Regulatory updates - Slovakia

On August 21, 2026, the Financial Administration announced the technical readiness of its e-invoicing and digital reporting requirements (DRR) solution. Slovakia's Peppol-based five-corner model is designed to support both the domestic mandate beginning January 1, 2027, and the EU's VAT in the Digital Age (ViDA) requirements. Under ViDA, mandatory e-invoicing and digital reporting requirements will apply from July 1, 2030, to relevant intra-EU cross-border B2B transactions.

Draft VAT amendments remain pending

As previously reported, a draft amendment to the Value Added Tax (VAT) Act was submitted for interdepartmental review. The draft proposes two key changes to the e-invoicing obligation: purchase invoice reporting would be deferred to July 1, 2030, and a penalty-free transitional period would apply from January 1 through March 31, 2027.

If approved, domestic sellers within scope will remain required to issue e-invoices and report invoice data to the Financial Directorate from January 2027, while all buyers within scope will be required to receive e-invoices. 

On June 23, 2026, the Slovak Financial Administration announced that it will automatically assign a tax identification number (TIN; daňové identifikačné číslo, DIČ) to approximately 58,000 non-governmental entities that do not yet hold one. The assigned TINs will also be published in the Financial Administration portal lists, allowing suppliers and service providers to update their records.

This measure is intended to ease the transition ahead of the 2027 e-invoicing mandate. Civic associations, foundations, non-profit organisations, and other legal entities will, in most cases, not need to apply for a TIN themselves.

Automatic registration process

Automatic income tax registration will apply primarily to civic associations, foundations, non-profit organisations, and other legal entities that currently hold only an organisation identification number (identifikačné číslo organizácie, IČO). Assignments will be made automatically using data from the Register of Legal Entities, Entrepreneurs, and Public Authorities. The process will take place gradually over the coming months.

Newly established organizations

The Financial Administration has also started assigning TINs to newly established organisations. Once the relevant source registers are connected, new civic associations, foundations, and other affected entities will be registered for income tax and assigned a TIN automatically upon establishment.

Role of the tax identification number in electronic invoicing

From 2027, the TIN will serve as the key identifier for entities within the electronic invoicing system. It will be used to identify recipients of electronic invoices in the Peppol network and to ensure their correct delivery.

No automatic tax return obligation

The Financial Administration clarified that income tax registration and the assignment of a TIN do not in themselves create an obligation to file a tax return. For example, civic associations that receive only non-taxable income, such as the 2% share of paid tax or financial donations, remain under the same rules as before. If they were not previously required to file a tax return, the assignment of a TIN does not change that.

As previously reported, on May 27, 2026, the Ministry of Finance submitted a draft amendment to the VAT Act 222/2004 Coll. for interdepartmental review. The amendment introduces several measures under the new European Union (EU) rules and, as part of the legislative process, is open for comments until June 16, 2026.

Under the e-invoicing obligation, the draft proposes two key changes: deferring the purchase invoice reporting requirement from January 1, 2027, to July 1, 2030, and introducing a transitional grace period from January 1, 2027, to March 31, 2027, during which no penalties will apply.

If approved, domestic sellers within scope will remain required to issue e-invoices and report invoice data to the Financial Directorate from January 2027, while all buyers in scope will be required to receive e-invoices.