Slovakia Proposes Changes to E-Invoicing and Digital Reporting Rules Ahead of 2027

The Slovak government has submitted a VAT Act amendment (Parliamentary Print 1454) that changes the upcoming e-invoicing and digital reporting rules. Mandatory e-invoicing stays on track for 1 January 2027, but VAT payers would not be penalised for issuing late e-invoices during a six-month grace period from 1 January to 30 June 2027.

The bill also scraps the planned obligation for buyers to report purchase e-invoice data. The requirement to receive e-invoices via Peppol from 1 January 2027 remains unchanged. The bill is currently in first reading in the National Council.