Slovakia proposes a grace period for the upcoming e-invoicing obligation

As previously reported, on May 27, 2026, 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.

Under the e-invoicing obligation, the draft proposes two key changes: deferring the purchase invoice reporting requirement from January 1, 2027, to July 1, 2030, and introduci…