Slovakia Proposes a Grace Period for its Upcoming E-Invoicing Obligation
Monday 8th June, 2026
Slovakia has issued a draft amendment to the VAT Act submitted by the Ministry of Finance is now available for review. Alongside deferring the reporting obligation on purchase invoices, the draft proposes a three-month grace period starting 1 January, 2027, during which no penalties will be imposed.
Under the e-invoicing obligation, the draft proposes two key changes:
• Deferring the purchase invoice reporting requirement from 1 January, 2027, to 1 July, 2030
• Introducing a transitional grace period from 1 January, 2027, to 31 March, 2027, during which no penalties will apply.
During May, The Ministry of Finance submitted a draft amendment to the VAT Act 222/2004 Coll. for interdepartmental review. The amendment introduces several measures under the new European Union (EU) rules and, as part of the legislative process, is open for comments until June 16, 2026.
If approved, domestic sellers within scope will remain required to issue e-invoices and report invoice data to the Financial Directorate from January 2027, while all buyers in scope will be required to receive e-invoices.
