Slovakia outlines next phase of VAT amendments
On 14 January 2026, the Slovak Financial Administration published Guide No. 1/DPH/2026/I, providing further clarification on the next phase of amendments to the Slovak VAT Act. The guidance confirms several upcoming changes that will enter into force in two stages, on 1 January 2027 and 1 July 2030.
These amendments form part of Slovakia’s broader effort to modernise VAT processes, improve data quality, and strengthen digital reporting obligations. This direction aligns with earlier steps taken by the country, including preparations for national e-invoicing infrastructure and Peppol connectivity, as previously outlined in Slovakia prepares Peppol infrastructure for national e-invoicing.
While not all changes apply immediately, the guide gives companies early visibility into how VAT compliance in Slovakia will evolve over the coming years.
Key changes effective from 1 January 2027
From January 2027, several practical VAT adjustments will apply. One of the most relevant changes concerns mandatory invoice content, with new data elements becoming compulsory on Slovak VAT invoices. This will affect both domestic and cross-border transactions.
The guide also confirms extended deadlines for issuing summary invoices, providing businesses with additional flexibility in certain invoicing scenarios. In parallel, cross-border VAT reporting obligations will be expanded, increasing the amount of transactional data that must be reported to the Slovak tax authorities.
These changes build on earlier policy signals around structured invoicing and reporting. Those signals became more concrete when Slovakia started drafting its national e-invoicing mandate, as discussed in Slovakia drafts e-invoicing mandate.
Together, these measures aim to improve transparency and consistency in VAT reporting, while aligning Slovakia more closely with EU-wide digital VAT initiatives.
Gradual changes towards 2030
Looking further ahead, the guidance outlines a gradual phasing out of VAT control reports. This reflects a longer-term shift away from periodic, post-transaction reporting towards more structured and transaction-based VAT data exchange.
In addition, the guide confirms that foreign suppliers will be required to issue electronic invoices for Slovak transactions, even if they are not established in Slovakia. This marks an important step in extending digital VAT obligations beyond domestic taxpayers.
These measures confirm the direction Slovakia has been signalling for some time, moving steadily towards mandatory e-invoicing as part of its VAT control model. Earlier milestones in this transition, including the broader policy intent and phased approach, were already outlined in Slovakia advances toward mandatory e-invoicing.
What this means for companies
Although some changes only apply from 2030, the guidance makes it clear that Slovakia is steadily moving towards a more digital VAT framework. Companies operating in or trading with Slovakia should assess how these upcoming rules will affect their invoicing processes, VAT reporting, and system architecture.
Early preparation will be particularly important for organisations with cross-border activities or foreign supplier relationships, as the new requirements may require updates to ERP configurations, invoicing platforms, and compliance workflows.
The full Guide No. 1/DPH/2026/I is available via the Slovak Financial Administration and provides detailed legal and technical clarification on each amendment: Guide No. 1/DPH/2026/I (PDF).
