Slovakia’s Financial Administration has released accreditation requirements for digital postmen and announced a mandatory e‑invoicing mandate for domestic taxpayers from 1 January 2027, expanding to cross‑border transactions on 1 July 2030. The draft law requires e‑invoices in the EN16931 format and allows voluntary testing with certified providers starting spring 2026.
From 1 January 2027, all VAT‑registered businesses in Slovakia must issue and receive e‑invoices.
Cross‑border e‑invoicing and reporting will be mandatory from 1 July 2030, in line with EU ViDA legislation.
Providers must have a registered office in an EU member state, a clean criminal record, proven technical capability via the Peppol testbed, and meet other specified accreditation criteria.
Businesses can start voluntary testing with a certified DP beginning in spring 2026.
E‑invoices must be in a structured electronic format that complies with the European EN16931 e‑invoice standard.
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Meridian Global Services · 2 days ago
Slovakia is implementing significant amendments to its VAT Act effective 1 April 2026, targeting high‑risk taxpayers. The changes grant the tax authority expanded powers, including extended registration deadlines, mandatory record‑keeping, and a presumption of cessation of activity. From 1 January 2027, a VAT guarantee mechanism will allow the authority to require customers to pay VAT directly to a special account, with guarantees ranging from €5,000 to €500,000.
VatCalc · about 1 month ago
Slovakia will expand its special method of tax payment from 1 January 2027, allowing tax authorities to mandate split payments when there is a reasonable concern a supplier will not remit VAT. The new rule requires customers to pay the VAT directly to the tax authority and imposes penalties equal to the full VAT amount for non‑compliance. It is part of Act No. 385/2025 Coll. and aligns with the 2027 e‑invoicing mandate.
DW · about 1 month ago
The European Public Prosecutor's Office (EPPO) has revealed that one in three of its VAT fraud investigations involve Slovakia, highlighting the country as a major transit point for criminal money flows. The report estimates VAT fraud costs the EU €50 billion annually and notes that tax fraud up to €20,000 is no longer a criminal offence in Slovakia.
Bloomberg Tax · about 2 months ago
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.
Grant Thornton Slovakia · about 2 months ago
Slovakia will implement several VAT and tax changes from 1 January 2026, including removing the reduced 19% rate for processed foods high in salt or sugar, expanding the 5% reduced rate to certain printed media, exempting individuals from the financial transaction tax, and introducing a 0.0125% monthly special levy on pension and collective investment companies.
Fonoa · about 10 hours ago
France will enforce a comprehensive e‑invoicing and e‑reporting regime from 1 September 2026. Large and mid‑size enterprises must issue and receive electronic invoices immediately, while SMEs and micro‑enterprises will join the rollout in 2027. The reform covers domestic B2B, B2C, and cross‑border transactions, with special rules for overseas territories.
