Slovakia Tax Agency Issues FAQs on Upcoming Mandatory E-Invoicing

The Slovak Financial Administration Nov. 13 posted Guide No. 9/DPH/2025/IM, with FAQs on mandatory VAT electronic invoicing, effective Jan. 1, 2027. Topics covered include that: 1) VAT payers who are taxable persons will be required to issue and receive electronic invoices on domestic supplies of goods and services, and their customers must be able to receive them; 2) invoices must be in structured electronic XML format based on EU standards; 3) the electronic invoicing requirement won’t apply to business-to-consumer(B2C) transactions, but only to business-to-business (B2B) and business-to-government (B2G) transactions, with exceptions; 4) invoices will be sent using “Digital Postmen” service ...