Slovakia: Draft amendments to VAT law submitted to Parliament
Includes introduction of electronic invoicing and data reporting
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October 1, 2025
The government on September 26, 2025, submitted to Parliament a draft amendment to the Value Added Tax (VAT) Act, which includes the following proposed changes:
- Strengthening tax administration: From 2026, the tax authorities would be able to register two or more formally independent taxable persons as a single VAT payer when formal independence serves to circumvent VAT payment or to gain advantages from not accounting for VAT within their business activities. In addition, from 2027, the application of a special method of VAT payment (“split payment”) would be expanded so that, for situations when there is reasonable suspicion that the supplier will not pay the VAT, the tax authorities may impose an obligation on the customer to pay the VAT from the invoice directly to the tax authority's account held for the supplier.
- Mandatory electronic invoicing (e-invoicing) and data reporting: Mandatory e-invoicing would be introduced, along with the obligation for VAT payers to digitally report data on the supply of goods or services to the financial administration in real time.
- From January 1, 2027, VAT payers established in Slovakia would be required to issue and receive e-invoices in a defined format for domestic supplies of goods and services.
- From July 1, 2030, the obligation to issue and receive e-invoices would be extended to all taxable persons and for cross-border supplies of goods and services, in line with the new EU VAT rules introduced by the VAT in the Digital Age (ViDA) package.
Read a September 2025 report prepared by the KPMG member firm in Slovakia