Slovakia issues further guidance on e-invoicing and e-reporting obligations

The Financial Administration (Finančná správa) of the Slovak Republic has further updated its frequently asked questions on mandatory electronic invoicing in April 2025, providing additional clarifications on both VAT and technical implementation aspects ahead of the January 1, 2027 mandate. Key additions include:

Non-VAT payers

According to the guidance, a taxable person who is not a VAT payer has no legal obligation to issue electronic invoices under the VAT Act, even if t…