Slovakia has launched a public consultation on draft legislation that would introduce mandatory electronic invoicing and real-time data reporting for domestic B2B transactions from 1 January 2027. The proposal, submitted on 30 July 2025, aligns Slovakia with the EU’s VAT in the Digital Age (ViDA) reform.
The draft law would require all Slovak VAT-registered businesses to issue and receive invoices in a standardised electronic format for domestic transactions beginning in 2027. From 1 July 2030, the obligation would expand to cover cross-border intra-EU transactions and foreign VAT-registered businesses. At the same time, Slovakia’s existing ESL return (Súhrnný výkaz) would be abolished.
Under the plan, invoice data must also be reported in real time to the Slovak tax authorities. This will apply to domestic invoices from January 2027 and to intra-EU transactions from July 2030.
The public consultation closed 19 August 2025. The proposal must then be approved by parliament, signed by the President, and published in the official Collection of Laws before becoming binding.
Phased Rollout
The reforms are scheduled in three stages:
- January 2027: Businesses must issue, receive, and store structured e-invoices for domestic B2B transactions, while reporting invoice data to the tax authorities in real time.
- July 2030: Mandatory e-invoicing and real-time reporting extend to intra-community B2B transactions under ViDA rules.
- July 2030: Withdrawal of Slovakia’s domestic Control Statements and the ESL return.
Currently, e-invoicing is required only for certain B2G transactions above €5,000 via the government’s IS EFA platform.
