Slovak Republic Approves Mandatory E-Invoicing and
E-Reporting

The Slovak Parliament approved a draft law on December 9, 2025, introducing mandatory electronic invoicing and digital data reporting (e-invoicing and e-reporting) to combat tax evasion and transpose the EU’s ViDA Directive. The mandate will be phased in: from January 1, 2027, it will be mandatory for domestic supplies (B2B); and from July 1, 2030, it will extend to cross-border supplies, including intra-EU supplies. The right to deduct VAT for domestic supplies will also become contingent upon possessing an e-invoice from the latter date.

Official Slovak Parliament draft law on mandatory e-invoicing and e-reporting