Parliament: Companies Will Be Required to Issue e-Invoices as of 2027

Bratislava, 9 December (TASR) - As of the beginning of 2027, companies in Slovakia will be required to issue electronic invoices, according to an amendment to the Value Added Tax (VAT) Act that was definitively approved by MPs on Tuesday. The indirect amendment also introduces the option of concluding agreements on the provision of compensation contributions for social enterprises for a period shorter than a calendar year. No other changes concerning social enterprises were included in the law. According to the Finance Ministry, the main objective of the amendment is to transpose the European directive and introduce mandatory electronic invoicing for taxable persons who are VAT payers, as well as mandatory real-time digital reporting of data on deliveries of goods and services to Financial Administration (the tax office). am