Slovakia to introduce e-invoice reporting

6 January 2022

Slovakia will introduce a new real-time invoice-reporting regime for all VAT registered businesses. Once fully implemented, this will apply to all taxable transactions in the country. 

The introduction of the new regime will be phased in, and the key dates can be seen below:

  • Phase 1 – August 2021 – December 2021 – Testing of the new system by selected VAT registered businesses.
  • Phase 2 – January 2022 – Electronic invoicing regime will go live for all sales and purchases from government departments.
  • Phase 3 – January 2023 – Electronic invoicing regime goes live for all businesses registered in the country.

Although the new regime will apply to all VAT registered businesses, only resident businesses will be able to declare their sales to the Slovakian tax authorities via a new e-invoicing platform. This is instead of sending invoices to their customers themselves. Non-resident businesses will not be able to use this platform and will send and receive invoices to and from the Slovakian tax authorities via a dedicated email address.

The Slovakian tax authorities will then check these invoices and if correct, they will approve them by applying a digital stamp. They will then send the invoice directly to the customer on behalf of the supplier via the new system.

It’s hoped this new invoice-reporting regime will prevent common errors on these types of invoices and will also help prevent VAT fraud in the country.

Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.

We help you simplify today’s complexities and address tomorrow’s challenges. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.

Get in touch

Let us solve your current business VAT challenges


UPDATE: Bulgaria extends the VAT rate reduction to 9%...

The Bulgarian tax authorities have confirmed that the VAT rate applicable on the following goods and services will remain at 9% until after the COVID-19...


Bahrain increases VAT rate to 10%

From 1 January 2022, Bahrain has announced that it will increase its VAT rate from 5% to 10%. This VAT rate increase is being introduced to re-stabilise the...


New German coalition government announces intention to...

The German government has announced that it intends to implement a mandatory B2B e-invoicing regime in the country.     The new voluntary regime will allow...


Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.