Slovakia Moves to Raise VAT Registration Thresholds A draft bill currently under review in the Slovak National Council proposes significant changes to VAT registration obligations. Submitted on 3 February 2026 by MP Marián Viskupič, the legislation aims to substantially increase the thresholds that trigger mandatory VAT registration. Under the proposed amendments, the threshold requiring registration […]
Slovakia e-Invoice Guide: March 2026 Update The Financial Directorate of the Slovak Republic has released an updated FAQ and technical guide as of March 2026, detailing the transition to the national e-invoicing system. Technical and Legal Insights Format & Standard: E-invoices must be structured XML files compliant with the European EN16931 standard using UBL 2.1
Slovak Republic Approves Mandatory E-Invoicing andE-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
Slovakia Drafts Reform Program to IntegrateEU-Driven e-Invoicing System In April, the Slovakian Ministry of Finance released a draft of the National Reform Program (NPR), which details several upcoming reforms. Among these, the adoption of the eFaktúra e-invoicing system is a significant focus. This move aligns with the European Union’s “VAT in the Digital Age” (ViDA)
