Slovakia is implementing significant amendments to its VAT Act effective 1 April 2026, targeting high‑risk taxpayers. The changes grant the tax authority expanded powers, including extended registration deadlines, mandatory record‑keeping, and a presumption of cessation of activity. From 1 January 2027, a VAT guarantee mechanism will allow the authority to require customers to pay VAT directly to a special account, with guarantees ranging from €5,000 to €500,000.
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Qvalia · about 4 hours ago
Qvalia has been accredited as a certified delivery service provider for Slovakia’s upcoming eFaktúra e‑invoicing framework, which will become mandatory for domestic VAT‑paying businesses on 1 January 2027. The accreditation enables Qvalia to support secure, compliant exchange of structured XML/Peppol BIS invoices via Slovakia’s Peppol‑based infrastructure, helping companies transition from unstructured invoicing to machine‑readable, validated electronic documents.
VatCalc · 3 days ago
Slovakia's Ministry of Finance has drafted a VAT reform package that transposes the EU's ViDA reforms and introduces changes to the 2027 e-invoicing regime. Key adjustments include removing the reporting requirement for domestic buyers during the transition period, exempting private landlords from receiving structured invoices, soft‑landing the first three months of 2027, and tightening the deadline for intra‑EU reverse‑charge invoices to the 15th day after the transaction month.
E-Invoice.app · about 2 months ago
Slovakia will enforce mandatory B2B e-invoicing via the Peppol network from 1 January 2027 under Law 385/2025 Z.z., following a voluntary testing period in 2026. All e-invoices must use the EN 16931 XML standard (UBL 2.1 or CII), be issued within 15 days, and reported within 5 days, with penalties up to €10,000 per infraction and €100,000 for repeated violations.
VatCalc · 2 months ago
Slovakia is drafting legislation to extend its domestic reverse charge regime to high‑risk B2B services such as IT, advertising and consultancy. The new rules would shift VAT liability to the customer and would only take effect once Slovakia secures a derogation from Article 193 of the EU VAT Directive. Businesses should prepare for customer‑side VAT accounting, stricter VAT ID checks and ERP updates.
VatCalc · 3 months ago
Slovakia will enforce a 2027 e‑invoicing mandate for B2B and B2G domestic transactions, requiring invoices to be issued and received in the EU EN16931 structured format and reported in real‑time to the Finance Administration. The mandate will roll out in stages, with a voluntary transition in early 2026 and full compliance by 1 January 2027, while intra‑community e‑invoicing will become mandatory from July 2030. Additional changes include tax‑registration reforms effective 1 January 2026 to curb fraud and the replacement of control statements with the new e‑invoicing regime.
VatCalc · 5 months ago
Slovakia will expand its special method of tax payment from 1 January 2027, allowing tax authorities to mandate split payments when there is a reasonable concern a supplier will not remit VAT. The new rule requires customers to pay the VAT directly to the tax authority and imposes penalties equal to the full VAT amount for non‑compliance. It is part of Act No. 385/2025 Coll. and aligns with the 2027 e‑invoicing mandate.
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Key Takeaways
High‑risk entities must submit documents such as invoice copies and payment records as part of the new record‑keeping obligation effective 1 April 2026.
From 1 April 2026, the tax authority can extend voluntary VAT registration decision deadlines for high‑risk entities up to 60 days.
The VAT guarantee can be set between EUR 5,000 and EUR 500,000, effective from 1 January 2027.
A presumption of cessation of economic activity under specific conditions is introduced, effective 1 April 2026.
Primary source
Read the full article at Meridian Global ServicesThis summary was published on VATfaqs.com on 5 March 2026. It relates to VAT developments in Slovak Republic. The original source is Meridian Global Services.
