On December 19, 2025, Law 385/2025 Z.z. was published following approval by the National Council of Slovakia. The law amends the VAT Act and several related acts, including the Tax Code and the Act on Guaranteed Electronic Invoicing and the Central Economic System. These amendments implement the ViDA Directive (EU 2025/516) through a phased approach.
The implementation will follow a two-phase timeline:
- January 1, 2027: S…