Slovakia Parliament Approves Landmark E‑Invoicing and E‑Reporting Law for 2027
On 9th December 2025, the Slovak Parliament voted in favour of new legislation introducing mandatory structured e‑invoicing and real‑time digital reporting for domestic business transactions, marking a major step in the country’s tax digitalisation agenda.
Under the approved law, all VAT‑registered businesses in Slovakia will be required to issue, receive and report structured electronic invoices for domestic B2B and B2G transactions starting 1st January 2027. The system will be based on a structured XML format compliant with the EN 16931 standard, and invoice data will be submitted in near real‑time to the Slovak Financial Administration under a decentralised model.
The legislation is being implemented in phases:
- 1st January 2027: Mandatory structured e‑invoicing and real‑time reporting for domestic transactions between Slovak VAT payers.
- 1st July 2030: Extension of mandatory e‑invoicing and reporting to intra‑EU (cross‑border) B2B transactions, in line with requirements set by the EU ViDA framework.
This reform will also lead to the retirement of current VAT control statements and EC sales lists after 2030, as transaction‑level digital reporting becomes the standard mechanism for VAT data exchange.
The Financial Directorate has already issued guidance to support taxpayers and service providers ahead of the 2027 rollout, underscoring the need for preparatory testing, Peppol‑compatible service provider accreditation, and systems integration.