Slovak Government OKs Mandatory Electronic Invoicing From 2027

Slovakia aims to introduce mandatory electronic invoicing for domestic business-to-business transactions subject to value-added tax from Jan. 1 2027, under a legislative proposal approved Wednesday by the government.

Mandatory electronic invoicing for cross-border transactions would be introduced from July 1, 2030, according to the proposal, which still requires parliamentary approval.

The proposal aligns with the EU’s efforts to modernize VAT administration in the digital age, while serving the domestic goal of tightening tax collection.

• A further tightening of tax collection would be accomplished via revisions of electronic registration and reporting of cash or cash-equivalent sales, under a separate ...