Slovakia: Draft legislation to adopt measures from ViDA package, introduce changes to mandatory e-invoicing and digital data reporting, prevent abuse of VAT system

The Ministry of Finance on May 27, 2026, submitted draft amendments to the VAT Act for consultation, which would:

• Adopt Articles 2 to 4 of Council Directive (EU) 2025/516—part of the VAT in the Digital Age (ViDA) package—to (1) introduce amendments to the rules for the platform economy and extend the “single VAT registration” system, and (2) amend the rules concerning the person liable to pay VAT on imports in the context of distance sales of goods imported from third countries, when the goods are subject to the special Import One-Stop Shop (IOSS), and repeal the special arrangements for the declaration and payment of VAT on the importation of goods (transposition of the related Council Directive (EU) 2025/1539). Read a June 2026 report prepared by the KPMG member firm in Slovakia
• Introduce changes to mandatory e-invoicing and digital reporting of invoice data, including (1) waiver of the general obligation to receive e-invoices via a delivery service for taxable persons who are not VAT payers, (2) waiver of the obligation to report data from received e-invoices sent via a delivery service, and (3) introduction of a so-called “grace period” for the first three months following the transition to e-invoicing—all effective January 1, 2027. Read a June 2026 report prepared by the KPMG member firm in Slovakia
• Introduce measures to combat VAT evasion and abuse of the VAT system, including expanding the range of situations in which the tax authority may, of its own accord, cancel a VAT payer’s registration. Read a June 2026 report prepared by the KPMG member firm in Slovakia