Slovakia Offers Legislative Proposal for Electronic Invoicing

Slovakia is seeking feedback on a legislative proposal to introduce mandatory electronic invoicing for domestic business-to-business transactions subject to value-added tax from Jan. 1 2027, under a public consultation launched Wednesday.

Mandatory electronic invoicing would be expanded to cross-border transactions from July 1, 2030, under the proposal.

The public consultation runs through Aug. 19. It follows an initial comment round held between Dec. 19, 2024, and Jan. 31, 2025.

• The proposal aligns with the EU’s efforts to modernize VAT administration in the digital age while serving the domestic goal of tightening tax collection.
• Just this month, Slovakia floated a draft ...