Softens 2027 e-Invoicing launch as ViDA reforms advance
Key changes: reduced reporting obligations; Jan to Mar 2027 penalty soft landing
The Ministry of Finance on 25 May 2026 published a draft VAT reform package that not only transposes the EU’s VAT in the Digital Age (ViDA) reforms but also introduces practical changes to the country’s planned 2027 e-invoicing and digital reporting regime.
The proposals suggest Slovakia is taking a more pragmatic approach to its January 2027 e-invoicing launch after reviewing implementation experiences elsewhere in Europe – including recent Belgium and Polish launches.
The proposals remain subject to consultation until mid-June 2026.
Transitional relief for e-invoicing
One of the most notable changes is the removal of the requirement for domestic buyers to report data from received invoices during the initial transition period to the Digital Reporting Requirements July 2030 obligations..
This will significantly reduce implementation complexity for businesses preparing for the launch of mandatory electronic invoicing and digital reporting.
The Ministry has also indicated a soft-landing approach during the first three months of 2027 for businesses making genuine efforts to comply, signalling a focus on adoption rather than immediate enforcement.
Simplified obligations for some taxpayers
The draft also exempts certain private landlords from the obligation to be capable of receiving structured electronic invoices through the national delivery infrastructure. This addresses concerns that the original rules would have imposed disproportionate obligations on individuals with limited business activity.
New intra-community invoice timing rules
To align with wider EU reforms, Slovakia proposes a new deadline for issuing invoices relating to intra-EU reverse charge transactions.
Invoices for these cross-border supplies would need to be issued by the 15th day following the month in which the transaction took place, bringing Slovakia closer to the future ViDA reporting framework.
ViDA reforms move ahead
Beyond e-invoicing, the package contains the first major wave of Slovakia’s ViDA implementation, including:
- Gradual withdrawal of the call-off stock simplification
- New One Stop Shop (OSS) regime for transfers of own goods between Member States
- Expansion of existing OSS schemes
- Deemed supplier rules for platforms facilitating short-term accommodation and passenger transport services from July 2028
- New import VAT collection rules for low-value e-commerce goods
