Slovak authorities opened a public consultation on a draft proposal to implement mandatory electronic invoicing for business-to-business (B2B) transactions subject to VAT, effective January 1, 2027. The measure would apply to domestic transactions and be extended to cross-border B2B transactions from July 1, 2030.
This consultation follows a preliminary comment round held from December 19, 2024, to January 31, 2025. Stakeholders may submit feedback until August 19, 2025.
The proposal supports Slovakia’s digitalization efforts and aligns with broader EU goals to modernize VAT administration. It also complements other tax reform initiatives introduced in recent months, including a draft law to tighten rules on electronic registration and reporting of cash-equivalent transactions.
According to government projections, the combined anti-tax evasion measures could generate up to €500 million (US$570 million) in additional annual revenue in the medium term.
Source: slov-lex.sk
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