Slovak Republic Approves Mandatory e-Invoicing and e-Reporting

On 9 December 2025, the Slovak Parliament approved the draft law for the introduction of several measures aimed at combating tax evasion, reducing the tax gap, and transposing EU Directive 2025/516 on VAT rules for the digital age (ViDA). As previously reported, the measures include the introduction of mandatory electronic invoicing and digital data reporting (e-invoicing and e-reporting) in two phases:

• From 1 January 2027, VAT payers will be required to issue and receive e-invoices and dig…