The Slovak Ministry of Finance has launched a public consultation on Draft Law No. LP/2025/396, introducing mandatory structured e-Invoicing and near real-time reporting for domestic B2B transactions starting 1 January 2027. The proposed legislation aims to modernize the country’s VAT system, enhance compliance, and align with the EU’s VAT in the Digital Age (ViDA) reforms. The draft outlines the legal foundation for requiring VAT-registered businesses to issue and report invoices in electronic format, with the Financial Administration serving as the recipient of invoice data through a government-defined transmission system.
This blog post explores the proposed framework and what businesses need to prepare for.
Draft Law and the Consultation Process
The Ministry of Finance published a draft amendment to the VAT Act No. 222/2004 as part of its digital tax reform strategy. This move reflects Slovakia’s intent to enhance transparency, improve VAT collection, and streamline administrative processes by embracing structured, real-time data flows between taxpayers and the Financial Administration.
The public consultation for this draft is open until 19 August 2025.
What Will Be Mandatory?
The reform introduces two main obligations for domestic B2B transactions starting 2027:
- Structured EInvoicing: All invoices between VAT-registered businesses must be issued in a predefined electronic format.
- Real-Time EReporting: Key invoice data must be reported to the Slovak tax authority almost immediately upon issuance.
Although technical specifications are still being developed, the proposal clearly defines that these obligations will apply to invoices issued and received within the Slovak Republic.
Phased Implementation and EU Alignment
Slovakia intends to adopt a phased rollout approach:
- 2025–2026: Technical testing and platform readiness
- 2027: Go-live for domestic B2B invoicing and reporting
- 2030: Cross-border B2B transactions. Anticipated alignment with EU-wide e-Invoicing obligations under the ViDA framework
What Format Will Be Used?
While the exact schema is yet to be finalized, indications suggest that Slovakia will use an XML-based structured format, likely compatible with Peppol or similar EU-standard frameworks. A national e-Invoicing platform is expected to serve as the central hub for invoice transmission and reporting, but no confirmation on centralized vs. decentralized models has been made public yet.
Slovakia’s move toward mandatory e-Invoicing is a decisive step in digitizing its tax administration. While the technical details will emerge over time, the direction is clear: structured, real-time, digital invoicing.
