 2027, Slovakia will gradually introduce mandatory electronic invoicing and real-time digital reporting of transaction data to the Financial Administration.

The amendment is currently awaiting parliamentary approval and includes several key milestones that businesses should be aware of in advance.

Two main milestones in the introduction of E-Invoicing

From the 1^st of January, 2027 – Domestic transactions

From this date, Slovak VAT payers (§4, §4b, §4c) will be required to:

• Issue and receive invoices exclusively in an electronic format according to the prescribed XML structure,
• Electronically report data on domestic supplies of goods and services to the Financial Administration in real time.

This obligation will not apply until the 30^th of June, 2030 to foreign VAT payers registered under §5, or to taxable persons registered under §7 and §7a.

In practice, this means that businesses will need to implement systems capable of issuing e-invoices in the required format and communicating with a certified delivery service provider.

From the 1^st of July, 2030 – Cross-border transactions

From this date, e-invoicing will also extend to:

• Cross-border supplies and acquisitions of goods and services,
• All VAT payers, including foreign ones.

At the same time, the obligation to submit control sheets and EC Sales Lists will be abolished, since data will be reported to the Financial Administration automatically in real time. However, the VAT return form will be expanded with new items replacing these reports.

Delivery service (from the 1^st of January, 2026)

The concept of a delivery service will be introduced into the law from the 1^st of January, 2026, giving potential providers sufficient time to obtain certification. Starting from the 1^st of July , 2027, the use of a certified delivery service — a secure system for sending and receiving e-invoices — will become mandatory.

This delivery service will form the foundation of the EU-wide e-invoicing model, already in use in several other member states. The Financial Directorate of the Slovak Republic will maintain a register of certified providers and European delivery standards.

New definition of an invoice (from the 1^st of January, 2030)

The amendment redefines the term invoice in line with the European standard STN EN 16931, which sets unified technical requirements for e-invoicing across the EU.

Changes will also affect credit notes and notifications, which must be issued in the same electronic format as the original invoice (except for credit notes related to unpaid invoices under §25a).

Main updates:

• The deadline for issuing an invoice is shortened from 15 to 10 days (the original deadlines apply during the transitional period until June 30, 2030).
• New mandatory data elements include:
• The original invoice number (for credit notes),
• Supplier’s bank account numbers.
• Summary invoices (e.g., for utilities or rent) will be abolished — data must be reported monthly

Mandatory E-Invoicing for domestic VAT payers (from the 1^st of January, 2027)

From 2027, VAT payers will be required to issue and receive e-invoices in a unified XML structure. These invoices will, through the delivery service:

• Be delivered to the recipient, and
• Simultaneously sent in real time to the Financial Administration.

Advantages and disadvantages for businesses

• Reduced risk of errors and invoice fraud
• Automation of accounting processes
• Faster exchange of documents
• Need to adapt software and invoicing systems before January 1, 2027

Extension to cross-border transactions (from the 1^st of July 2030)

From the 1^st of July, 2030, the e-invoicing obligation will also apply to cross-border transactions.
New reporting duties will be introduced for various types of supplies of goods and services, including deadlines and reporting methods.

For non-compliance, the tax office may impose:

• A fine of up to €10,000,
• Up to €100,000 for repeated violations.

Moreover, failure to meet reporting obligations will result in loss of the right to VAT exemption on intra-EU supplies of goods.

Changes in rules for triangular transactions and tax liability

From the 1^st of July, 2030, additional changes will apply:

• The tax liability date for intra-EU supplies and acquisitions of goods will move to the tenth day after the transaction,
• For triangular transactions where the first buyer is from a third country, the invoice for the Slovak recipient must comply with the Slovak VAT Act, including e-invoicing rules.

How to prepare for E-Invoicing in practice

• Check whether your invoicing or accounting software supports the new XML format and integration with a delivery service.
• Follow updates from the Financial Administration and the Ministry of Finance on certified providers.
• Consider training or consultation to understand how the new system will function both technically and procedurally.
• Prepare your employees — especially those issuing or processing invoices — for changes in workflows.

Digitalization of VAT is coming – Be ready

E-invoicing is not just a new administrative requirement. It represents a step toward digital accounting, process automation, and greater business transparency.

If you want to learn more about how to prepare for e-invoicing and avoid mistakes during the transition, register for our training here.

Barbora Juhásová

Tax Manager | Accace Slovakia

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