Slovakia Proposes Changes to E-Invoicing and Digital Reporting Rules Ahead of 2027

The Slovak government has submitted a bill to Parliament to adjust the domestic e-invoicing and digital reporting requirements (DRR), which are scheduled to take effect on January 1, 2027. The Ministry of Finance opened a formal consultation on its VAT amendment proposal on May 27, 2026. After revisions following that process, the government submitted the draft to Parliament as Print 1454 on August 27, 2026.

Proposed Changes

Purchase Invoice Reporting Removed

As in the consultation draft from May, the bill would remove the obligation for domestic recipients to report data from electronic purchase e-invoices during the transitional period from January 1, 2027, to June 30, 2030, meaning that buyers would not report data from purchase e-invoices during this period. The bill now before Parliament goes a step further and would abolish this requirement entirely, meaning that buyers would no longer report data from purchase e-invoices.

Transitional Penalty-Relief Period

The bill would introduce a grace period for certain supplier-side obligations from January 1, 2027, to June 30, 2027. During this period, VAT-registered entities in scope would not be penalized for issuing an e-invoice after the prescribed deadline, or failing to submit, or submitting late, data from sales e-invoices.

Obligation to Receive E-Invoices Unchanged

The penalty relief would not defer the general requirement for recipients to be able to receive e-invoices through the prescribed delivery channel, the Peppol network, from January 1, 2027.

A narrow exception is proposed for taxable persons that are not VAT-registered and receive invoices solely in connection with the VAT-exempt rental of privately held real estate. The exception would not apply if such a person must receive e-invoices for other supplies.

Next Steps

Government Bill No. 1454 is at first reading and has not yet been enacted, so it may still be amended during the legislative process. Parliamentary committees are expected to complete their review by November 16, 2026.

Businesses subject to the domestic e-invoicing and DRR obligations should therefore continue preparing their systems and processes to be compliant by January 1, 2027.

There’s more you should know about e-invoicing in Slovakia – learn more about the new and upcoming regulations.