Slovakia Tax Agency Issues Guidance on Amendments to VAT Act

The Slovak Financial Administration Jan. 14 issued Guide No. 1/DPH/2026/I, on amendments to the VAT Act. Topics covered include: 1) mandatory electronic invoicing and reporting for domestic supplies of goods and services, from Jan. 1, 2027, to June 30, 2030; 2) the tax office’s option to require the customer to pay the VAT on the invoice directly to the tax administrator’s account maintained for a supplier, if there is reasonable suspicion that the supplier won’t pay it, effective Jan. 1, 2027; 3) a provision for taxpayers supplied with goods or services by a supplier liable to pay VAT, to pay ...