Slovak Parliament Approves 2027 Mandatory Electronic Invoicing

Slovakia would introduce mandatory electronic invoicing for domestic business-to-business transactions subject to value-added tax from Jan. 1, 2027, under legislation approved Tuesday by parliament.

Mandatory electronic invoicing for cross-border transactions would follow from July 1, 2030.

Tax authorities would also be empowered to treat two or more formally independent taxable persons as a single VAT group, as a measure against artificial separations designed for tax avoidance. The legislation, as amended in parliament, now requires signature by President Peter Pellegrini.

• It aligns with the EU’s efforts to modernize VAT administration in the digital age, while serving the domestic goal of tightening ...