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| The Ministry of Finance wants to introduce the obligation of electronic invoices |
| Bratislava, 30.07.2025 |
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| From the beginning of 2027, companies in Slovakia should be obliged to issue electronic invoices and digitally report data on deliveries of goods and services to the financial administration in real time. This follows from the amendment to the Value Added Tax (VAT) Act, which the Ministry of Finance (MF) of the Slovak Republic published on the legal and information portal Slov-Lex. For example, the extensive amendment also brings the possibility for the tax administrator to decide on the registration of two or more, formally independent, taxable persons as a single VAT payer.
According to the Ministry of Finance, the main objective of the amendment to the VAT Act is the transposition of an article of Directive (EU) 2025/516 and the introduction of mandatory electronic invoicing for taxable persons who are value added tax payers, as well as mandatory digital reporting of data on deliveries of goods and services to the financial administration in real time. "A transitional provision of the VAT Act will be introduced, effective from 1 January 2027 to 30 June 2030, an obligation for taxpayers to prepare and receive invoices in the established electronic format, as well as an obligation to electronically report data from domestic supplies of goods and services," the Ministry of Finance stated in the explanatory memorandum to the proposed amendment.
Effective from 1 July 2030, the amendment introduces an obligation for taxpayers to electronically report data for domestic supplies of goods and services. Following the introduction of mandatory electronic invoicing and digital reporting of data for domestic taxable transactions, the obligation to submit a control statement for taxpayers is to be completely abolished by the same date.
Likewise, with effect from 1 July 2030, taxable persons are to be required to issue and receive invoices in a structured electronic format, including for cross-border supplies of goods or services, as well as to report data on these supplies digitally. “Following the introduction of the obligation to report data on cross-border supplies of goods or services digitally, the obligation to submit a recapitulative statement is being abolished with effect from 1 July 2030,” the Ministry of Finance announced.
The tax administrator’s extended powers when registering two or more formally independent taxable persons to register a group ex officio as a single payer for value added tax purposes should, according to the proposal, be effective from January next year.
The Ministry of Finance also proposed expanding the application of a special method of tax payment, so that in certain transactions of selected taxpayers, the tax office will have the option of imposing an obligation on the customer to pay the tax on the invoice directly to the tax administrator's account maintained for the supplier.odkaz na stránku |
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Address : Euro-Brew Ltd., Hlboká 22, 917 01 Trnava, Slovakia
Tel. : +421 33 53 418 53, Fax : +421 33 53 418 52, E-mail : info@eurobrew.sk |
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