Slovakia Parliament Passes Bill to Partially Transpose VAT in Digital Age Directive

The Slovak Parliament (Narodna Rada) Dec. 9 passed Bill No. 1023, to partially transpose Directive 2025/516/EU on VAT in the digital age (ViDA). The bill includes measures to: 1) introduce a transitional provision, from Jan. 1, 2027, to June 30, 2030, to require taxpayers to prepare and receive invoices in electronic format, and to electronically report data from domestic supplies of goods and services; 2) require taxpayers to electronically report data for domestic business-to-business (B2B) supplies of goods and services, from July 1, 2030; 3) abolish the requirement for taxpayers to file a control statement, from July 1, 2030; and ...