On July 30, 2025, the FA published a draft law amending the VAT Act, introducing mandatory B2B and B2G e-invoicing and real-time or near real-time reporting for resident VAT registered taxpayers in Slovakia. The mandate will apply to both the issuing and receiving of invoices in domestic and cross-border transactions.
An e-invoice is defined by the draft law as any document or notification complying with the information in the VAT Act and is issued, sent, received and processed in an auto…