Global Daily Tax News, Slovakia Signs Off On E-Invoicing Law, (Dec 15, 2025)

Slovakia's parliament has signed off on legislation for the implementation of a new electronic invoicing mandate, in response to the EU's VAT in the Digital Age (VIDA) package.

Slovakia intends to introduce a B2B invoicing mandate from January 1, 2027, for domestic transactions only, during a transitional period that will last until 2030. These electronic invoicing obligations will then be expanded to cross-border transactions from June 1, 2030.

Taxpayers will be required to accept electronic invoices; it will no longer be necessary to obtain a customer's prior consent to issue an e-invoice, with all business entities to be registered in the system. Invoices must be issued in a standardized XML format and transmitted securely through the PEPPOL network.

As a result of the introduction of electronic invoicing for cross-border transactions, taxpayers will no longer be required to file a recapitulative statement or a control statement from July 1, 2030.

Changes are also to be made to legislation to empower the tax authority to challenge abuse of the VAT grouping regime.