Regulatory updates - Slovakia

The Ministry of Finance of the Slovak Republic has announced that a draft amendment to the Value Added Tax (VAT) Act has been submitted for interdepartmental review. According to the press release dated May 27, 2026, the draft introduces more modern, simpler, and fairer rules within the VAT system, reflecting developments in the digital economy and new EU rules.

Key changes include:

• Single VAT registration: Expansion of the single VAT registration regime to new intra-EU supplies of goods and services, allowing businesses to manage most VAT-related obligations through the One Stop Shop (OSS) in their home country instead of registering separately in each member state.
• Platform economy – VAT treatment: Comparable VAT rules will apply to both traditional and platform-based providers of short-term accommodation and personal transport services, enabling fair comparison for all market participants.
• Transfer of own goods: A special scheme aimed at reducing the administrative and financial burden for businesses moving their own goods between member states in the EU.
• E-invoicing and digital reporting requirements (DRR): The draft would remove the obligation for domestic buyers to report data from received e-invoices during an interim period between January 1, 2027, and July 1, 2030.
• Anti-evasion measures: Clarification and expansion of the grounds for cancelling VAT registration where there are serious doubts about the proper fulfillment of tax obligations to further curb tax evasion.

With this proposal, the Ministry of Finance continues its efforts to modernize the tax system and foster a more stable, predictable, and equitable business environment.

The Financial Administration (Finančná správa) of the Slovak Republic has further updated its frequently asked questions on mandatory electronic invoicing in April 2025, providing additional clarifications on both VAT and technical implementation aspects ahead of the January 1, 2027 mandate. Key additions include:

Non-VAT payers

According to the guidance, a taxable person who is not a VAT payer has no legal obligation to issue electronic invoices under the VAT Act, even if they voluntarily join the Peppol network from January 1, 2027. This means they are free to decide on a case-by-case basis whether to issue an e-invoice or use another invoicing form; their voluntary participation in the system does not create any additional statutory obligation. Note that non-VAT payers who conduct business or perform income-earning activities still fall under the obligation to receive e-invoices via an Accredited Service Provider from January 1, 2027.

VAT-exempt supplies

A VAT payer conducting tax-exempt supplies under Sections 28 to 42 of the VAT Act has no obligation to issue an invoice for such supplies. While they may still voluntarily send an e-invoice through the (delivery service), neither the issuer nor the recipient is bound by the sending, receiving, or reporting obligations.

Archiving

Based on the rules imposed by the Slovak governmentfrom the end of the calendar year to which the invoice relates. Since an e-invoice is defined as a document issued, sent, and received in a structured electronic format compliant with the relevant technical standard, archiving must be done in XML format. Conversion into another format is not sufficient to meet this obligation.

Incorrect e-invoices

Receiving an e-invoice does not automatically mean accepting it. If the recipient identifies an error such as a wrong amount, they should treat it similarly to a paper invoice: contact the supplier and request a corrective document or credit note. If the supplier cannot be reached, it is advisable to notify the tax. Tax administration must also be notified in the case of suspected fraudulent invoices.

EDI

From January 1, 2027, businesses using EDI systems such as EDIFACT must convert their invoicing data into an EN 1693-compliant format to meet the electronic invoicing obligation. The default method of compliance remains appointing an Accredited Service Provider (digital postman) and exchanging e-invoices via the Peppol network (delivery service). Deviation is permitted only with the buyer's consent. A compliant EN 16931 e-invoice may be sent outside the Peppol network (delivery service), for example, via EDI or email. However, the invoice must still be in the required structured electronic format.

Foreign companies registered in Slovakia

Foreign companies registered in Slovakia without a permanent establishment are not subject to the e-invoicing obligations that apply from January 1, 2027. The mandate applies to domestic VAT payers and covers only domestic transactions. As a result, registered foreign company is neither obliged to issue electronic invoices nor required to be able to receive them through the accredited service provider (Digital Postman) during the period from January 1, 2027 to June 30, 2030.

Slovakia's upcoming e-invoicing and e-reporting mandate is approaching, and ONESOURCE Pagero is now an accredited service provider in the country, ready to help businesses meet their compliance obligations. 

This accreditation confirms ONESOURCE Pagero's ability to meet the relevant legislative requirements and support taxpayers as they prepare for Slovakia's upcoming e-invoicing and continuous transaction controls (CTC) obligations. 

Accredited service providers undergo an extensive accreditation process to receive formal acknowledgment from the Financial Administration of the Slovak Republic. The official list of accredited service providers is published on the Financial Administration's website. 

If you have questions about Slovakia and how to prepare your business, feel free to reach out here.